Comment Letters for the Interim Analysis of AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion

Request for Comment

No.TitleStatus
2020-01

Request for Comment on the Post-Implementation Review on AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion

Comment Period Closed

Comment Letters

No.  AuthorCompany/OrganizationDate
1 Eric Hirth
 Apr. 19, 2020
2Brian Daugherty, Ph.D., CPA, Associate Professor; Denise Dickins, Ph.D., CPA, CIA, Professor; Marshall K. Pittman, Ph.D., CPA, CMA, Professor; and Wayne A. Tervo, Ph.D., CPA, Associate ProfessorUniversity of Wisconsin – Milwaukee; East Carolina University; University of Texas at San Antonio; and Murray State UniversityMay 11, 2020
3Amy C. McGarrity, Chief Investment OfficerColorado Public Employees' Retirement AssociationMay 28, 2020 
4Nancy J. Schroeder, CPA, Chair, Financial Reporting CommitteeInstitute of Management AccountantsJun. 10, 2020
5Jeffrey P. Mahoney, General Counsel Council of Institutional InvestorsJun. 11, 2020
6 Deloitte & Touche LLPJun. 12, 2020
7 RSM US LLPJun. 12, 2020
8 Grant Thornton LLPJun. 15, 2020 
9  Crowe LLPJune 15, 2020
10  BDO USA, LLP Jun. 15, 2020
11 Catherine Ide, Vice President, Professional PracticeCenter for Audit QualityJun. 15, 2020
12Valbona Sulcaj; Monika CausholliVon Allmen School of Accountancy, Gatton College of Business & Economics, University of KentuckyJun. 15, 2020
13Prat Bhatt, Chairman, Committee on Corporate ReportingFinancial Executives InternationalJun. 15, 2020
14 PricewaterhouseCoopers LLPJun. 15, 2020
15Robert N. Waxman, CPA Jun. 15, 2020
16 ICAEWJune 15, 2020
17 KPMG LLPJun. 15, 2020
18Khrystyna Bochkay, Assistant Professor of Accounting; Roman Chychyla, Assistant Professor of Accounting; Emmanuel De George,Assistant Professor of Accounting; Miguel Minutti-Meza, Department Chair and Associate Professor of Accounting; Joe Schroeder,Associate Professor of Accounting
University of Miami Herbert Business School; Indiana University Kelley School of BusinessJun. 15, 2020
19 Mazars USA LLPJun. 15, 2020
20 Ernst & Young LLPJun. 15, 2020
21Da Wu; Zabihollah RezaeeClark University; University of MemphisJun. 15, 2020
22Tom Quaadman, Executive Vice President U.S. Chamber of Commerce, Center for Capital Markets Competitiveness 

Jun. 18, 2020

23Melinda Litherland Jun. 6, 2020