Comment Letters for Docket 055

Comment Letters (Proposed Rule)

Comment Letters
No. Author Company/Organization Date
Comment Letter Number: 1 (PDF) Author Gus Reasoner, CPA Date Apr. 10, 2024
Comment Letter Number: 2 (PDF) Author Dennis McGowan, CPA, Vice President, Professional Practice Company/Organization

Center for Audit Quality

Date May 22, 2024
Comment Letter Number: 3 (PDF) Author Jeffrey Johanns, CPA, Chair, Professional Standards Committee Company/Organization

Texas Society of Certified Public Accountants

Date May 28, 2024
Comment Letter Number: 4 (PDF) Author Allison M. Henry, CPA, Vice President, Professional & Technical Standards Company/Organization

Pennsylvania Institute of Certified Public Accountants

Date May 28, 2024
Comment Letter Number: 5 (PDF) Author Members of the IAG Date May 29, 2024
Comment Letter Number: 6 (PDF) Author Jeffrey P. Mahoney, General Counsel Company/Organization

Council of Institutional Investors

Date May 30, 2024
Comment Letter Number: 7 (PDF) Author John D. Keyser, PhD, CPA, Assistant Professor, Department of Accountancy, Weatherhead School of Management, Case Western Reserve University Date May 31, 2024
Comment Letter Number: 8 (PDF) Author Company/Organization

Auditing Standards Committee, Auditing Section - American Accounting Association

Date Jun. 4, 2024
Comment Letter Number: 9 (PDF) Author Richard H Murray Company/Organization

Liability Dynamics Consulting, LLC

Date Jun. 4, 2024
Comment Letter Number: 10 (PDF) Author Torsten Moser, Executive Director; Gillian Waldbauer, Head of International Affairs Company/Organization

Institut der Wirtschaftsprüfer

Date Jun. 5, 2024
Comment Letter Number: 11 (PDF) Author Company/Organization

KPMG LLP

Date Jun. 6, 2024
Comment Letter Number: 12 (PDF) Author Mary Beth West Date Jun. 6, 2024
Comment Letter Number: 13 (PDF) Author Company/Organization

Forvis Mazars Group

Date Jun. 7, 2024
Comment Letter Number: 14 (PDF) Author Company/Organization

Forvis Mazars, LLP

Date Jun. 7, 2024
Comment Letter Number: 15 (PDF) Author Company/Organization

Grant Thornton LLP

Date Jun. 7, 2024
Comment Letter Number: 16 (PDF) Author Joseph Brady, Executive Director Date Jun. 7, 2024
Comment Letter Number: 17 (PDF) Author Amber Sarb, CPA, Chair; Jon Roberts, CPA, Vice Chair, Audit and Assurance Services Committee Date Jun. 7, 2024
Comment Letter Number: 18 (PDF) Author Company/Organization

Baker Tilly US, LLP

Date Jun. 7, 2024
Comment Letter Number: 19 (PDF) Author Company/Organization

Plante & Moran, PLLC

Date Jun. 7, 2024
Comment Letter Number: 20 (PDF) Author Annette Schumacher, CPA, Senior Director, Professional Practice Date Jun. 7, 2024
Comment Letter Number: 21 (PDF) Author Company/Organization

Ernst & Young LLP

Date Jun. 7, 2024
Comment Letter Number: 22 (PDF) Author Company/Organization

BDO USA, P.C.

Date Jun. 7, 2024
Comment Letter Number: 23 (PDF) Author Tom Quaadman, Executive Vice President Date Jun. 7, 2024
Comment Letter Number: 24 (PDF) Author Company/Organization

Moss Adams LLP

Date Jun. 7, 2024
Comment Letter Number: 25 (PDF) Author Company/Organization

PricewaterhouseCoopers LLP

Date Jun. 7, 2024
Comment Letter Number: 26 (PDF) Author Allison M. Henry, CPA, Vice President, Professional & Technical Standards Date Jun. 7, 2024
Comment Letter Number: 27 (PDF) Author Company/Organization

Crowe LLP

Date Jun. 7, 2024
Comment Letter Number: 28 (PDF) Author Company/Organization

Deloitte & Touche LLP

Date Jun. 7, 2024
Comment Letter Number: 29 (PDF) Author Company/Organization

Johnson Global Advisory

Date Jun. 7, 2024
Comment Letter Number: 30 (PDF) Author Robert A. Conway, CPA Date Jun. 7, 2024
Comment Letter Number: 31 (PDF) Author Company/Organization

Marcum LLP

Date Jun. 12, 2024
Comment Letter Number: 32 (PDF) Author Company/Organization

RSM US LLP

Date Jun. 14, 2024
Comment Letter Number: 33 (PDF) Author Jonathan Day, Chief Executive Company/Organization

Tapestry Networks, Inc.

Date Jun. 14, 2024
Comment Letter Number: 34 (PDF) Author Susan S. Coffey, CPA, CGMA Chief Executive Officer – Public Accounting Company/Organization

American Institute of Certified Public Accountants

Date Jun. 18, 2024
Comment Letter Number: 35 (PDF) Author Company/Organization

Center for Audit Quality - Smaller Firm Task Force

Date Jun. 20, 2024
Comment Letter Number: 36 (PDF) Author Vanessa Teitelbaum, CPA, Senior Director, Professional Practice Company/Organization

Center for Audit Quality

Date Aug. 1, 2024