Comment Letters (Proposed Rule)

Comment Letters
No. Author Company/Organization Date
Comment Letter Number: 1 (PDF) Author Saul Roe Date Apr. 18, 2023
Comment Letter Number: 2 (PDF) Author Thomas H. Spitters, CPA Date Apr. 27, 2023
Comment Letter Number: 3 (PDF) Author Members of the IAG Date May 16, 2023
Comment Letter Number: 4 (PDF) Author Jeffrey P. Mahoney, General Counsel Company/Organization

Council of Institutional Investors

Date May 18, 2023
Comment Letter Number: 5 (PDF) Author Company/Organization

Auditing Standards Committee, Auditing Section - American Accounting Association

Date May 24, 2023
Comment Letter Number: 6 (PDF) Author Company/Organization

RSM US LLP

Date May 25, 2023
Comment Letter Number: 7 (PDF) Author Robert A. Conway, CPA Date May 29, 2023
Comment Letter Number: 8 (PDF) Author Company/Organization

PricewaterhouseCoopers LLP

Date May 30, 2023
Comment Letter Number: 9 (PDF) Author Vanessa Teitelbaum, CPA, Senior Director, Professional Practice Company/Organization

Center for Audit Quality

Date May 30, 2023
Comment Letter Number: 10 (PDF) Author Company/Organization

Grant Thornton LLP

Date May 30, 2023
Comment Letter Number: 11 (PDF) Author Richard N. Reisig, CPA, Chair; Ken L. Bishop, President and CEO Company/Organization

National Association of State Boards of Accountancy

Date May 25, 2023
Comment Letter Number: 12 (PDF) Author Company/Organization

Plante & Moran, PLLC; Plante Moran, P.C.

Date May 30, 2023
Comment Letter Number: 13 (PDF) Author Company/Organization

Ernst & Young LLP

Date May 30, 2023
Comment Letter Number: 14 (PDF) Author Company/Organization

ICAEW

Date May 30, 2023
Comment Letter Number: 15 (PDF) Author J. Ramsey Womack III, CPA Chair, Professional Standards Committee Company/Organization

Texas Society of Certified Public Accountants

Date May 26, 2023
Comment Letter Number: 16 (PDF) Author Company/Organization

KPMG LLP

Date May 30, 2023
Comment Letter Number: 17 (PDF) Author Rick C. Warne, PhD, CPA, CFE, Professor, University of San Diego; Robert M. Cornell, PhD, CMA, Professor Associate, University of Nevada, Las Vegas Date May 29, 2023
Comment Letter Number: 18 (PDF) Author Company/Organization

Mazars USA LLP

Date May 30, 2023
Comment Letter Number: 19 (PDF) Author Company/Organization

BDO USA, LLP

Date May 30, 2023
Comment Letter Number: 20 (PDF) Author Company/Organization

Crowe LLP

Date May 30, 2023
Comment Letter Number: 21 (PDF) Author Company/Organization

Johnson Global Accountancy

Date May 30, 2023
Comment Letter Number: 22 (PDF) Author Company/Organization

Deloitte & Touche LLP

Date May 30, 2023
Comment Letter Number: 23 (PDF) Author Company/Organization

AuditClub

Date May 30, 2023
Comment Letter Number: 24 (PDF) Author Tom Quaadman, Executive Vice President Company/Organization

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

Date Jun. 5, 2023
Comment Letter Number: 25 (PDF) Author Stephen Zeff, Keith Anderson Professor of Accounting, Rice University Date Jun. 6, 2023
Comment Letter Number: 26 (PDF) Author Company/Organization

Public Citizen; Americans for Financial Reform Education Fund

Date Jun. 26, 2023
Comment Letter Number: 27 (PDF) Author Alan J. Wilson, Chair, Law and Accounting Committee Company/Organization

American Bar Association, Business Law Section

Date Jun. 29, 2023
Comment Letter Number: 28 (PDF) Author Sandra J. Peters, CPA, CFA, Senior Head, Global Financial Reporting Policy Advocacy; Matthew P. Winters, CPA, CFA, Senior Director, Global Financial Reporting Policy Advocacy Company/Organization

CFA Institute

Date Jul. 20, 2023