Comment Letters (Supplemental Request)
Comment Letters (Proposed Rule)
| 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 |
California State Teachers' Retirement System
New York State Society of Certified Public Accountants
Florida Institute of Certified Public Accountants
Pricewaterhouse Coopers LLP
RSM US LLP
Illinois CPA Society
Institut der Wirstschaftsprüfer (IDW)
Deloitte & Touche LLP
Ernst & Young LLP
The Institute of Chartered Accountants in England and Wales (ICAEW)
BDO USA, LLP
KPMG LLP
Center for Audit Quality
Grant Thornton LLP
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness
Piercy Bowler Taylor & Kern
Crowe Horwath LLP
Hunter College Graduate Program, Economic Department
American Accounting Association
California Society of Certified Public Accountants
Center for Audit Quality