Comment Letters for Docket 043

Comment Letters (Proposed Rule)

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Brad Bowen, CPA Date Jun. 29, 2017
Comment Letter Number: 2 (PDF) Author Michael L. Gullette, Vice President, Accounting and Financial Management Company

American Bankers Association

Date Aug. 1, 2017
Comment Letter Number: 3 (PDF) Author Nancy J. Schroeder, CPA, Chair, Financial Reporting Committee Company

Institute of Management Accountants

Date Aug. 9, 2017
Comment Letter Number: 4 (PDF) Author Bobby Franklin, President and CEO Company

National Venture Capital Association

Date Aug. 22, 2017
Comment Letter Number: 5 (PDF) Author Olivier Boutellis-Taft, Chief Executive Company

Accountancy Europe

Date Aug. 24, 2017
Comment Letter Number: 6 (PDF) Author Ken Sibley, CPA, Chair, Professional Standards Committee Company

Texas Society of Certified Public Accountants

Date Aug. 11, 2017
Comment Letter Number: 7 (PDF) Author Company

Baker Tilly Virchow Krause, LLP

Date Aug. 28, 2017
Comment Letter Number: 8 (PDF) Author Dr. Steven Glover, Professor; Dr. Brant Christensen, Professor Company

Brigham Young University; University of Missouri

Date Aug. 29, 2017
Comment Letter Number: 9 (PDF) Author Company

Deloitte & Touche LLP

Date Aug. 29, 2017
Comment Letter Number: 10 (PDF) Author Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Head of International Affairs Company

Institut der Wirtschaftsprüfer

Date Aug. 30, 2017
Comment Letter Number: 11 (PDF) Author James R. Javorcic, CPA, Chair, Audit and Assurance Services Committee; Scott Cosentine, CPA, Vice Chair, Audit and Assurance Services Committee Company

Illinois CPA Society

Date Aug. 30, 2017
Comment Letter Number: 12 (PDF) Author George L. Yungmann, Senior Vice President, Financial Standards; Christopher T. Drula, Vice President, Financial Standards Company

National Association of Real Estate Investment Trusts

Date Aug. 30, 2017
Comment Letter Number: 13 (PDF) Author Telford A. Lodden, CPA, Chair; Ken L. Bishop, President and CEO Company

National Association of State Boards of Accountancy

Date Aug. 30, 2017
Comment Letter Number: 14 (PDF) Author James R. Dalkin, Director, Financial Management and Assurance Company

U.S. Government Accountability Office

Date Aug. 30, 2017
Comment Letter Number: 15 (PDF) Author Company

Grant Thornton LLP

Date Aug. 30, 2017
Comment Letter Number: 16 (PDF) Author Company

BDO USA, LLP

Date Aug. 30, 2017
Comment Letter Number: 17 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date Aug. 30, 2017
Comment Letter Number: 18 (PDF) Author Gregory M. Smith, Senior Director - Fund Accounting & Compliance Company

Investment Company Institute

Date Aug. 30, 2017
Comment Letter Number: 19 (PDF) Author Company

RSM US LLP

Date Aug. 30, 2017
Comment Letter Number: 20 (PDF) Author Company

The Institute of Chartered Accountants in England and Wales

Date Aug. 30, 2017
Comment Letter Number: 21 (PDF) Author Mark Heckert, Vice President, Pricing and Analytics Company

ICE Data Services

Date Aug. 30, 2017
Comment Letter Number: 22 (PDF) Author Matthew J. Lombardi, Chair, Accounting Principles and Assurance Services Committee Company

California Society of Certified Public Accountants

Date Aug. 30, 2017
Comment Letter Number: 23 (PDF) Author Mick Homan, Chairman, Committee on Corporate Reporting Company

Financial Executives International

Date Aug. 30, 2017
Comment Letter Number: 24 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Aug. 30, 2017
Comment Letter Number: 25 (PDF) Author Tom Quaadman, Executive Vice President Company

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

Date Aug. 30, 2017
Comment Letter Number: 26 (PDF) Author Company

KPMG LLP

Date Aug. 30, 2017
Comment Letter Number: 27 (PDF) Author Company

Crowe Horwath LLP

Date Aug. 30, 2017
Comment Letter Number: 28 (PDF) Author Company

Ernst & Young LLP

Date Aug. 30, 2017
Comment Letter Number: 29 (PDF) Author Company

Harvest Investments, Ltd.

Date Aug. 30, 2017
Comment Letter Number: 30 (PDF) Author Paul Barnes, Managing Director, Global Leader; Greg Franceschi, Managing Director, Global Leader; David Larsen, CPA, ABV, CEIV, Managing Director; Marianna Todorova, CFA, CEIV, Managing Director Company

Duff & Phelps, LLC

Date Aug. 30, 2017
Comment Letter Number: 31 (PDF) Author John Rosengard, President Company

Environmental Risk Communications, Inc.

Date Aug. 30, 2017
Comment Letter Number: 32 (PDF) Author Jeffrey P. Mahoney, General Counsel Company

Council of Institutional Investors

Date Aug. 28, 2017
Comment Letter Number: 33 (PDF) Author J. M. Young, Principal, Environmental Specialist Company

Oak Advising & Consulting, Inc.

Date Sep. 4, 2017
Comment Letter Number: 34 (PDF) Author Anne Sheehan, Director of Corporate Governance Company

California State Teachers' Retirement System

Date Sep. 6, 2017
Comment Letter Number: 35 (PDF) Author Company

Mazars USA LLP

Date Aug. 30, 2017
Comment Letter Number: 36 (PDF) Author Amy C. McGarrity, Chief Investment Officer Company

Colorado PERA

Date Aug. 31, 2017
Comment Letter Number: 37 (PDF) Author Robert F. Storch; Joanne Wakim; Louis A. (Rusty) Thompson, Jr. Company

Federal Deposit Insurance Corporation; Board of Governors of the Federal Reserve System; Office of the Comptroller of the Currency

Date Sep. 20, 2017
Comment Letter Number: 38 (PDF) Author Company

Center for Audit Quality

Date Apr. 12, 2018

Comment Letters (Staff Consultation Paper)

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Jeff Mahoney, General Counsel Company

Council of Institutional Investors

Date Oct. 2, 2014
Comment Letter Number: 2 (PDF) Author Alfred M. King Company

King Valuation Services, LLP

Date Oct. 8, 2014
Comment Letter Number: 3 (PDF) Author Dr. Steven Glover, Professor; Dr. Mark Taylor, Professor; Dr. Yi-Jing Wu, Associate Professor; Brant Christensen, Doctoral candidate Company

Brigham Young University, Case Western Reserve University, Texas A&M University

Date Oct. 29, 2014
Comment Letter Number: 4 (PDF) Author Andre Kilesse, President; Olivier Boutellis-Taft, Chief Executive Company

Federation of European Accountants

Date Oct. 30, 2014
Comment Letter Number: 5 (PDF) Author George L. Yungmann, Senior Vice President, Financial Standards; Christopher T. Drula, Vice President, Financial Standards Company

National Association of Real Estate Investment Trusts

Date Oct. 31, 2014
Comment Letter Number: 6 (PDF) Author Leonard Reback, MAAA, FSA, Chairperson, Financial Reporting Committee Risk Management and Financial Reporting Council Company

American Academy of Actuaries

Date Oct. 31, 2014
Comment Letter Number: 7 (PDF) Author Dr. G. K. Chinoy FCA CPA Date Nov. 1, 2014
Comment Letter Number: 8 (PDF) Author James L. Fuehrmeyer, Jr., MBA, CPA, Associate Teaching Professor Company

University of Notre Dame

Date Nov. 1, 2014
Comment Letter Number: 9 (PDF) Author Company

The Financial Instruments Reporting and Convergence Alliance

Date Nov. 3, 2014
Comment Letter Number: 10 (PDF) Author Mikhail Pevzner, University of Baltimore; John Abernathy, Kennesaw State University; Karl Hackenbrack, Vanderbilt University; Jennifer Joe, University of Delaware; Yi-Jing Wu, Case Western Reserve University Company

Auditing Standards Committee of the Auditing Section of the American Accounting Association

Date Nov. 3, 2014
Comment Letter Number: 11 (PDF) Author Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Technical Manager, International Affairs Company

Institut der Wirtschaftsprüfer

Date Nov. 3, 2014
Comment Letter Number: 12 (PDF) Author Amy B.R. Lancellotta, IDC Managing Director; Gregory M. Smith, ICI Senior Director - Fund Accounting Company

Investment Company Institute

Date Nov. 3, 2014
Comment Letter Number: 13 (PDF) Author Jennifer Paquette, Chief Investment Officer Company

Colorado PERA

Date Nov. 3, 2014
Comment Letter Number: 14 (PDF) Author Company

Crowe Horwath LLP

Date Nov. 3, 2014
Comment Letter Number: 15 (PDF) Author Company

The Institute of Chartered Accountants in England and Wales

Date Nov. 3, 2014
Comment Letter Number: 16 (PDF) Author Gilbert F. Viets Date Nov. 3, 2014
Comment Letter Number: 17 (PDF) Author Bobby Franklin, President and CEO Company

National Venture Capital Association

Date Nov. 3, 2014
Comment Letter Number: 18 (PDF) Author Peter M. Carlson, Executive Vice President and Chief Accounting Officer Company

MetLife, Inc.

Date Nov. 3, 2014
Comment Letter Number: 19 (PDF) Author Company

Ernst & Young LLP

Date Nov. 3, 2014
Comment Letter Number: 20 (PDF) Author Company

McGladrey LLP

Date Nov. 3, 2014
Comment Letter Number: 21 (PDF) Author Company

BBD, LLP

Date Nov. 3, 2014
Comment Letter Number: 22 (PDF) Author David L. Larsen, Managing Director Company

Duff & Phelps

Date Nov. 3, 2014
Comment Letter Number: 23 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date Nov. 3, 2014
Comment Letter Number: 24 (PDF) Author Company

KPMG LLP

Date Nov. 3, 2014
Comment Letter Number: 25 (PDF) Author Company

Grant Thornton LLP

Date Nov. 3, 2014
Comment Letter Number: 26 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Nov. 3, 2014
Comment Letter Number: 27 (PDF) Author Company

BDO USA, LLP

Date Nov. 3, 2014
Comment Letter Number: 28 (PDF) Author Company

Deloitte & Touche LLP

Date Nov. 3, 2014
Comment Letter Number: 29 (PDF) Author Andrew Hausman, President, Interactive Data Pricing and Reference Data Company

Interactive Data Corporation

Date Nov. 3, 2014
Comment Letter Number: 30 (PDF) Author Brandon Rees, Deputy Director, Office of Investment Company

American Federation of Labor and Congress of Industrial Organizations (AFL-CIO)

Date Nov. 3, 2014
Comment Letter Number: 31 (PDF) Author Ken P. Wilson, MAI, SRA Company

Appraisal Institute

Date Nov. 3, 2014
Comment Letter Number: 32 (PDF) Author Company

WeiserMazars LLP

Date Nov. 3, 2014
Comment Letter Number: 33 (PDF) Author Michel Demare, Chair; Christian Stiefel, Director Company

SwissHoldings

Date Nov. 3, 2014
Comment Letter Number: 34 (PDF) Author Pw Carey Date Nov. 3, 2014
Comment Letter Number: 35 (PDF) Author Steven E. Buller, Independent Trustee/Director Date Oct. 24, 2014
Comment Letter Number: 36 (PDF) Author Company

Harvest Investments, LTD

Date Nov. 3, 2014
Comment Letter Number: 37 (PDF) Author Michael L. Gullette, Vice President of Accounting and Financial Management Company

American Bankers Association

Date Nov. 10, 2014
Comment Letter Number: 38 (PDF) Author Nicholas J. Satriano, Chief Accountant and Senior Associate Director of the Office of Risk Analysis Company

Federal Housing Finance Agency

Date Nov. 3, 2014
Comment Letter Number: 39 (PDF) Author Prof. Arnold Schilder, Chairman Company

International Auditing and Assurance Standards Board

Date Nov. 21, 2014
Comment Letter Number: 40 (PDF) Author Nancy J. Schroeder, CPA, Chair, Financial Reporting Committee Company

Institute of Management Accountants

Date Feb. 25, 2015
Comment Letter Number: 41 (PDF) Author Elisabeth Allison, Chair; Ronald P. Badie, Chairman; Joseph C. Berenato, Chairman; Vanessa C. L. Chang, Chair; William D. Jones, Chairman; James C. Miller, III, Chairman; and Laurel B. Mitchell, Chair Company

American Funds

Date Sep. 22, 2015
Comment Letter Number: 42 (PDF) Author Bobby Franklin, President and CEO Company

National Venture Capital Association

Date Oct. 29, 2015
Comment Letter Number: 43 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date Dec. 1, 2015