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.	Title	Status
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(PDF)	Comment Period Closed

Comment Letters

No.	Author	Company	Date
1(PDF)	Eric Hirth		Apr. 19, 2020
2(PDF)	Brian 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 Professor	University of Wisconsin – Milwaukee; East Carolina University; University of Texas at San Antonio; and Murray State University	May 11, 2020
3(PDF)	Amy C. McGarrity, Chief Investment Officer	Colorado Public Employees' Retirement Association	May 28, 2020
4(PDF)	Nancy J. Schroeder, CPA, Chair, Financial Reporting Committee	Institute of Management Accountants	Jun. 10, 2020
5(PDF)	Jeffrey P. Mahoney, General Counsel	Council of Institutional Investors	Jun. 11, 2020
6(PDF)		Deloitte & Touche LLP	Jun. 12, 2020
7(PDF)		RSM US LLP	Jun. 12, 2020
8(PDF)		Grant Thornton LLP	Jun. 15, 2020
9(PDF)		Crowe LLP	June 15, 2020
10 (PDF)		BDO USA, LLP	Jun. 15, 2020
11(PDF)	Catherine Ide, Vice President, Professional Practice	Center for Audit Quality	Jun. 15, 2020
12(PDF)	Valbona Sulcaj; Monika Causholli	Von Allmen School of Accountancy, Gatton College of Business & Economics, University of Kentucky	Jun. 15, 2020
13(PDF)	Prat Bhatt, Chairman, Committee on Corporate Reporting	Financial Executives International	Jun. 15, 2020
14(PDF)		PricewaterhouseCoopers LLP	Jun. 15, 2020
15(PDF)	Robert N. Waxman, CPA		Jun. 15, 2020
16(PDF)		ICAEW	June 15, 2020
17(PDF)		KPMG LLP	Jun. 15, 2020
18(PDF)	Khrystyna 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 Business	Jun. 15, 2020
19(PDF)		Mazars USA LLP	Jun. 15, 2020
20(PDF)		Ernst & Young LLP	Jun. 15, 2020
21(PDF)	Da Wu; Zabihollah Rezaee	Clark University; University of Memphis	Jun. 15, 2020
22(PDF)	Tom Quaadman, Executive Vice President	U.S. Chamber of Commerce, Center for Capital Markets Competitiveness	Jun. 18, 2020
23(PDF)	Melinda Litherland		Jun. 6, 2020