Comment Letters for Docket 041

Comment Letters

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Tom Hornung (Comment Withdrawn) Date Jul. 2, 2015
Comment Letter Number: 2 (PDF) Author Robert A. Conway, CPA Date Jul. 6, 2015
Comment Letter Number: 3 (PDF) Author J. Michael Cook, Chairman of the Audit Committee; Lawrence J. Salva, Executive Vice President and Chief Accounting Officer Company

Comcast Corporation

Date Aug. 31, 2015
Comment Letter Number: 4 (PDF) Author Company

Deloitte & Touche LLP

Date Sep. 2, 2015
Comment Letter Number: 5 (PDF) Author Company

McGladrey LLP

Date Sep. 9, 2015
Comment Letter Number: 6 (PDF) Author Ross D. Fuerman, Associate Professor of Accounting Company

Suffolk University

Date Sep. 16, 2015
Comment Letter Number: 7 (PDF) Author Dennis R. Beresford, Executive in Residence Company

J. M. Tull School of Accounting, Terry College of Business, The University of Georgia

Date Sep. 16, 2015
Comment Letter Number: 8 (PDF) Author Jeff Mahoney, General Counsel Company

Council of Institutional Investors

Date Sep. 17, 2015
Comment Letter Number: 9 (PDF) Author Gilbert F. Viets Date Sep. 21, 2015
Comment Letter Number: 10 (PDF) Author Chris Barnard, Actuary Date Sep. 24, 2015
Comment Letter Number: 11 (PDF) Author George E. Minnich, Audit Committee Chairman Company

Belden, Inc.

Date Sep. 25, 2015
Comment Letter Number: 12 (PDF) Author Walter C. Davenport, CPA, NASBA Chair; Ken L. Bishop, NASBA President and CEO Company

National Association of State Boards of Accountancy

Date Sep. 25, 2015
Comment Letter Number: 13 (PDF) Author John R. Roberts Date Sep. 25, 2015
Comment Letter Number: 14 (PDF) Author Nancy J. Schroeder, CPA, Chair Company

Financial Reporting Committee, Institute of Management Accountants

Date Sep. 28, 2015
Comment Letter Number: 15 (PDF) Author Jack T. Ciesielski, CPA, CFA, President Company

R.G. Associates, Inc.

Date Sep. 28, 2015
Comment Letter Number: 16 (PDF) Author Tom Quaadman Company

U.S. Chamber of Commerce, Center for Capital Markets Competitiveness

Date Sep. 28, 2015
Comment Letter Number: 17 (PDF) Author Amy B.R. Lancellotta, IDC Managing Director; Gregory M. Smith, ICI Senior Director Company

Independent Directors Council

Date Sep. 28, 2015
Comment Letter Number: 18 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date Sep. 28, 2015
Comment Letter Number: 19 (PDF) Author A.J. Major III, Chair Company

Accounting Principles and Assurance Services Committee, California Society of Certified Public Accountants

Date Sep. 28, 2015
Comment Letter Number: 20 (PDF) Author Professor Joseph A. Maffia, CPA Company

Advanced Auditing Class, Hunter College Graduate Program, Economics Department, Hunter College

Date Sep. 28, 2015
Comment Letter Number: 21 (PDF) Author Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Head of International Affairs Company

Institut der Wirtschaftsprüfer

Date Sep. 29, 2015
Comment Letter Number: 22 (PDF) Author Frank Schneider, Chief Executive Officer Company

Federal Audit Oversight Authority of Switzerland

Date Sep. 29, 2015
Comment Letter Number: 23 (PDF) Author Company

Institute of Chartered Accountants in England and Wales

Date Sep. 29, 2015
Comment Letter Number: 24 (PDF) Author Michael L. Gullette, Vice President - Accounting and Financial Management Company

American Bankers Association

Date Sep. 29, 2015
Comment Letter Number: 25 (PDF) Author Susan Ferris Wyderko, President, CEO Company

Mutual Fund Directors Forum

Date Sep. 29, 2015
Comment Letter Number: 26 (PDF) Author Elizabeth J. Sloan, CPA, Chair; James R. Javorcic, CPA, Vice Chair Company

Audit and Assurance Services Committee of the Illinois CPA Society

Date Sep. 29, 2015
Comment Letter Number: 27 (PDF) Author Joseph M. Falbo, Jr., President Company

New York State Society of Certified Public Accountants

Date Sep. 29, 2015
Comment Letter Number: 28 (PDF) Author Fayez Choudhury, Chief Executive Officer Company

International Federation of Accountants

Date Sep. 29, 2015
Comment Letter Number: 29 (PDF) Author Zabi Rezaee, Committee Chair Company

Auditing Standards Committee, Auditing Section of the American Accounting Association

Date Sep. 29, 2015
Comment Letter Number: 30 (PDF) Author Company

Crowe Horwath LLP

Date Sep. 29, 2015
Comment Letter Number: 31 (PDF) Author Raymond J. Bromark, Chair; Jens Alder; Rohit Kapoor; Jeffrey G. Katz Company

Audit Committee of CA, Inc.

Date Sep. 29, 2015
Comment Letter Number: 32 (PDF) Author Company

Ernst & Young LLP

Date Sep. 28, 2015
Comment Letter Number: 33 (PDF) Author Elliot L. Hendler, CPA Date Sep. 29, 2015
Comment Letter Number: 34 (PDF) Author Company

Dixon Hughes Goodman LLP

Date Sep. 29, 2015
Comment Letter Number: 35 (PDF) Author Lisa A. Ritter, CPA, CFE - Chair Company

Accounting and Auditing Procedures Committee of the Pennsylvania Institute of Certified Public Accountants

Date Sep. 29, 2015
Comment Letter Number: 36 (PDF) Author Company

Grant Thornton LLP

Date Sep. 29, 2015
Comment Letter Number: 37 (PDF) Author James R. Dalkin, Director, Financial Management and Assurance Company

U.S. Government Accountability Office

Date Sep. 29, 2015
Comment Letter Number: 38 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Sep. 29, 2015
Comment Letter Number: 39 (PDF) Author Rob Ward FCA AM, Head of Leadership and Advocacy Company

Chartered Accountants Australia and New Zealand

Date Sep. 29, 2015
Comment Letter Number: 40 (PDF) Author Jennifer Paquette, Chief Investment Officer Company

Colorado Public Employees' Retirement Association

Date Sep. 29, 2015
Comment Letter Number: 41 (PDF) Author Brandon J. Rees, Deputy Director, AFL-CIO Office of Investment Company

American Federation of Labor and Congress of Industrial Organizations

Date Sep. 29, 2015
Comment Letter Number: 42 (PDF) Author Gabe Zubizarreta, CPA, CEO, Financial Effectiveness Architect & Speaker Company

Silicon Valley Accountants

Date Sep. 29, 2015
Comment Letter Number: 43 (PDF) Author James Andrus, Investment Manager, Global Governance Company

California Public Employees' Retirement System

Date Sep. 29, 2015
Comment Letter Number: 44 (PDF) Author Vanessa C.L. Chang Date Sep. 30, 2015
Comment Letter Number: 45 (PDF) Author Company

BDO USA, LLP

Date Sep. 29, 2015
Comment Letter Number: 46 (PDF) Author Nik Mohd Hasyudeen Yusoff, Executive Chairman Company

Audit Oversight Board, Securities Commission Malaysia

Date Oct. 1, 2015
Comment Letter Number: 47 (PDF) Author Company

KPMG LLP

Date Sep. 29, 2015
Comment Letter Number: 48 (PDF) Author Company

WeiserMazars LLP

Date Oct. 22, 2015
Comment Letter Number: 49 (PDF) Author Petr Kriz, President; Olivier Boutellis-Taft, Chief Executive Company

Federation of European Accountants

Date Sep. 29, 2015
Comment Letter Number: 50 (PDF) Author Robert A. Conway, CPA Date Nov. 15, 2015