Comment Letters for Docket 051

Comment Letters (Proposed Rule)

Comments have been received from individuals and entities using the following Letter Type A: 5,987

Comment Letters
No. Author Company/Organization Date
Comment Letter Number: 1 (PDF) Author John D. Keyser, PhD, CPA, Assistant Professor, Department of Accountancy, Weatherhead School of Management, Case Western Reserve University Date Jun. 7, 2023
Comment Letter Number: 2 (PDF) Author Michael T. Remus, CPA Date Jun. 30, 2023
Comment Letter Number: 3 (PDF) Author Ben Vroman Date Jul. 19, 2023
Comment Letter Number: 4 (PDF) Author Jennifer McWain, PT, MHS, CHC, Compliance Officer & Clinical Excellence Specialist Date Jul. 21, 2023
Comment Letter Number: 5 (PDF) Author Karl C. Nieschburg, Compliance Officer Date Jul. 21, 2023
Comment Letter Number: 6 (PDF) Author Tom Birmingham Date Jul. 21, 2023
Comment Letter Number: 7 (PDF) Author Frank Riccardi Date Jul. 22, 2023
Comment Letter Number: 8 (PDF) Author Susan Wong, Vice President, Compliance Program, Compliance & Integrity Date Jul. 22, 2023
Comment Letter Number: 9 (PDF) Author Spencer Hargett, MHA, CHC, CPCO, Compliance Officer Date Jul. 24, 2023
Comment Letter Number: 10 (PDF) Author Jeffrey L. Johanns, CPA, Chair, Professional Standards Committee Company/Organization

Texas Society of Certified Public Accountants

Date Jul. 17, 2023
Comment Letter Number: 11 (PDF) Author John Prendergast Date Jul. 24, 2023
Comment Letter Number: 12 (PDF) Author Rory Kaneshiro Date Jul. 24, 2023
Comment Letter Number: 13 (PDF) Author Misty Booker, Client Strategy and Compliance Coordinator Date Jul. 25, 2023
Comment Letter Number: 14 (PDF) Author Cecelia Havens, MBA, CHC, Project and Compliance Director Date Jul. 25, 2023
Comment Letter Number: 15 (PDF) Author Members of the Audit Committee Council Date Jul. 25, 2023
Comment Letter Number: 16 (PDF) Author Lawrence M. Alleva, CPA (inactive) Date Jul. 27, 2023
Comment Letter Number: 17 (PDF) Author Olivier Boutellis-Taft, Chief Executive Company/Organization

Accountancy Europe

Date Jul. 28, 2023
Comment Letter Number: 18 (PDF) Author Wendy Mangin, MS, RHIA, CHC, Director of Corporate Compliance Date Jul. 31, 2023
Comment Letter Number: 19 (PDF) Author Ronald C. Edmonds, Controller and Vice President of Controllers and Tax Company/Organization

Dow Inc.

Date Aug. 1, 2023
Comment Letter Number: 20 (PDF) Author Gerard M. Zack, Chief Executive Officer Company/Organization

Society of Corporate Compliance and Ethics; Health Care Compliance Association

Date Aug. 1, 2023
Comment Letter Number: 21 (PDF) Author Company/Organization

Auditing Standards Committee, Auditing Section - American Accounting Association

Date Aug. 2, 2023
Comment Letter Number: 22 (PDF) Author Tom Quaadman, Executive Vice President Company/Organization

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

Date Aug. 2, 2023
Comment Letter Number: 23 (PDF) Author Joseph E. Murphy, JD, CCEP; Rebecca Walker; Jeffrey Kaplan; Adam Balfour Date Aug. 3, 2023
Comment Letter Number: 24 (PDF) Author Jon Lukomnik Date Aug. 3, 2023
Comment Letter Number: 25 (PDF) Author Duane Farrington Date Aug. 3, 2023
Comment Letter Number: 26 (PDF) Author Vanessa C.L. Chang Date Aug. 3, 2023
Comment Letter Number: 27 (PDF) Author Jeffrey P. Mahoney, General Counsel Company/Organization

Council of Institutional Investors

Date Aug. 3, 2023
Comment Letter Number: 28 (PDF) Author Thomas P. Maurer Date Aug. 3, 2023
Comment Letter Number: 29 (PDF) Author Company/Organization

Baker Tilly US, LLP

Date Aug. 3, 2023
Comment Letter Number: 30 (PDF) Author Shannon E. Young III, Executive Vice President and Chief Financial Officer Company/Organization

Coterra Energy Inc.

Date Aug. 4, 2023
Comment Letter Number: 31 (PDF) Author Steven M. Rothstein, Managing Director Company/Organization

Ceres Accelerator for Sustainable Capital Markets

Date Aug. 4, 2023
Comment Letter Number: 32 (PDF) Author John L. Thornton, Co-Chair; Hal S. Scott, President; R. Glenn Hubbard, Co-Chair Company/Organization

Committee on Capital Markets Regulation

Date Aug. 4, 2023
Comment Letter Number: 33 (PDF) Author Alan Cobb, President and CEO Company/Organization

Kansas Chamber

Date Aug. 4, 2023
Comment Letter Number: 34 (PDF) Author Rebecca Walck, CPA, Chair, Accounting and Auditing Steering Committee Company/Organization

Pennsylvania Institute of Certified Public Accountants

Date Aug. 4, 2023
Comment Letter Number: 35 (PDF) Author Donna Harman Date Aug. 4, 2023
Comment Letter Number: 36 (PDF) Author Ganesh Moorthy, President & CEO Company/Organization

Microchip Technology Incorporated

Date Aug. 1, 2023
Comment Letter Number: 37 (PDF) Author Matthew W. Chapman, Chair, Audit Committee Company/Organization

Microchip Technology Incorporated

Date Aug. 1, 2023
Comment Letter Number: 38 (PDF) Author Douglas N. Currault II, Senior Vice President and General Counsel Company/Organization

Freeport-McMoRan Inc.

Date Aug. 4, 2023
Comment Letter Number: 39 (PDF) Author Liren Wei, President Company/Organization

New York State Society of Certified Public Accountants

Date Aug. 4, 2023
Comment Letter Number: 40 (PDF) Author Todd M. Butz, Chief Financial Officer Company/Organization

Mayville Engineering Company, Inc.

Date Aug. 4, 2023
Comment Letter Number: 41 (PDF) Author Adam Hunn, Regulatory Compliance Manager Company/Organization

Lumeris Healthcare Outcomes, LLC

Date Aug. 4, 2023
Comment Letter Number: 42 (PDF) Author Michael Taylor, Vice President, Corporate Controller and Chief Accounting Officer Company/Organization

Greif, Inc.

Date Aug. 7, 2023
Comment Letter Number: 43 (PDF) Author Rose M. Robeson, Chair, Audit Committee; T. Lane Wilson, Senior Vice President and General Counsel Company/Organization

The Williams Companies, Inc.

Date Aug. 4, 2023
Comment Letter Number: 44 (PDF) Author Lisa Downing, CHC Date Aug. 4, 2023
Comment Letter Number: 45 (PDF) Author Rob L. White, Vice President, Controller and Chief Accounting Officer Company/Organization

Marathon Oil Corporation

Date Aug. 4, 2023
Comment Letter Number: 46 (PDF) Author Patrick Reeder, VP & Deputy General Counsel; Mike Monahan, Sr. Director, Accounting Policy; David Leifer, VP & Sr. Ass. General Counsel Company/Organization

American Council of Life Insurers

Date Aug. 7, 2023
Comment Letter Number: 47 (PDF) Author Jack Henry Date Aug. 5, 2023
Comment Letter Number: 48 (PDF) Author Thomas H. Spitters, C.P.A. Date Aug. 6, 2023
Comment Letter Number: 49 (PDF) Author Sridhar Ramamoorti, Ph.D., Associate Professor of Accounting Company/Organization

University of Dayton

Date Aug. 6, 2023
Comment Letter Number: 50 (PDF) Author Christopher P. Bogart, Chief Executive Officer Company/Organization

Burford Capital Limited

Date Aug. 7, 2023
Comment Letter Number: 51 (PDF) Author Timothy Bridges, Chair, Accounting Committee Company/Organization

SIFMA

Date Aug. 7, 2023
Comment Letter Number: 52 (PDF) Author Micah Hauptman, Director of Investor Protection Company/Organization

Consumer Federation of America

Date Aug. 7, 2023
Comment Letter Number: 53 (PDF) Author Company/Organization

Plante & Moran, PLLC; Plante Moran, PC

Date Aug. 7, 2023
Comment Letter Number: 54 (PDF) Author Josh Paul, Chair, Financial Reporting Committee Company/Organization

Institute of Management Accountants

Date Aug. 7, 2023
Comment Letter Number: 55 (PDF) Author Mary T. Agoglia Hoeltzel, Senior Vice President Tax and Chief Accounting Officer Company/Organization

The Cigna Group

Date Aug. 7, 2023
Comment Letter Number: 56 (PDF) Author Company/Organization

Deloitte & Touche LLP

Date Aug. 7, 2023
Comment Letter Number: 57 (PDF) Author Mary Andrews Carlisle, Senior Vice President and Chief Financial Officer Company/Organization

Vulcan Materials Company

Date Aug. 7, 2023
Comment Letter Number: 58 (PDF) Author Alice L. Jolla, Chair, Committee on Corporate Reporting Company/Organization

Financial Executives International

Date Aug. 7, 2023
Comment Letter Number: 59 (PDF) Author Chris Herbold, Senior Vice President, Finance & Chief Accounting Officer Company/Organization

Plains All American Pipeline, L.P.; Plains GP Holdings, L.P.

Date Aug. 4, 2023
Comment Letter Number: 60 (PDF) Author David Certner, Legislative Counsel and Legislative Policy Director, Government Affairs Company/Organization

AARP

Date Aug. 7, 2023
Comment Letter Number: 61 (PDF) Author Company/Organization

Tyler Technologies, Inc.

Date Aug. 7, 2023
Comment Letter Number: 62 (PDF) Author Amy Johnson, Corporate Vice President and Controller Company/Organization

RTX Corporation

Date Aug. 7, 2023
Comment Letter Number: 63 (PDF) Author Brandon J. Rees, Deputy Director, Corporations and Capital Markets Company/Organization

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

Date Aug. 7, 2023
Comment Letter Number: 64 (PDF) Author Company/Organization

Grant Thornton LLP

Date Aug. 7, 2023
Comment Letter Number: 65 (PDF) Author Victor Jarosiewicz, PhD, ASA, CFA, CAIA Date Aug. 4, 2023
Comment Letter Number: 66 (PDF) Author Craig L. Weinstock, Senior Vice President and General Counsel Company/Organization

NOV Inc.

Date Aug. 7, 2023
Comment Letter Number: 67 (PDF) Author Michael Ploskonka, CPA, Chair; Amber Sarb, CPA, Vice Chair, Audit and Assurance Services Committee Company/Organization

Illinois CPA Society

Date Aug. 7, 2023
Comment Letter Number: 68 (PDF) Author Company/Organization

ICAEW

Date Aug. 7, 2023
Comment Letter Number: 69 (PDF) Author Patrick Darby, Executive Vice President, General Counsel and Secretary Company/Organization

Encompass Health

Date Aug. 7, 2023
Comment Letter Number: 70 (PDF) Author Kent Kresa, Chairman, Audit Committee Company/Organization

NuScale Power Corporation

Date Aug. 7, 2023
Comment Letter Number: 71 (PDF) Author Robert N. Waxman, CPA Date Aug. 7, 2023
Comment Letter Number: 72 (PDF) Author Susanna McDonald, VP and Chief Legal Officer Company/Organization

Association of Corporate Counsel

Date Aug. 7, 2023
Comment Letter Number: 73 (PDF) Author Matthew Vece, Director, Financial & Tax Counsel Company/Organization

American Property Casualty Insurance Association

Date Aug. 7, 2023
Comment Letter Number: 74 (PDF) Author Richard N. Reisig, Chair; Ken L. Bishop, President and CEO Company/Organization

National Association of State Boards of Accountancy (NASBA)

Date Aug. 1, 2023
Comment Letter Number: 75 (PDF) Author Scott Ericksen, Chief Accounting Officer Company/Organization

Illumina, Inc.

Date Aug. 4, 2023
Comment Letter Number: 76 (PDF) Author Company/Organization

PricewaterhouseCoopers LLP

Date Aug. 7, 2023
Comment Letter Number: 77 (PDF) Author Company/Organization

RSM US LLP

Date Aug. 7, 2023
Comment Letter Number: 78 (PDF) Author Marc B. Freedman, CPA Date Aug. 7, 2023
Comment Letter Number: 79 (PDF) Author Richard F. McMahon, Jr., Senior Vice President, Energy Supply & Finance; Terri Oliva, Chief Financial Officer; Rikardo Hull, COO and EVP, Strategy & External Affairs Company/Organization

Edison Electric Institute; American Gas Association; National Association of Water Companies

Date Aug. 7, 2023
Comment Letter Number: 80 (PDF) Author Hope M. Jarkowski, General Counsel Company/Organization

NYSE Group, Inc.

Date Aug. 7, 2023
Comment Letter Number: 81 (PDF) Author Bobby Franklin, President & CEO Company/Organization

National Venture Capital Association

Date Aug. 7, 2023
Comment Letter Number: 82 (PDF) Author Charles Crain, Senior Director, Tax & Domestic Economic Policy Company/Organization

National Association of Manufacturers

Date Aug. 7, 2023
Comment Letter Number: 83 (PDF) Author Ronald W. Penczek, Chief Accounting Officer Company/Organization

Elevance Health, Inc.

Date Aug. 7, 2023
Comment Letter Number: 84 (PDF) Author Company/Organization

BDO USA, P.A.

Date Aug. 7, 2023
Comment Letter Number: 85 (PDF) Author Liam Kelly, Chairman, President and Chief Executive Officer; Thomas E. Powell, Executive Vice President and Chief Financial Officer; Daniel V. Logue, Corporate Vice President, General Counsel and Secretary; John R. Deren, Corporate Vice President Company/Organization

Teleflex Incorporated

Date Aug. 5, 2023
Comment Letter Number: 86 (PDF) Author Company/Organization

Ernst & Young LLP

Date Aug. 7, 2023
Comment Letter Number: 87 (PDF) Author Company/Organization

FORVIS, LLP

Date Aug. 7, 2023
Comment Letter Number: 88 (PDF) Author Robert Buckley, Chief Financial Officer; Peter Chang, Chief Accounting Officer and Corporate Controller Company/Organization

Novanta Inc.

Date Aug. 7, 2023
Comment Letter Number: 89 (PDF) Author Jason J. Nagler, Senior Director, Accounting and Compliance; Lisa Hamman, Associate Managing Director Company/Organization

Investment Company Institute and Independent Directors Council

Date Aug. 7, 2023
Comment Letter Number: 90 (PDF) Author Edward L. Rand, Jr., President and Chief Executive Officer Company/Organization

ProAssurance Corporation

Date Aug. 7, 2023
Comment Letter Number: 91 (PDF) Author Dennis McGowan, CPA, Vice President, Professional Practice Company/Organization

Center for Audit Quality

Date Aug. 7, 2023
Comment Letter Number: 92 (PDF) Author Company/Organization

KPMG LLP

Date Aug. 7, 2023
Comment Letter Number: 93 (PDF) Author Jennifer L. Johnson, Corporate Vice President and Principal Accounting Officer; Guy M. Erwin II, Staff Vice President and Corporate Controller Company/Organization

FedEx Corporation

Date Aug. 7, 2023
Comment Letter Number: 94 (PDF) Author Company/Organization

Center for American Progress

Date Aug. 7, 2023
Comment Letter Number: 95 (PDF) Author Thomas E. Roos, Senior Vice President and Chief Accounting Officer Company/Organization

UnitedHealth Group Incorporated

Date Aug. 7, 2023
Comment Letter Number: 96 (PDF) Author Chris Bradshaw, President and CEO Company/Organization

Bristow Group Inc.

Date Aug. 7, 2023
Comment Letter Number: 97 (PDF) Author Coalition of Business Trades Date Aug. 7, 2023
Comment Letter Number: 98 (PDF) Author Company/Organization

Moss Adams LLP

Date Aug. 7, 2023
Comment Letter Number: 99 (PDF) Author J.T. Arseniadis, Vice President, Chief Accounting Officer; Louis B. Lambert, Senior Vice President and General Counsel Company/Organization

APi Group Corporation

Date Aug. 7, 2023
Comment Letter Number: 100 (PDF) Author Peter Underwood, SVP & General Counsel Company/Organization

Fortive Corporation

Date Aug. 7, 2023
Comment Letter Number: 101 (PDF) Author Company/Organization

Crowe LLP

Date Aug. 7, 2023
Comment Letter Number: 102 (PDF) Author Board Members and Audit Committee Chairs and Members Date Aug. 7, 2023
Comment Letter Number: 103 (PDF) Author Robert K. Temple, General Counsel & Secretary Company/Organization

NuScale Power Corporation

Date Aug. 7, 2023
Comment Letter Number: 104 (PDF) Author Company/Organization

Mazars USA LLP

Date Aug. 7, 2023
Comment Letter Number: 105 (PDF) Author Cornel B. Fuerer, Senior Vice President, General Counsel and Company Secretary Company/Organization

Corteva

Date Aug. 7, 2023
Comment Letter Number: 106 (PDF) Author Company/Organization

Johnson Global Accountancy

Date Aug. 7, 2023
Comment Letter Number: 107 (PDF) Author Ryan H. Siurek, Chief Accounting Officer Company/Organization

Evercommerce Inc.

Date Aug. 7, 2023
Comment Letter Number: 108 (PDF) Author John L. Manley, Audit Committee Chair Company/Organization

World Kinect Corporation

Date Aug. 7, 2023
Comment Letter Number: 109 (PDF) Author D. Keith Bell, Senior Vice President, Accounting Policy Company/Organization

The Travelers Companies, Inc.

Date Aug. 7, 2023
Comment Letter Number: 110 (PDF) Author Company/Organization

Public Citizen; Americans for Financial Reform Education Fund

Date Aug. 7, 2023
Comment Letter Number: 111 (PDF) Author John Rolfe, President & CEO Company/Organization

Wichita Regional Chamber of Commerce

Date Aug. 7, 2023
Comment Letter Number: 112 (PDF) Author Zach Borgerding, CPA, Chair 2023-2024 Accounting & Auditing Advisory Committee Company/Organization

Virginia Society of CPAs

Date Aug. 7, 2023
Comment Letter Number: 113 (PDF) Author Lori E. L. Ziebart, President & CEO Company/Organization

Energy Infrastructure Council

Date Aug. 7, 2023
Comment Letter Number: 114 (PDF) Author John Endean, President Company/Organization

American Business Conference

Date Aug. 8, 2023
Comment Letter Number: 115 (PDF) Author Sue Cole, Chair; Peter R. Gleason, President and CEO Company/Organization

National Association of Corporate Directors

Date Aug. 8, 2023
Comment Letter Number: 116 (PDF) Author Robert A. Conway, CPA Date Aug. 7, 2023
Comment Letter Number: 117 (PDF) Author Company/Organization

CohnReznick LLP

Date Aug. 7, 2023
Comment Letter Number: 118 (PDF) Author Dana Ray, CPA, CA, Partner, Quality, Risk and Compliance Company/Organization

MNP LLP

Date Aug. 7, 2023
Comment Letter Number: 119 (PDF) Author Company/Organization

Primerica, Inc., Audit Committee

Date Aug. 9, 2023
Comment Letter Number: 120 (PDF) Author Edward Trott Date Aug. 10, 2023
Comment Letter Number: 121 (PDF) Author Members of the IAG Date Aug. 10, 2023
Comment Letter Number: 122 (PDF) Author C. Edward (Ted) Allen, Vice President, Policy & Advocacy Company/Organization

Society for Corporate Governance

Date Aug. 10, 2023
Comment Letter Number: 123 (PDF) Author Amy C. McGarrity, CFA, Interim Executive Director / Chief Investment Officer Company/Organization

Colorado Public Employees' Retirement Association

Date Aug. 9, 2023
Comment Letter Number: 124 (PDF) Author Robert L. Clarke, Chairman, Audit Committee Company/Organization

Stewart Information Services Corporation

Date Aug. 8, 2023
Comment Letter Number: 125 (PDF) Author Richard H. Murray Date Aug. 11, 2023
Comment Letter Number: 126 (PDF) Author John A. Zecca, Executive Vice President, Chief Legal, Risk and Regulatory Officer Company/Organization

Nasdaq, Inc.

Date Aug. 11, 2023
Comment Letter Number: 127 (PDF) Author Logan H. Hennessey, Vice President, Associate General Counsel and Corporate Secretary Company/Organization

Newmont Corporation

Date Aug. 11, 2023
Comment Letter Number: 128 (PDF) Author Gaylen R. Hansen Date Aug. 15, 2023
Comment Letter Number: 129 (PDF) Author Kenneth Gear, CEO Company/Organization

Leading Builders of America

Date Aug. 17, 2023
Comment Letter Number: 130 (PDF) Author Meghan Pearce, Federal Policy Director Company/Organization

TechNet

Date Aug. 18, 2023
Comment Letter Number: 131 (PDF) Author George F. Magera, General Counsel Company/Organization

Federated Hermes, Inc.

Date Aug. 21, 2023
Comment Letter Number: 132 (PDF) Author Jonathan Day, Chief Executive; Beverley Bahlmann, Principal Company/Organization

Tapestry Networks

Date Aug. 22, 2023
Comment Letter Number: 133 (PDF) Author Patrick McHenry, Chairman, Committee on Financial Services; Ann Wagner, Chairman, Subcommittee on Capital Markets Company/Organization

United States House of Representatives Committee on Financial Services

Date Aug. 23, 2023
Comment Letter Number: 134 (PDF) Author James C. Schulwolf, Chair, Business Law Section; Alan J. Wilson, Chair, Law and Accounting Committee Company/Organization

American Bar Association, Business Law Section

Date Aug. 23, 2023
Comment Letter Number: 135 (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 Aug. 23, 2023
Comment Letter Number: 136 (PDF) Author Iain Brown, Chief Financial Officer Company/Organization

Alkermes plc

Date Aug. 27, 2023
Comment Letter Number: 137 (PDF) Author Aeisha Mastagni, Portfolio Manager Company/Organization

California State Teachers' Retirement System

Date Aug. 22, 2023
Comment Letter Number: 138 (PDF) Author Company/Organization

Accounting Principles and Auditing Standards Committee, Florida Institute of Certified Public Accountants

Date Sep. 8, 2023
Comment Letter Number: 139 (PDF) Author Nicolas Morgan, Founder and President Company/Organization

Investor Choice Advocates Network

Date Sep. 18, 2023
Comment Letter Number: 140 (PDF) Author Richard Jansson Date Dec. 21, 2023
Comment Letter Number: 141 (PDF) Author Colleen Honigsberg, Professor of Law, Stanford Law School Date Mar. 4, 2024
Comment Letter Number: 142 (PDF) Author Jonathan M. Karpoff, Professor of Finance and Washington Mutual Endowed Chair in Innovation, Foster School of Business, University of Washington Date Mar. 5, 2024
Comment Letter Number: 143 (PDF) Author John C. Coates, John F. Cogan Professor of Law and Economics, Harvard Law School Date Mar. 8, 2024
Comment Letter Number: 144 (PDF) Author Francine McKenna, CPA, Editor, The Dig Date Mar. 10, 2024
Comment Letter Number: 145 (PDF) Author Gerard M. Zack, Chief Executive Officer Company/Organization

Society of Corporate Compliance and Ethics; Health Care Compliance Association

Date Mar. 12, 2024
Comment Letter Number: 146 (PDF) Author Chris F. Meshginpoosh, Managing Director Company/Organization

Kreischer Miller

Date Mar. 13, 2024
Comment Letter Number: 147 (PDF) Author David Certner, Legislative Counsel and Legislative Policy Director, Government Affairs Company/Organization

AARP

Date Mar. 15, 2024
Comment Letter Number: 148 (PDF) Author Richard H Murray, CEO Company/Organization

Liability Dynamics Consulting, LLC

Date Mar. 15, 2024
Comment Letter Number: 149 (PDF) Author Robert A. Conway, CPA Date Mar. 17, 2024
Comment Letter Number: 150 (PDF) Author Sue Cole, Chair; Peter R. Gleason, President and CEO Company/Organization

National Association of Corporate Directors

Date Mar. 18, 2024
Comment Letter Number: 151 (PDF) Author Company/Organization

Auditing Standards Committee, Auditing Section - American Accounting Association

Date Mar. 18, 2024
Comment Letter Number: 152 (PDF) Author Allison M. Henry, CPA, Vice President, Professional & Technical Standards Company/Organization

Pennsylvania Institute of Certified Public Accountants

Date Mar. 18, 2024
Comment Letter Number: 153 (PDF) Author Company/Organization

Deloitte & Touche LLP

Date Mar. 18, 2024
Comment Letter Number: 154 (PDF) Author Company/Organization

FORVIS, LLP

Date Mar. 18, 2024
Comment Letter Number: 155 (PDF) Author Courtney J. Kincaid, CAE, IOM, President & CEO Company/Organization

Indiana CPA Society

Date Mar. 15, 2024
Comment Letter Number: 156 (PDF) Author Company/Organization

Grant Thornton LLP

Date Mar. 18, 2024
Comment Letter Number: 157 (PDF) Author Melinda Litherland Date Mar. 18, 2024
Comment Letter Number: 158 (PDF) Author Jason J. Nagler, Senior Director, Accounting and Compliance; Lisa Hamman, Associate Managing Director Company/Organization

Investment Company Institute and Independent Directors Council

Date Mar. 18, 2024
Comment Letter Number: 159 (PDF) Author Company/Organization

KPMG LLP

Date Mar. 18, 2024
Comment Letter Number: 160 (PDF) Author Zach Borgerding, CPA, Chair 2023-2024 Accounting & Auditing Advisory Committee Company/Organization

Virginia Society of CPAs

Date Mar. 18, 2024
Comment Letter Number: 161 (PDF) Author Company/Organization

RSM US LLP

Date Mar. 18, 2024
Comment Letter Number: 162 (PDF) Author Stephen W. Broadie, Vice President, Financial & Counsel Company/Organization

American Property Casualty Insurance Association

Date Mar. 18, 2024
Comment Letter Number: 163 (PDF) Author Ken Bedingfield, Senior Vice President and Chief Financial Officer Company/Organization

L3Harris

Date Mar. 18, 2024
Comment Letter Number: 164 (PDF) Author Company/Organization

ICAEW

Date Mar. 18, 2024
Comment Letter Number: 165 (PDF) Author Company/Organization

Ernst & Young LLP

Date Mar. 18, 2024
Comment Letter Number: 166 (PDF) Author Dennis McGowan, CPA, Vice President, Professional Practice Company/Organization

Center for Audit Quality

Date Mar. 18, 2024
Comment Letter Number: 167 (PDF) Author Boyd E. Search, CAE, President & CEO Company/Organization

The Georgia Society of CPAs

Date Mar. 18, 2024
Comment Letter Number: 168 (PDF) Author Mike Monahan, Senior Director, Accounting Policy Company/Organization

The American Council of Life Insurers

Date Mar. 18, 2024
Comment Letter Number: 169 (PDF) Author Tom Quaadman, Executive Vice President Company/Organization

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

Date Mar. 15, 2024
Comment Letter Number: 170 (PDF) Author Company/Organization

Baker Tilly US, LLP

Date Mar. 18, 2024
Comment Letter Number: 171 (PDF) Author Eileen Morrell Date Mar. 18, 2024
Comment Letter Number: 172 (PDF) Author Gary L. Krausz, Chair, Accounting Principles and Assurance Services Committee Company/Organization

California Society of Certified Public Accountants

Date Mar. 18, 2024
Comment Letter Number: 173 (PDF) Author Company/Organization

Moss Adams LLP

Date Mar. 18, 2024
Comment Letter Number: 174 (PDF) Author Josh Paul, Chair, Financial Reporting Committee Company/Organization

Institute of Management Accountants

Date Mar. 18, 2024
Comment Letter Number: 175 (PDF) Author Company/Organization

PricewaterhouseCoopers LLP

Date Mar. 18, 2024
Comment Letter Number: 176 (PDF) Author Company/Organization

Public Citizen, et al.

Date Mar. 18, 2024
Comment Letter Number: 177 (PDF) Author D. Keith Bell, Senior Vice President, Accounting Policy Company/Organization

The Travelers Companies, Inc.

Date Mar. 18, 2024
Comment Letter Number: 178 (PDF) Author Cristian E. Munarriz Date Mar. 18, 2024
Comment Letter Number: 179 (PDF) Author Office of PCAOB Board Member Christina Ho Date Mar. 6, 2024
Comment Letter Number: 180 (PDF) Author Office of PCAOB Board Member Christina Ho Date Mar. 12, 2024
Comment Letter Number: 181 (PDF) Author Roy Shapira, Associate Professor of Law at Reichman University; Luigi Zingales, Robert C. McCormack Distinguished Service Professor of Entrepreneurship and Finance, University of Chicago Booth School of Business Date Mar. 21, 2024
Comment Letter Number: 182 (PDF) Author Deanna Noel Date Mar. 25, 2024
Comment Letter Number: 183 (PDF) Author Office of PCAOB Board Member Christina Ho Date Mar. 15, 2024
Comment Letter Number: 184 (PDF) Author Nicole F. Munro, Chair, Business Law Section Date Mar. 28, 2024
Comment Letter Number: 185 (PDF) Author Office of PCAOB Board Member Christina Ho Date Mar. 20, 2024
Comment Letter Number: 186 (PDF) Author Office of PCAOB Board Member Christina Ho Date Mar. 20, 2024
Comment Letter Number: 187 (PDF) Author Richard Jansson Date Apr. 3, 2024
Comment Letter Number: 188 (PDF) Author John A. Zecca, Executive Vice President, Chief Legal, Risk and Regulatory Officer Company/Organization

Nasdaq, Inc.

Date Apr. 9, 2024
Comment Letter Number: 189 (PDF) Author Kevin Sullivan, CPA/ABV, ASA Company/Organization

Sullivan, Ltd

Date Apr. 9, 2024
Comment Letter Number: 190 (PDF) Author PCAOB Division of Registration and Inspections Date Oct. 9, 2024