Comment Letters for Docket 041

Comment Letters (Proposed Rule)

Comment Letters
No. Author Company/Organization Date
Comment Letter Number: 1 (PDF) Author Dennis McGowan, CPA, Vice President, Professional Practice Company/Organization

Center for Audit Quality

Date May 22, 2024
Comment Letter Number: 2 (PDF) Author Jeffrey Johanns, CPA, Chair, Professional Standards Committee Company/Organization

Texas Society of Certified Public Accountants

Date May 28, 2024
Comment Letter Number: 3 (PDF) Author Allison M. Henry, CPA, Vice President, Professional & Technical Standards Company/Organization

Pennsylvania Institute of Certified Public Accountants

Date May 28, 2024
Comment Letter Number: 4 (PDF) Author Members of the IAG Date May 29, 2024
Comment Letter Number: 5 (PDF) Author Jeffrey P. Mahoney, General Counsel Company/Organization

Council of Institutional Investors

Date May 30, 2024
Comment Letter Number: 6 (PDF) Author John D. Keyser, PhD, CPA, Assistant Professor, Department of Accountancy, Weatherhead School of Management, Case Western Reserve University Date May 31, 2024
Comment Letter Number: 7 (PDF) Author Richard H Murray Company/Organization

Liability Dynamics Consulting, LLC

Date Jun. 4, 2024
Comment Letter Number: 8 (PDF) Author Torsten Moser, Executive Director; Gillian Waldbauer, Head of International Affairs Company/Organization

Institut der Wirtschaftsprüfer

Date Jun. 5, 2024
Comment Letter Number: 9 (PDF) Author Company/Organization

Auditing Standards Committee, Auditing Section - American Accounting Association

Date Jun. 5, 2024
Comment Letter Number: 10 (PDF) Author Joshua Khavis, Assistant Professor of Accounting, University at Buffalo; Mengtian Li, Assistant Professor of Accounting, Brock University; Brandon Szerwo, Assistant Professor of Accounting, University at Buffalo Date Jun. 7, 2024
Comment Letter Number: 11 (PDF) Author Company/Organization

KPMG LLP

Date Jun. 6, 2024
Comment Letter Number: 12 (PDF) Author Mary Beth West Date Jun. 6, 2024
Comment Letter Number: 13 (PDF) Author Company/Organization

Forvis Mazars Group

Date Jun. 7, 2024
Comment Letter Number: 14 (PDF) Author Company/Organization

Forvis Mazars, LLP

Date Jun. 7, 2024
Comment Letter Number: 15 (PDF) Author Company/Organization

Grant Thornton LLP

Date Jun. 7, 2024
Comment Letter Number: 16 (PDF) Author Olivier Boutellis-Taft, Chief Executive Company/Organization

Accountancy Europe

Date Jun. 7, 2024
Comment Letter Number: 17 (PDF) Author Company/Organization

ICAEW

Date Jun. 7, 2024
Comment Letter Number: 18 (PDF) Author Amber Sarb, CPA, Chair; Jon Roberts, CPA, Vice Chair, Audit and Assurance Services Committee Company/Organization

Illinois CPA Society

Date Jun. 7, 2024
Comment Letter Number: 19 (PDF) Author Company/Organization

Baker Tilly US, LLP

Date Jun. 7, 2024
Comment Letter Number: 20 (PDF) Author Company/Organization

Plante & Moran, PLLC

Date Jun. 7, 2024
Comment Letter Number: 21 (PDF) Author Company/Organization

Americans for Financial Reform Education Fund, Et al.

Date Jun. 7, 2024
Comment Letter Number: 22 (PDF) Author Steve Suppan, Ph.D., Senior Policy Analyst Company/Organization

Institute for Agriculture and Trade Policy

Date Jun. 7, 2024
Comment Letter Number: 23 (PDF) Author Khozema Anajwalla, Partner; Raajnish Desai, Partner Company/Organization

KNAV & CO. LLP

Date Jun. 7, 2024
Comment Letter Number: 24 (PDF) Author Vanessa Teitelbaum, CPA, Senior Director, Professional Practice Company/Organization

Center for Audit Quality

Date Jun. 7, 2024
Comment Letter Number: 25 (PDF) Author Company/Organization

Ernst & Young LLP

Date Jun. 7, 2024
Comment Letter Number: 26 (PDF) Author Tom Quaadman, Executive Vice President Company/Organization

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

Date Jun. 7, 2024
Comment Letter Number: 27 (PDF) Author Jason J. Nagler, Senior Director, Accounting and Compliance; Lisa Hamman, Associate Managing Director Company/Organization

Investment Company Institute and Independent Directors Council

Date Jun. 7, 2024
Comment Letter Number: 28 (PDF) Author Company/Organization

BDO USA, P.C.

Date Jun. 7, 2024
Comment Letter Number: 29 (PDF) Author Company/Organization

Moss Adams LLP

Date Jun. 7, 2024
Comment Letter Number: 30 (PDF) Author Company/Organization

PricewaterhouseCoopers LLP

Date Jun. 7, 2024
Comment Letter Number: 31 (PDF) Author Company/Organization

Deloitte & Touche LLP

Date Jun. 7, 2024
Comment Letter Number: 32 (PDF) Author Allison M. Henry, CPA, Vice President, Professional & Technical Standards Company/Organization

Pennsylvania Institute of Certified Public Accountants

Date Jun. 7, 2024
Comment Letter Number: 33 (PDF) Author Amy C. McGarrity, Chief Investment Officer / Chief Operating Officer Company/Organization

Colorado Public Employees' Retirement Association

Date Jun. 7, 2024
Comment Letter Number: 34 (PDF) Author Company/Organization

Crowe LLP

Date Jun. 7, 2024
Comment Letter Number: 35 (PDF) Author Company/Organization

RSM US LLP

Date Jun. 7, 2024
Comment Letter Number: 36 (PDF) Author Company/Organization

Johnson Global Advisory

Date Jun. 7, 2024
Comment Letter Number: 37 (PDF) Author Stephen P. Percoco Company/Organization

Lark Research

Date Jun. 7, 2024
Comment Letter Number: 38 (PDF) Author Robert A. Conway, CPA Date Jun. 7, 2024
Comment Letter Number: 39 (PDF) Author Company/Organization

CPA Club, Inc.

Date Jun. 10, 2024
Comment Letter Number: 40 (PDF) Author Company/Organization

Marcum LLP

Date Jun. 12, 2024
Comment Letter Number: 41 (PDF) Author Jonathan Day, Chief Executive Company/Organization

Tapestry, Inc.

Date Jun. 14, 2024
Comment Letter Number: 42 (PDF) Author Susan S. Coffey, CPA, CGMA Chief Executive Officer – Public Accounting Company/Organization

American Institute of Certified Public Accountants

Date Jun. 18, 2024
Comment Letter Number: 43 (PDF) Author Company/Organization

Center for Audit Quality - Smaller Firm Task Force

Date Jun. 20, 2024
Comment Letter Number: 44 (PDF) Author Vanessa Teitelbaum, CPA, Senior Director, Professional Practice Company/Organization

Center for Audit Quality

Date Aug. 1, 2024
Comment Letter Number: 45 (PDF) Author Company/Organization

CFA Institute

Date Aug. 30, 2024

Comment Letters

Comment Letters
No. Author Company/Organization 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/Organization

Comcast Corporation

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

Deloitte & Touche LLP

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

McGladrey LLP

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

Suffolk University

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

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/Organization

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/Organization

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/Organization

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/Organization

Financial Reporting Committee, Institute of Management Accountants

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

R.G. Associates, Inc.

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

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/Organization

Independent Directors Council

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

Center for Audit Quality

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

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/Organization

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/Organization

Institut der Wirtschaftsprüfer

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

Federal Audit Oversight Authority of Switzerland

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

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/Organization

American Bankers Association

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

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/Organization

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/Organization

New York State Society of Certified Public Accountants

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

International Federation of Accountants

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

Auditing Standards Committee, Auditing Section of the American Accounting Association

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

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/Organization

Audit Committee of CA, Inc.

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

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/Organization

Dixon Hughes Goodman LLP

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

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

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

Grant Thornton LLP

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

U.S. Government Accountability Office

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

PricewaterhouseCoopers LLP

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

Chartered Accountants Australia and New Zealand

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

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/Organization

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/Organization

Silicon Valley Accountants

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

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/Organization

BDO USA, LLP

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

Audit Oversight Board, Securities Commission Malaysia

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

KPMG LLP

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

WeiserMazars LLP

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

Federation of European Accountants

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