Comment Letters for Docket 042

Comment Letters (Supplemental Request)

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Chris Barnard, Actuary Date Oct. 17, 2017
Comment Letter Number: 2 (PDF) Author Anne Sheehan, Director of Corporate Governance Company

California State Teachers' Retirement System

Date Nov. 7, 2017
Comment Letter Number: 3 (PDF) Author Harold L. Deiters III, President Company

New York State Society of Certified Public Accountants

Date Nov. 13, 2017
Comment Letter Number: 4 (PDF) Author Steven Bierbrunner, CPA Chair, FICPA Accounting Principles and Auditing Standards Committee Company

Florida Institute of Certified Public Accountants

Date Nov. 6, 2017
Comment Letter Number: 5 (PDF) Author Company

Pricewaterhouse Coopers LLP

Date Nov. 14, 2017
Comment Letter Number: 6 (PDF) Author Company

RSM US LLP

Date Nov. 14, 2017
Comment Letter Number: 7 (PDF) Author James R. Javorcic, CPA Chair, Audit and Assurance Services Committee; Scott Cosentine Vice Chair, Audit and Assurance Services Committee Company

Illinois CPA Society

Date Nov. 15, 2017
Comment Letter Number: 8 (PDF) Author Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Head of International Affairs Company

Institut der Wirstschaftsprüfer (IDW)

Date Nov. 15, 2017
Comment Letter Number: 9 (PDF) Author Company

Deloitte & Touche LLP

Date Nov. 15, 2017
Comment Letter Number: 10 (PDF) Author Company

Ernst & Young LLP

Date Nov. 15, 2017
Comment Letter Number: 11 (PDF) Author Company

The Institute of Chartered Accountants in England and Wales (ICAEW)

Date Nov. 15, 2017
Comment Letter Number: 12 (PDF) Author Company

BDO USA, LLP

Date Nov. 15, 2017
Comment Letter Number: 13 (PDF) Author Company

KPMG LLP

Date Nov. 15, 2017
Comment Letter Number: 14 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date Nov. 15, 2017
Comment Letter Number: 15 (PDF) Author Company

Grant Thornton LLP

Date Nov. 15, 2017
Comment Letter Number: 16 (PDF) Author Thomas Quaadman, Executive Vice President Company

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

Date Nov. 15, 2017
Comment Letter Number: 17 (PDF) Author Howard B. Levy, Principal and Director, Technical Services Company

Piercy Bowler Taylor & Kern

Date Nov. 15, 2017
Comment Letter Number: 18 (PDF) Author Company

Crowe Horwath LLP

Date Nov. 15, 2017
Comment Letter Number: 19 (PDF) Author Professor Joseph A. Maffia, CPA Company

Hunter College Graduate Program, Economic Department

Date Nov. 15, 2017
Comment Letter Number: 20 (PDF) Author Auditing Standards Committee of the Auditing Section Company

American Accounting Association

Date Nov. 15, 2017
Comment Letter Number: 21 (PDF) Author Matthew J. Lombardi, Chair, Accounting Principles and Assurance Services Committee Company

California Society of Certified Public Accountants

Date Nov. 21, 2017
Comment Letter Number: 22 (PDF) Author Company

Center for Audit Quality

Date Apr. 12, 2018

Comment Letters (Proposed Rule)

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author KC Ramon, EVP Finance & Group Financial Director Company

AngloGold Ashanti Limited

Date Jul. 5, 2016
Comment Letter Number: 2 (PDF) Author Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Head of International Affairs Company

Institut der Wirstschaftsprüfer (IDW)

Date Jul. 18, 2016
Comment Letter Number: 3 (PDF) Author A.J. Major III, Chair, Accounting Principles and Assurance Services Committee Company

California Society of Certified Public Accountants

Date Jul. 21, 2016
Comment Letter Number: 4 (PDF) Author Petr Kriz, President; Olivier Boutellis-Taft, Chief Executive Company

Federation of European Accountants (FEE)

Date Jul. 26, 2016
Comment Letter Number: 5 (PDF) Author Jerilyn K. Barthel, CPA, Chair, Professional Standards Committee Company

Texas Society of Certified Public Accountants

Date Jul. 27, 2016
Comment Letter Number: 6 (PDF) Author Ed Cranford CPA, Chair, Accounting Principles and Auditing Standards Committee; Rosi Gonzalez, CPA; Steven Bierbrunner, CPA Company

Florida Institute of Certified Public Accountants

Date Jul. 28, 2016
Comment Letter Number: 7 (PDF) Author Company

Deloitte & Touche LLP

Date Jul. 28, 2016
Comment Letter Number: 8 (PDF) Author Company

RSM US LLP

Date Jul. 28, 2016
Comment Letter Number: 9 (PDF) Author Company

Crowe Horwath LLP

Date Jul. 29, 2016
Comment Letter Number: 10 (PDF) Author Donald H. Burkett, CPA, Chair; Ken L. Bishop, President and CEO Company

National Association of State Boards of Accountancy (NASBA)

Date Jul. 29, 2016
Comment Letter Number: 11 (PDF) Author James R. Javorcic, CPA, Chair; Scott Cosentine, Vice Chair, Audit and Assurance Services Committee Company

Illinois CPA Society

Date Jul. 29, 2016
Comment Letter Number: 12 (PDF) Author Denise Hanes Downey, Assistant Professor, Department of Accounting; Jean C. Bedard, Timothy B. Harbert Professor of Accountancy Company

Villanova University; Bentley University

Date Jul. 29, 2016
Comment Letter Number: 13 (PDF) Author Company

Grant Thornton LLP

Date Jul. 29, 2016
Comment Letter Number: 14 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date Jul. 29, 2016
Comment Letter Number: 15 (PDF) Author Company

BDO USA, LLP

Date Jul. 29, 2016
Comment Letter Number: 16 (PDF) Author Company

The Institute of Chartered Accountants in England and Wales (ICAEW)

Date Jul. 29, 2016
Comment Letter Number: 17 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Jul. 29, 2016
Comment Letter Number: 18 (PDF) Author Company

Ernst & Young LLP

Date Jul. 29, 2016
Comment Letter Number: 19 (PDF) Author Andres Gil, Director Company

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

Date Jul. 29, 2016
Comment Letter Number: 20 (PDF) Author Company

KPMG LLP

Date Jul. 29, 2016
Comment Letter Number: 21 (PDF) Author James R. Dalkin, Director, Financial Management and Assurance Company

United States Government Accountability Office (GAO)

Date Jul. 29, 2016
Comment Letter Number: 22 (PDF) Author Company

Moss Adams LLP

Date Jul. 29, 2016
Comment Letter Number: 23 (PDF) Author Charles M. Valadez, CPA, CGMA, CITP, Chair, Accounting & Auditing Advisory Committee Company

Virginia Society of Certified Public Accountants

Date Jul. 29, 2016