Comment Letters (Proposed Rule)
Comment Letters (Staff Consultation Paper)
| No. | Author | Company | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author Nancy J. Schroeder, CPA, Chair, Financial Reporting Committee |
Company
Institute of Management Accountants |
Date Jul. 15, 2015 |
| Comment Letter Number: 2 (PDF) | Author |
Company
Harvest Investments, Ltd. |
Date Jul. 20, 2015 |
| Comment Letter Number: 3 (PDF) | Author Ken Lining, FCA, MAAA, EA, MBA, Consulting Actuary | Date Jul. 21, 2015 | |
| Comment Letter Number: 4 (PDF) | Author |
Company
BKD, LLP |
Date Jul. 24, 2015 |
| Comment Letter Number: 5 (PDF) | Author Petr Kriz, President; Olivier Boutellis-Taft, Chief Executive |
Company
Federation of European Accountants |
Date Jul. 27, 2015 |
| Comment Letter Number: 6 (PDF) | Author Michael L. Gullette, Vice President, Accounting and Financial Management |
Company
American Bankers Association |
Date Jul. 28, 2015 |
| Comment Letter Number: 7 (PDF) | Author Walter C. Davenport, CPA, Chair; Ken L. Bishop, President and CEO |
Company
National Association of State Boards of Accountancy |
Date Jul. 28, 2015 |
| Comment Letter Number: 8 (PDF) | Author Howard B. Levy, Principal and Director, Technical Services |
Company
Piercy Bowler Taylor & Kern, Certified Public Accountants |
Date Jul. 28, 2015 |
| Comment Letter Number: 9 (PDF) | Author Brandon J. Rees, Deputy Director, Office of Investment |
Company
American Federation of Labor and Congress of Industrial Organizations (AFL-CIO) |
Date Jul. 29, 2015 |
| Comment Letter Number: 10 (PDF) | Author A. J. Major, Chair, Accounting Principles and Assurance Services Committee |
Company
California Society of Certified Public Accountants |
Date Jul. 28, 2015 |
| Comment Letter Number: 11 (PDF) | Author |
Company
Baker Tilly Virchow Krause, LLP |
Date Jul. 24, 2015 |
| Comment Letter Number: 12 (PDF) | Author |
Company
WeiserMazars LLP |
Date Jul. 30, 2015 |
| Comment Letter Number: 13 (PDF) | Author Paul F. Barnes, Managing Director and Leader, Valuation Advisory Services; Jouky Chang, Managing Director, Valuation Advisory Services |
Company
Duff & Phelps |
Date Jul. 30, 2015 |
| Comment Letter Number: 14 (PDF) | Author Douglas M. Winn, President and Co?Founder; Frank Wilary, Principal and Co-Founder |
Company
Wilary Winn LLC |
Date Jul. 30, 2015 |
| Comment Letter Number: 15 (PDF) | Author |
Company
Deloitte & Touche LLP |
Date Jul. 30, 2015 |
| Comment Letter Number: 16 (PDF) | Author |
Company
McGladrey LLP |
Date Jul. 30, 2015 |
| Comment Letter Number: 17 (PDF) | Author Thomas I. Selling, PhD, CPA | Date Jul. 30, 2015 | |
| Comment Letter Number: 18 (PDF) | Author Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Head of International Affairs |
Company
Institut der Wirtschaftsprüfer |
Date Jul. 31, 2015 |
| Comment Letter Number: 19 (PDF) | Author Elizabeth J. Sloan, CPA, Chair, Audit and Assurance Services Committee; James R. Javorcic, CPA, Vice Chair, Audit and Assurance Services Committee |
Company
Illinois CPA Society |
Date Jul. 31, 2015 |
| Comment Letter Number: 20 (PDF) | Author |
Company
Crowe Horwath LLP |
Date Jul. 31, 2015 |
| Comment Letter Number: 21 (PDF) | Author |
Company
Eide Bailly LLP |
Date Jul. 31, 2015 |
| Comment Letter Number: 22 (PDF) | Author Joseph M. Falbo, Jr., President |
Company
New York State Society of Certified Public Accountants |
Date Jul. 31, 2015 |
| Comment Letter Number: 23 (PDF) | Author |
Company
PricewaterhouseCoopers LLP |
Date Jul. 31, 2015 |
| Comment Letter Number: 24 (PDF) | Author |
Company
BDO USA, LLP |
Date Jul. 31, 2015 |
| Comment Letter Number: 25 (PDF) | Author Tom Quaadman, Vice President |
Company
Center for Capital Markets Competitiveness |
Date Jul. 31, 2015 |
| Comment Letter Number: 26 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company
Center for Audit Quality |
Date Jul. 31, 2015 |
| Comment Letter Number: 27 (PDF) | Author Auditing Standards Committee, Auditing Section |
Company
American Accounting Association |
Date Jul. 30, 2015 |
| Comment Letter Number: 28 (PDF) | Author |
Company
Dixon Hughes Goodman LLP |
Date Jul. 31, 2015 |
| Comment Letter Number: 29 (PDF) | Author Leonard Reback, MAAA, FSA, Chairperson; Lisa Slotznick, MAAA, FCAS, Chairperson; Randy Tillis, MAAA, FSA, CERA, Chairperson; John T. Stokesbury, MAAA, FSA, EA, FCA, Chairperson; Laurel Kastrup, MAAA, FSA, Chairperson |
Company
American Academy of Actuaries |
Date Jul. 31, 2015 |
| Comment Letter Number: 30 (PDF) | Author |
Company
KPMG LLP |
Date Jul. 31, 2015 |
| Comment Letter Number: 31 (PDF) | Author Diana J. Scott, CPA, Senior Consultant; Shannon Signer Landry, ASA, EA, Senior Consulting Actuary; Maria M. Sarli, FSA, EA, FCA, U.S. Retirement Resource Actuary |
Company
Towers Watson |
Date Jul. 31, 2015 |
| Comment Letter Number: 32 (PDF) | Author James R. Dalkin, Director, Financial Management and Assurance |
Company
U.S. Government Accountability Office |
Date Jul. 31, 2015 |
| Comment Letter Number: 33 (PDF) | Author |
Company
The Institute of Chartered Accountants in England and Wales (ICAEW) |
Date Jul. 31, 2015 |
| Comment Letter Number: 34 (PDF) | Author |
Company
Wolf & Company, P.C. |
Date Jul. 31, 2015 |
| Comment Letter Number: 35 (PDF) | Author |
Company
Grant Thornton LLP |
Date Jul. 31, 2015 |
| Comment Letter Number: 36 (PDF) | Author |
Company
Ernst & Young LLP |
Date Jul. 31, 2015 |
| Comment Letter Number: 37 (PDF) | Author Kathleen K. Healy, Technical Director |
Company
International Auditing and Assurance Standards Board |
Date Jul. 31, 2015 |
| Comment Letter Number: 38 (PDF) | Author |
Company
Moss Adams LLP |
Date Jul. 31, 2015 |
| Comment Letter Number: 39 (PDF) | Author |
Company
Appraisal Institute |
Date Jul. 31, 2015 |
| Comment Letter Number: 40 (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. 3, 2015 |
| Comment Letter Number: 41 (PDF) | Author |
Company
Plante & Moran, PLLC |
Date Aug. 11, 2015 |
| Comment Letter Number: 42 (PDF) | Author Donald Zakrowski, Vice President of Finance and Chief Accounting Officer |
Company
Eli Lilly and Company |
Date Aug. 25, 2015 |
| Comment Letter Number: 43 (PDF) | Author Fred J. Newton | Date Oct. 5, 2015 | |
| Comment Letter Number: 44 (PDF) | Author Bobby Franklin, President and CEO |
Company
National Venture Capital Association |
Date Oct. 29, 2015 |
| Comment Letter Number: 45 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company
Center for Audit Quality |
Date Dec. 1, 2015 |
Institute of Management Accountants
National Venture Capital Association
Accountancy Europe
Texas Society of Certified Public Accountants
California Society of Certified Public Accountants
Baker Tilly Virchow Krause, LLP
American Academy of Actuaries
Deloitte & Touche LLP
Institut der Wirtschaftsprüfer
Illinois CPA Society
National Association of Real Estate Investment Trusts
National Association of State Boards of Accountancy
U.S. Government Accountability Office
Grant Thornton LLP
The Institute of Chartered Accountants in England and Wales
BDO USA, LLP
Center for Audit Quality
KPMG LLP
RSM US LLP
Financial Executives International
Ryder Scott Company, L.P.
PricewaterhouseCoopers LLP
U. S. Chamber of Commerce, Center for Capital Markets Competitiveness
Crowe Horwath LLP
Ernst & Young LLP
Harvest Investments, Ltd.
Duff & Phelps, LLC
Environmental Risk Communications, Inc.
BKD LLP
Mazars USA LLP
Council of Institutional Investors
Oak Advising & Consulting, Inc.
California State Teachers' Retirement System
Federal Deposit Insurance Corporation; Board of Governors of the Federal Reserve System; Office of the Comptroller of the Currency
Center for Audit Quality