Comment Letters (Proposed Rule)

No. Author Company/Organization Date
1 Cooper Dayton, CPA, CISA (Comment Withdrawn) Sep. 20, 2023
2 Thomas H. Spitters, C.P.A. Oct. 1, 2023
3 Jeffrey P. Mahoney, General Counsel

Council of Institutional Investors

 Oct. 26, 2023
4 Members of the IAG Oct. 26, 2023
5 Richard N. Reisig, CPA, Chair; Ken L. Bishop, President and CEO

National Association of State Boards of Accountancy

 Oct. 24, 2023
6

PricewaterhouseCoopers LLP

 Nov. 2, 2023
7 Michael Ploskonka, CPA, Chair; Amber Sarb, CPA, Vice Chair, Audit and Assurance Services Committee

Illinois CPA Society

 Nov. 2, 2023
8 Vanessa Teitelbaum, Senior Director, Professional Practice

Center for Audit Quality

 Nov. 2, 2023
9 Cody Carbone, Vice President, Policy

Chamber of Digital Commerce

 Nov. 2, 2023
10

RSM US LLP

 Nov. 3, 2023
11 Rebecca Walck, CPA, Chair, Accounting & Auditing Steering Committee

Pennsylvania Institute of Certified Public Accountants

 Nov. 2, 2023
12 Nathan Cannon, Associate Professor, Texas State University; Melissa Carlisle, Assistant Professor, Case Western Reserve University; Brant Christensen, Associate Professor, Brigham Young University; et al. Nov. 2, 2023
13

Baker Tilly US, LLP

 Nov. 2, 2023
14 Genevieve Hancock, CPA, Chair; Larry Burke, CPA; Michael Jerman, CPA, Accounting Principles and Auditing Standards Committee

Florida Institute of Certified Public Accountants

 Nov. 3, 2023
15

Ernst & Young LLP

 Nov. 3, 2023
16

Grant Thornton LLP

 Nov. 3, 2023
17

Moss Adams LLP

 Nov. 2, 2023
18

Plante & Moran, PLLC; Plante Moran, PC

 Nov. 3, 2023
19

KPMG LLP

 Nov. 3, 2023
20

Johnson Global Accountancy

 Nov. 3, 2023
21

BDO USA, P.C.

 Nov. 3, 2023
22

Center for American Progress

 Nov. 3, 2023
23

Deloitte & Touche LLP

 Nov. 3, 2023
24

Crowe LLP

 Nov. 3, 2023
25

Mazars USA LLP

 Nov. 3, 2023
26 Tom Quaadman, Executive Vice President

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

 Nov. 7, 2023
27 Stephen W. Hall, Legal Director and Securities Specialist; Brady Williams, Legal Counsel

Better Markets, Inc.

 Nov. 3, 2023
28 Claire McHenry, President

North American Securities Administrators Association, Inc.

 Nov. 13, 2023