Comment Letters (Proposed Rule)

Comment Letters
No. Author Company/Organization Date
Comment Letter Number: 1 (PDF) Author Roman L. Weil, V. Duane Rath Professor Emeritus of Accounting Company/Organization

Chicago Booth School of Business

Date May 19, 2021
Comment Letter Number: 2 (PDF) Author Jeffrey P. Mahoney, General Counsel Company/Organization

Council of Institutional Investors

Date Jun. 24, 2021
Comment Letter Number: 3 (PDF) Author Company/Organization

Ernst & Young LLP

Date Jul. 1, 2021
Comment Letter Number: 4 (PDF) Author Vanessa Teitelbaum, CPA, Senior Director, Professional Practice Company/Organization

Center for Audit Quality

Date Jul. 12, 2021
Comment Letter Number: 5 (PDF) Author Chris Barnard, Actuary Date Jul. 12, 2021
Comment Letter Number: 6 (PDF) Author Aeisha Mastagni, Portfolio Manager Company/Organization

California State Teachers' Retirement System

Date Jul. 12, 2021
Comment Letter Number: 7 (PDF) Author Thomas H. Spitters, CPA Date Jul. 12, 2021
Comment Letter Number: 8 (PDF) Author Emmanuel T. De George, Assistant Professor of Accounting; Miguel Minutti-Meza, Department Chair and Associate Professor of Accounting; Yini Wang, Ph.D. Candidate Company/Organization

University of Miami Herbert Business School

Date Jul. 12, 2021