Careers
SubscribeComment Letters (Proposed Rule)
Comment Letters (Staff Consultation Paper)
| No. | Author | Company/Organization | Date |
|---|---|---|---|
| Comment Letter Number: 1 (PDF) | Author Jeff Mahoney, General Counsel |
Company/Organization
Council of Institutional Investors |
Date Oct. 2, 2014 |
| Comment Letter Number: 2 (PDF) | Author Alfred M. King |
Company/Organization
King Valuation Services, LLP |
Date Oct. 8, 2014 |
| Comment Letter Number: 3 (PDF) | Author Dr. Steven Glover, Professor; Dr. Mark Taylor, Professor; Dr. Yi-Jing Wu, Associate Professor; Brant Christensen, Doctoral candidate |
Company/Organization
Brigham Young University, Case Western Reserve University, Texas A&M University |
Date Oct. 29, 2014 |
| Comment Letter Number: 4 (PDF) | Author Andre Kilesse, President; Olivier Boutellis-Taft, Chief Executive |
Company/Organization
Federation of European Accountants |
Date Oct. 30, 2014 |
| Comment Letter Number: 5 (PDF) | Author George L. Yungmann, Senior Vice President, Financial Standards; Christopher T. Drula, Vice President, Financial Standards |
Company/Organization
National Association of Real Estate Investment Trusts |
Date Oct. 31, 2014 |
| Comment Letter Number: 6 (PDF) | Author Leonard Reback, MAAA, FSA, Chairperson, Financial Reporting Committee Risk Management and Financial Reporting Council |
Company/Organization
American Academy of Actuaries |
Date Oct. 31, 2014 |
| Comment Letter Number: 7 (PDF) | Author Dr. G. K. Chinoy FCA CPA | Date Nov. 1, 2014 | |
| Comment Letter Number: 8 (PDF) | Author James L. Fuehrmeyer, Jr., MBA, CPA, Associate Teaching Professor |
Company/Organization
University of Notre Dame |
Date Nov. 1, 2014 |
| Comment Letter Number: 9 (PDF) | Author |
Company/Organization
The Financial Instruments Reporting and Convergence Alliance |
Date Nov. 3, 2014 |
| Comment Letter Number: 10 (PDF) | Author Mikhail Pevzner, University of Baltimore; John Abernathy, Kennesaw State University; Karl Hackenbrack, Vanderbilt University; Jennifer Joe, University of Delaware; Yi-Jing Wu, Case Western Reserve University |
Company/Organization
Auditing Standards Committee of the Auditing Section of the American Accounting Association |
Date Nov. 3, 2014 |
| Comment Letter Number: 11 (PDF) | Author Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Technical Manager, International Affairs |
Company/Organization
Institut der Wirtschaftsprüfer |
Date Nov. 3, 2014 |
| Comment Letter Number: 12 (PDF) | Author Amy B.R. Lancellotta, IDC Managing Director; Gregory M. Smith, ICI Senior Director - Fund Accounting |
Company/Organization
Investment Company Institute |
Date Nov. 3, 2014 |
| Comment Letter Number: 13 (PDF) | Author Jennifer Paquette, Chief Investment Officer |
Company/Organization
Colorado PERA |
Date Nov. 3, 2014 |
| Comment Letter Number: 14 (PDF) | Author |
Company/Organization
Crowe Horwath LLP |
Date Nov. 3, 2014 |
| Comment Letter Number: 15 (PDF) | Author |
Company/Organization
The Institute of Chartered Accountants in England and Wales |
Date Nov. 3, 2014 |
| Comment Letter Number: 16 (PDF) | Author Gilbert F. Viets | Date Nov. 3, 2014 | |
| Comment Letter Number: 17 (PDF) | Author Bobby Franklin, President and CEO |
Company/Organization
National Venture Capital Association |
Date Nov. 3, 2014 |
| Comment Letter Number: 18 (PDF) | Author Peter M. Carlson, Executive Vice President and Chief Accounting Officer |
Company/Organization
MetLife, Inc. |
Date Nov. 3, 2014 |
| Comment Letter Number: 19 (PDF) | Author |
Company/Organization
Ernst & Young LLP |
Date Nov. 3, 2014 |
| Comment Letter Number: 20 (PDF) | Author |
Company/Organization
McGladrey LLP |
Date Nov. 3, 2014 |
| Comment Letter Number: 21 (PDF) | Author |
Company/Organization
BBD, LLP |
Date Nov. 3, 2014 |
| Comment Letter Number: 22 (PDF) | Author David L. Larsen, Managing Director |
Company/Organization
Duff & Phelps |
Date Nov. 3, 2014 |
| Comment Letter Number: 23 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company/Organization
Center for Audit Quality |
Date Nov. 3, 2014 |
| Comment Letter Number: 24 (PDF) | Author |
Company/Organization
KPMG LLP |
Date Nov. 3, 2014 |
| Comment Letter Number: 25 (PDF) | Author |
Company/Organization
Grant Thornton LLP |
Date Nov. 3, 2014 |
| Comment Letter Number: 26 (PDF) | Author |
Company/Organization
PricewaterhouseCoopers LLP |
Date Nov. 3, 2014 |
| Comment Letter Number: 27 (PDF) | Author |
Company/Organization
BDO USA, LLP |
Date Nov. 3, 2014 |
| Comment Letter Number: 28 (PDF) | Author |
Company/Organization
Deloitte & Touche LLP |
Date Nov. 3, 2014 |
| Comment Letter Number: 29 (PDF) | Author Andrew Hausman, President, Interactive Data Pricing and Reference Data |
Company/Organization
Interactive Data Corporation |
Date Nov. 3, 2014 |
| Comment Letter Number: 30 (PDF) | Author Brandon Rees, Deputy Director, Office of Investment |
Company/Organization
American Federation of Labor and Congress of Industrial Organizations (AFL-CIO) |
Date Nov. 3, 2014 |
| Comment Letter Number: 31 (PDF) | Author Ken P. Wilson, MAI, SRA |
Company/Organization
Appraisal Institute |
Date Nov. 3, 2014 |
| Comment Letter Number: 32 (PDF) | Author |
Company/Organization
WeiserMazars LLP |
Date Nov. 3, 2014 |
| Comment Letter Number: 33 (PDF) | Author Michel Demare, Chair; Christian Stiefel, Director |
Company/Organization
SwissHoldings |
Date Nov. 3, 2014 |
| Comment Letter Number: 34 (PDF) | Author Pw Carey | Date Nov. 3, 2014 | |
| Comment Letter Number: 35 (PDF) | Author Steven E. Buller, Independent Trustee/Director | Date Oct. 24, 2014 | |
| Comment Letter Number: 36 (PDF) | Author |
Company/Organization
Harvest Investments, LTD |
Date Nov. 3, 2014 |
| Comment Letter Number: 37 (PDF) | Author Michael L. Gullette, Vice President of Accounting and Financial Management |
Company/Organization
American Bankers Association |
Date Nov. 10, 2014 |
| Comment Letter Number: 38 (PDF) | Author Nicholas J. Satriano, Chief Accountant and Senior Associate Director of the Office of Risk Analysis |
Company/Organization
Federal Housing Finance Agency |
Date Nov. 3, 2014 |
| Comment Letter Number: 39 (PDF) | Author Prof. Arnold Schilder, Chairman |
Company/Organization
International Auditing and Assurance Standards Board |
Date Nov. 21, 2014 |
| Comment Letter Number: 40 (PDF) | Author Nancy J. Schroeder, CPA, Chair, Financial Reporting Committee |
Company/Organization
Institute of Management Accountants |
Date Feb. 25, 2015 |
| Comment Letter Number: 41 (PDF) | Author Elisabeth Allison, Chair; Ronald P. Badie, Chairman; Joseph C. Berenato, Chairman; Vanessa C. L. Chang, Chair; William D. Jones, Chairman; James C. Miller, III, Chairman; and Laurel B. Mitchell, Chair |
Company/Organization
American Funds |
Date Sep. 22, 2015 |
| Comment Letter Number: 42 (PDF) | Author Bobby Franklin, President and CEO |
Company/Organization
National Venture Capital Association |
Date Oct. 29, 2015 |
| Comment Letter Number: 43 (PDF) | Author Cynthia M. Fornelli, Executive Director |
Company/Organization
Center for Audit Quality |
Date Dec. 1, 2015 |
American Bankers Association
Institute of Management Accountants
National Venture Capital Association
Accountancy Europe
Texas Society of Certified Public Accountants
Baker Tilly Virchow Krause, LLP
Brigham Young University; University of Missouri
Deloitte & Touche LLP
Institut der Wirtschaftsprüfer
Illinois CPA Society
National Association of Real Estate Investment Trusts
National Association of State Boards of Accountancy
U.S. Government Accountability Office
Grant Thornton LLP
BDO USA, LLP
Center for Audit Quality
Investment Company Institute
RSM US LLP
The Institute of Chartered Accountants in England and Wales
ICE Data Services
California Society of Certified Public Accountants
Financial Executives International
PricewaterhouseCoopers LLP
U. S. Chamber of Commerce, Center for Capital Markets Competitiveness
KPMG LLP
Crowe Horwath LLP
Ernst & Young LLP
Harvest Investments, Ltd.
Duff & Phelps, LLC
Environmental Risk Communications, Inc.
Council of Institutional Investors
Oak Advising & Consulting, Inc.
California State Teachers' Retirement System
Mazars USA LLP
Colorado PERA
Federal Deposit Insurance Corporation; Board of Governors of the Federal Reserve System; Office of the Comptroller of the Currency
Center for Audit Quality