Comment Letters for Docket 046

Comment Letters (Concept Release)

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Thomas Heaton Spitters, CPA Date Jan. 3, 2020
Comment Letter Number: 2 (PDF) Author Dorsey L. Baskin, Jr., CPA Date Jan. 8, 2020
Comment Letter Number: 3 (PDF) Author Robert A. Conway, CPA Date Jan. 15, 2020
Comment Letter Number: 4 (PDF) Author Robert A. Conway, CPA Date Jan. 24, 2020
Comment Letter Number: 5 (PDF) Author Nancy J. Schroeder, CPA, Chair, Financial Reporting Committee Company

Institute of Management Accountants

Date Feb. 26, 2020
Comment Letter Number: 6 (PDF) Author Scott Cosentine, CPA, Chair, Audit and Assurance Services Committee; Genevra D. Knight, CPA, Vice Chair, Audit and Assurance Services Committee Company

Illinois CPA Society

Date Mar. 9, 2020
Comment Letter Number: 7 (PDF) Author Laurie J. Tish, CPA, Chair; Ken L. Bishop, President and CEO Company

National Association of State Boards of Accountancy

Date Mar. 11, 2020
Comment Letter Number: 8 (PDF) Author Douglas R. Carmichael, Ph.D., CPA, Eli and Claire Mason Professor; Thomas J. Ray, CPA, Distinguished Lecturer Company

Baruch College, CUNY

Date Mar. 13, 2020
Comment Letter Number: 9 (PDF) Author Company

RSM US LLP

Date Mar. 13, 2020
Comment Letter Number: 10 (PDF) Author Catherine Ide, CPA, Senior Managing Director of Professional Practice and Member Services Company

Center for Audit Quality

Date Mar. 16, 2020
Comment Letter Number: 11 (PDF) Author Company

Baker Tilly Virchow Krause, LLP

Date Mar. 16, 2020
Comment Letter Number: 12 (PDF) Author Company

ICAEW

Date Mar. 16, 2020
Comment Letter Number: 13 (PDF) Author Florin Toma, President; Olivier Boutellis-Taft, Chief Executive Company

Accountancy Europe

Date Mar. 16, 2020
Comment Letter Number: 14 (PDF) Author Barbara Roper, Director of Investor Protection Company

Consumer Federation of America

Date Mar. 16, 2020
Comment Letter Number: 15 (PDF) Author Melanie Sack, Executive Director; Gillian Waldbauer, Head of International Affairs Company

Institut der Wirtschaftsprufer (IDW)

Date Mar. 16, 2020
Comment Letter Number: 16 (PDF) Author Kerrie Waring, Chief Executive Officer Company

International Corporate Governance Network

Date Mar. 16, 2020
Comment Letter Number: 17 (PDF) Author Company

Grant Thornton LLP

Date Mar. 16, 2020
Comment Letter Number: 18 (PDF) Author Company

BDO USA, LLP

Date Mar. 16, 2020
Comment Letter Number: 19 (PDF) Author Prat Bhatt, Chairman, Committee on Corporate Reporting Company

Financial Executives International

Date Mar. 16, 2020
Comment Letter Number: 20 (PDF) Author Company

KPMG LLP

Date Mar. 16, 2020
Comment Letter Number: 21 (PDF) Author Company

Ernst & Young LLP

Date Mar. 16, 2020
Comment Letter Number: 22 (PDF) Author James R. Dalkin, Director, Financial Management and Assurance Company

United States Government Accountability Office (GAO)

Date Mar. 16, 2020
Comment Letter Number: 23 (PDF) Author Company

Moss Adams LLP

Date Mar. 16, 2020
Comment Letter Number: 24 (PDF) Author Brandon J. Rees, Deputy Director, Corporations and Capital Markets Company

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

Date Mar. 16, 2020
Comment Letter Number: 25 (PDF) Author Company

Crowe LLP

Date Mar. 16, 2020
Comment Letter Number: 26 (PDF) Author Erik Rust, Director Company

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

Date Mar. 16, 2020
Comment Letter Number: 27 (PDF) Author Jean-Luc Barlet, Chief Compliance Officer Company

MAZARS

Date Mar. 16, 2020
Comment Letter Number: 28 (PDF) Author Auditing Standards Committee, Auditing Section Company

American Accounting Association

Date Mar. 16, 2020
Comment Letter Number: 29 (PDF) Author Company

Mazars USA LLP

Date Mar. 16, 2020
Comment Letter Number: 30 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Mar. 16, 2020
Comment Letter Number: 31 (PDF) Author Company

Deloitte & Touche LLP

Date Mar. 16, 2020
Comment Letter Number: 32 (PDF) Author Auditing Standards Committee Company

New York State Society of Certified Public Accountants

Date Mar. 17, 2020
Comment Letter Number: 33 (PDF) Author Company

Colorado Public Employees' Retirement Association

Date Mar. 18, 2020
Comment Letter Number: 34 (PDF) Author Marcie Frost, Chief Executive Officer Company

California Public Employees' Retirement System (CalPERS)

Date Mar. 18, 2020
Comment Letter Number: 35 (PDF) Author Jeffrey P. Mahoney, General Counsel Company

Council of Institutional Investors

Date Mar. 19, 2020
Comment Letter Number: 36 (PDF) Author Sandra J. Peters, CPA, CFA, Senior Head, Global Financial Reporting Policy Company

CFA Institute

Date May 11, 2020