Comment Letters for Docket 049

Docket Status:: Approved by SEC
SEC Action:: Release No. 34-100773 (Aug. 20, 2024)

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