Careers
SubscribeComment Letters (Proposed Rule)
Comments have been received from individuals and entities using the following Letter Type A: 2,718
Internet Explorer is no longer supported. Please select a current browser such as Chrome, Edge, or Firefox.
Texas Society of Certified Public Accountants
Accountancy Europe
Dow Inc.
Society of Corporate Compliance and Ethics; Health Care Compliance Association
Auditing Standards Committee, Auditing Section - American Accounting Association
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness
Council of Institutional Investors
Baker Tilly US, LLP
Coterra Energy Inc.
Ceres Accelerator for Sustainable Capital Markets
Committee on Capital Markets Regulation
Kansas Chamber
Pennsylvania Institute of Certified Public Accountants
Microchip Technology Incorporated
Microchip Technology Incorporated
Freeport-McMoRan Inc.
New York State Society of Certified Public Accountants
Mayville Engineering Company, Inc.
Lumeris Healthcare Outcomes, LLC
Greif, Inc.
The Williams Companies, Inc.
Marathon Oil Corporation
American Council of Life Insurers
University of Dayton
Burford Capital Limited
SIFMA
Consumer Federation of America
Plante & Moran, PLLC; Plante Moran, PC
Institute of Management Accountants
The Cigna Group
Deloitte & Touche LLP
Vulcan Materials Company
Financial Executives International
Plains All American Pipeline, L.P.; Plains GP Holdings, L.P.
AARP
Tyler Technologies, Inc.
RTX Corporation
American Federation of Labor and Congress of Industrial Organizations (AFL-CIO)
Grant Thornton LLP
NOV Inc.
Illinois CPA Society
ICAEW
Encompass Health
NuScale Power Corporation
Association of Corporate Counsel
American Property Casualty Insurance Association
National Association of State Boards of Accountancy (NASBA)
Illumina, Inc.
PricewaterhouseCoopers LLP
RSM US LLP
Edison Electric Institute; American Gas Association; National Association of Water Companies
NYSE Group, Inc.
National Venture Capital Association
National Association of Manufacturers
Elevance Health, Inc.
BDO USA, P.A.
Teleflex Incorporated
Ernst & Young LLP
FORVIS, LLP
Novanta Inc.
Investment Company Institute and Independent Directors Council
ProAssurance Corporation
Center for Audit Quality
KPMG LLP
FedEx Corporation
Center for American Progress
UnitedHealth Group Incorporated
Bristow Group Inc.
Moss Adams LLP
APi Group Corporation
Fortive Corporation
Crowe LLP
NuScale Power Corporation
Mazars USA LLP
Corteva
Johnson Global Accountancy
Evercommerce Inc.
World Kinect Corporation
The Travelers Companies, Inc.
Public Citizen; Americans for Financial Reform Education Fund
Wichita Regional Chamber of Commerce
Virginia Society of CPAs
Energy Infrastructure Council
American Business Conference
National Association of Corporate Directors
CohnReznick LLP
MNP LLP
Primerica, Inc., Audit Committee
Society for Corporate Governance
Colorado Public Employees' Retirement Association
Stewart Information Services Corporation
Nasdaq, Inc.
Newmont Corporation
Leading Builders of America
TechNet
Federated Hermes, Inc.
Tapestry Networks
United States House of Representatives Committee on Financial Services
American Bar Association, Business Law Section
CFA Institute
Alkermes plc
California State Teachers' Retirement System
Accounting Principles and Auditing Standards Committee, Florida Institute of Certified Public Accountants
Investor Choice Advocates Network
Society of Corporate Compliance and Ethics; Health Care Compliance Association
Kreischer Miller
AARP
Liability Dynamics Consulting, LLC
National Association of Corporate Directors
Auditing Standards Committee, Auditing Section - American Accounting Association
Pennsylvania Institute of Certified Public Accountants
Deloitte & Touche LLP
FORVIS, LLP
Indiana CPA Society
Grant Thornton LLP
Investment Company Institute and Independent Directors Council
KPMG LLP
Virginia Society of CPAs
RSM US LLP
American Property Casualty Insurance Association
L3Harris
ICAEW
Ernst & Young LLP
Center for Audit Quality
The Georgia Society of CPAs
The American Council of Life Insurers
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness
Baker Tilly US, LLP
California Society of Certified Public Accountants
Moss Adams LLP
Institute of Management Accountants
PricewaterhouseCoopers LLP
Public Citizen, et al.
The Travelers Companies, Inc.
Nasdaq, Inc.
Sullivan, Ltd