Comment Letters for Docket 044

Comment Letters (Proposed Rule)

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Nancy J. Schroeder, CPA, Chair, Financial Reporting Committee Company

Institute of Management Accountants

Date Aug. 9, 2017
Comment Letter Number: 2 (PDF) Author Bobby Franklin, President and CEO Company

National Venture Capital Association

Date Aug. 22, 2017
Comment Letter Number: 3 (PDF) Author Olivier Boutellis-Taft, Chief Executive Company

Accountancy Europe

Date Aug. 23, 2017
Comment Letter Number: 4 (PDF) Author Ken Sibley, CPA, Chair, Professional Standards Committee Company

Texas Society of Certified Public Accountants

Date Aug. 11, 2017
Comment Letter Number: 5 (PDF) Author Matthew J. Lombardi, Chair, Accounting Principles and Assurance Services Committee Company

California Society of Certified Public Accountants

Date Aug. 23, 2017
Comment Letter Number: 6 (PDF) Author Company

Baker Tilly Virchow Krause, LLP

Date Aug. 28, 2017
Comment Letter Number: 7 (PDF) Author Gareth Kennedy, MAAA, ACAS, Chairperson, Financial Reporting Committee, Risk Management and Financial Reporting Council Company

American Academy of Actuaries

Date Aug. 29, 2017
Comment Letter Number: 8 (PDF) Author Company

Deloitte & Touche LLP

Date Aug. 29, 2017
Comment Letter Number: 9 (PDF) Author Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Head of International Affairs Company

Institut der Wirtschaftsprüfer

Date Aug. 30, 2017
Comment Letter Number: 10 (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: 11 (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: 12 (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: 13 (PDF) Author James R. Dalkin, Director, Financial Management and Assurance Company

U.S. Government Accountability Office

Date Aug. 30, 2017
Comment Letter Number: 14 (PDF) Author Company

Grant Thornton LLP

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

The Institute of Chartered Accountants in England and Wales

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 Company

KPMG LLP

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

RSM US LLP

Date Aug. 30, 2017
Comment Letter Number: 20 (PDF) Author Mick Homan, Chairman, Committee on Corporate Reporting Company

Financial Executives International

Date Aug. 30, 2017
Comment Letter Number: 21 (PDF) Author Dan Olds, Senior Vice President, Member Board of Directors Company

Ryder Scott Company, L.P.

Date Aug. 30, 2017
Comment Letter Number: 22 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Aug. 30, 2017
Comment Letter Number: 23 (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: 24 (PDF) Author Company

Crowe Horwath LLP

Date Aug. 30, 2017
Comment Letter Number: 25 (PDF) Author Company

Ernst & Young LLP

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

Harvest Investments, Ltd.

Date Aug. 30, 2017
Comment Letter Number: 27 (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: 28 (PDF) Author John Rosengard, President Company

Environmental Risk Communications, Inc.

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

BKD LLP

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

Mazars USA LLP

Date Aug. 30, 2017
Comment Letter Number: 31 (PDF) Author Jeffrey P. Mahoney, General Counsel Company

Council of Institutional Investors

Date Aug. 28, 2017
Comment Letter Number: 32 (PDF) Author J. M. Young, Principal, Environmental Specialist Company

Oak Advising & Consulting, Inc.

Date Sep. 4, 2017
Comment Letter Number: 33 (PDF) Author Anne Sheehan, Director of Corporate Governance Company

California State Teachers' Retirement System

Date Sep. 6, 2017
Comment Letter Number: 34 (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: 35 (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 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