Careers
SubscribeComment Letters (Proposed Rule)
Comment Letters (Concept Release)
| No. | Author | Company/Organization | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author Thomas Heaton Spitters, CPA | Date Jan. 3, 2020 | |
| Comment Letter Number: 2 (PDF) | Author Dorsey L. Baskin, Jr., CPA | Date Jan. 8, 2020 | |
| Comment Letter Number: 3 (PDF) | Author Robert A. Conway, CPA | Date Jan. 15, 2020 | |
| Comment Letter Number: 4 (PDF) | Author Robert A. Conway, CPA | Date Jan. 24, 2020 | |
| Comment Letter Number: 5 (PDF) | Author Nancy J. Schroeder, CPA, Chair, Financial Reporting Committee |
Company/Organization
Institute of Management Accountants |
Date Feb. 26, 2020 |
| Comment Letter Number: 6 (PDF) | Author Scott Cosentine, CPA, Chair, Audit and Assurance Services Committee; Genevra D. Knight, CPA, Vice Chair, Audit and Assurance Services Committee |
Company/Organization
Illinois CPA Society |
Date Mar. 9, 2020 |
| Comment Letter Number: 7 (PDF) | Author Laurie J. Tish, CPA, Chair; Ken L. Bishop, President and CEO |
Company/Organization
National Association of State Boards of Accountancy |
Date Mar. 11, 2020 |
| Comment Letter Number: 8 (PDF) | Author Douglas R. Carmichael, Ph.D., CPA, Eli and Claire Mason Professor; Thomas J. Ray, CPA, Distinguished Lecturer |
Company/Organization
Baruch College, CUNY |
Date Mar. 13, 2020 |
| Comment Letter Number: 9 (PDF) | Author |
Company/Organization
RSM US LLP |
Date Mar. 13, 2020 |
| Comment Letter Number: 10 (PDF) | Author Catherine Ide, CPA, Senior Managing Director of Professional Practice and Member Services |
Company/Organization
Center for Audit Quality |
Date Mar. 16, 2020 |
| Comment Letter Number: 11 (PDF) | Author |
Company/Organization
Baker Tilly Virchow Krause, LLP |
Date Mar. 16, 2020 |
| Comment Letter Number: 12 (PDF) | Author |
Company/Organization
ICAEW |
Date Mar. 16, 2020 |
| Comment Letter Number: 13 (PDF) | Author Florin Toma, President; Olivier Boutellis-Taft, Chief Executive |
Company/Organization
Accountancy Europe |
Date Mar. 16, 2020 |
| Comment Letter Number: 14 (PDF) | Author Barbara Roper, Director of Investor Protection |
Company/Organization
Consumer Federation of America |
Date Mar. 16, 2020 |
| Comment Letter Number: 15 (PDF) | Author Melanie Sack, Executive Director; Gillian Waldbauer, Head of International Affairs |
Company/Organization
Institut der Wirtschaftsprufer (IDW) |
Date Mar. 16, 2020 |
| Comment Letter Number: 16 (PDF) | Author Kerrie Waring, Chief Executive Officer |
Company/Organization
International Corporate Governance Network |
Date Mar. 16, 2020 |
| Comment Letter Number: 17 (PDF) | Author |
Company/Organization
Grant Thornton LLP |
Date Mar. 16, 2020 |
| Comment Letter Number: 18 (PDF) | Author |
Company/Organization
BDO USA, LLP |
Date Mar. 16, 2020 |
| Comment Letter Number: 19 (PDF) | Author Prat Bhatt, Chairman, Committee on Corporate Reporting |
Company/Organization
Financial Executives International |
Date Mar. 16, 2020 |
| Comment Letter Number: 20 (PDF) | Author |
Company/Organization
KPMG LLP |
Date Mar. 16, 2020 |
| Comment Letter Number: 21 (PDF) | Author |
Company/Organization
Ernst & Young LLP |
Date Mar. 16, 2020 |
| Comment Letter Number: 22 (PDF) | Author James R. Dalkin, Director, Financial Management and Assurance |
Company/Organization
United States Government Accountability Office (GAO) |
Date Mar. 16, 2020 |
| Comment Letter Number: 23 (PDF) | Author |
Company/Organization
Moss Adams LLP |
Date Mar. 16, 2020 |
| Comment Letter Number: 24 (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 Mar. 16, 2020 |
| Comment Letter Number: 25 (PDF) | Author |
Company/Organization
Crowe LLP |
Date Mar. 16, 2020 |
| Comment Letter Number: 26 (PDF) | Author Erik Rust, Director |
Company/Organization
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness |
Date Mar. 16, 2020 |
| Comment Letter Number: 27 (PDF) | Author Jean-Luc Barlet, Chief Compliance Officer |
Company/Organization
MAZARS |
Date Mar. 16, 2020 |
| Comment Letter Number: 28 (PDF) | Author Auditing Standards Committee, Auditing Section |
Company/Organization
American Accounting Association |
Date Mar. 16, 2020 |
| Comment Letter Number: 29 (PDF) | Author |
Company/Organization
Mazars USA LLP |
Date Mar. 16, 2020 |
| Comment Letter Number: 30 (PDF) | Author |
Company/Organization
PricewaterhouseCoopers LLP |
Date Mar. 16, 2020 |
| Comment Letter Number: 31 (PDF) | Author |
Company/Organization
Deloitte & Touche LLP |
Date Mar. 16, 2020 |
| Comment Letter Number: 32 (PDF) | Author Auditing Standards Committee |
Company/Organization
New York State Society of Certified Public Accountants |
Date Mar. 17, 2020 |
| Comment Letter Number: 33 (PDF) | Author |
Company/Organization
Colorado Public Employees' Retirement Association |
Date Mar. 18, 2020 |
| Comment Letter Number: 34 (PDF) | Author Marcie Frost, Chief Executive Officer |
Company/Organization
California Public Employees' Retirement System (CalPERS) |
Date Mar. 18, 2020 |
| Comment Letter Number: 35 (PDF) | Author Jeffrey P. Mahoney, General Counsel |
Company/Organization
Council of Institutional Investors |
Date Mar. 19, 2020 |
| Comment Letter Number: 36 (PDF) | Author Sandra J. Peters, CPA, CFA, Senior Head, Global Financial Reporting Policy |
Company/Organization
CFA Institute |
Date May 11, 2020 |
Institute of Management Accountants
Council of Institutional Investors
Case Western Reserve University, Weatherhead School of Management
PCAOB Office of Economic and Risk Analysis
Morgan State University, Graves School of Business and Management
Public Citizen
Accountancy Europe
Texas Society of Certified Public Accountants
Auditing Standards Committee, Auditing Section - American Accounting Association
Deloitte & Touche LLP
BDO USA, LLP
University of Illinois at Urbana-Champaign; and The University of Mississippi
Plante & Moran, PLLC; Plante Moran, P.C.
Center for Audit Quality
Institut der Wirtschaftsprüfer
FORVIS, LLP
Baker Tilly US, LLP
Moss Adams LLP
National Association of State Boards of Accountancy
Grant Thornton LLP
ICAEW
Ceres Accelerator for Sustainable Capital Markets
PricewaterhouseCoopers LLP
Consumer Federation of America
RSM US LLP
Ernst & Young LLP
AARP; American Federation of State, County and Municipal Employees (AFSCME); Americans for Financial Reform Education Fund; Better Markets; Consumer Federation of America; Public Citizen; 20/20 Vision
American Federation of Labor and Congress of Industrial Organizations (AFL-CIO)
Crowe LLP
KPMG LLP
Mazars USA LLP
Eide Bailly LLP
Auvana Accountancy Corporation
Johnson Global Accountancy
MNP LLP
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness
California State Teachers' Retirement System
CohnReznick LLP
American Bar Association, Business Law Section