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Comments on Proposed Rule:
Strengthening the Commission's Requirements Regarding Auditor Independence
[Release No. 33-8154; 34-46934; 35-27610; IC-25838; IA-2088, FR-64, File No. S7-49-02]
- Comments of Ed. McConnell, January 27, 2003 (File name: emcconnell1.txt)
- Comments of Lisa Gunther, January 21, 2003 (File name: lgunther1.htm)
- Additional Comments of Richard L. Trumka, Secretary-Treasurer, American Federation of Labor and Congress of Industrial Organizations, January 21, 2003 (File name: rltrumka2.htm)
- Comments of Eric D. Roiter, Senior Vice President and General Counsel, Fidelity Management & Research Company, January 21, 2003 (File name: edroiter1.htm)
- Additional Comments of Bernard Wolfman, Fessenden Professor of Law, Harvard Law School, January 21, 2003 (File name: bwolfman2.txt)
- Additional Comments of Lynn Turner, January 19, 2003 (File name: lturner1.htm)
- Memorandum from the Office of Commissioner Glassman regarding January 15, 2003 meeting with Pfizer, Inc. dated January 17, 2003 (File name: pfizer011703.htm)
- Comments of RW Thompson, CPA, CGFM, CFE, January 17, 2003 (File name: rwthompson1.htm)
- Comments of A. Pierce Stone, Chairman, Independent Community Bankers of America, January 17, 2003 (File name: apstone1.htm)
- Memorandum from the Office of Commissioner Glassman regarding January 13, 2003 meeting with KPMG dated January 16, 2003 (File name: kpmg011603.htm)
- Comments of Calvin H. Johnson, Andrews & Kurth Centennial Professor of Law,
The University of Texas School of Law, January 16, 2003 (File name: chjohnson1.txt)
- Comments of A.N. Midwest, January 16, 2003 (File name: anmidwest1.txt)
- Memorandum from Alison Spivey regarding January 9, 2003 meeting with Deutsche Bank, DaimlerChrysler and Siemens, dated January 15, 2003 (File name: ddcs010903.htm)
- Comments of Cleary, Gottlieb, Steen & Hamilton, January 15, 2003 (File name: cleary1.htm)
- Comments of David K. Owens, Executive Vice President, Business Operations, Edison Electric Institute, January 14, 2003 (File name: dkowens1.htm)
- Comments of Maureen Schwartz, Executive Director, BKR International, January 14, 2003 (File name: mschwartz1.htm)
- Comments of Lawrence Gray, CPA, Auditing & Accounting Standards Committee Chairman,
New Jersey Society of Certified Public Accountants, January 14, 2003 (File name: lgray1.htm)
- Comments of Stanley Keller, Chair-Committee on Federal Regulation of Securities;
Richard Rowe, Committee on Law & Accounting, American Bar Association, January 14, 2002 (File name: skeller1.htm)
- Comments of J. A. (Drew) Glennie, International President, Tax Executives Institute, January 13, 2003 (File name: jaglennie1.htm)
- Comments of Robert L. Ryan, Senior Vice President and Chief Financial Officer, Medtronic, Inc., January 13, 2003 (File name: rlryan1.htm)
- Comments of Lawrence K. Barlow, President, Caliber Business Solutions, Inc., January 9, 2003 (File name: lkbarlow1.htm)
- Comments of Jeffrey H. Lane, Senior Vice President and General Counsel, MGIC Investment Corporation, January 13, 2003 (File name: jhlane1.htm)
- Comments of Joseph J. Floyd, Huron Consulting Group, LLC, January 13, 2003 (File name: jjfloyd1.htm)
- Comments of Daniel P. DeVasto, President and CEO, Wolf & Company, P.C., January 13, 2003 (File name: dpdevasto1.htm)
- Comments of Robert Hogan, Partner at Stikeman Elliott, January 13, 2003 (File name: rhogan1.htm)
- Comments of Thomas M. Sullivan, Chief Counsel for Advocacy; Michael R. See,
Assistant Chief Counsel for Advocacy, U.S. Small Business Administration, January 13, 2003 (File name: tmsullivan1.htm)
- Comments of Frank H. Brod, Chair, Committee on Corporate Reporting; David H. Sidwell,
Chair, SEC Subcommittee Committee on Corporate Reporting, Financial Executives International, January 14, 2003 (File name: fhbrod1.htm)
- Comments of Michael D. Larrowe, CPA, Managing Partner, Larrowe & Company, CPA's, January 13, 2003 (File name: mdlarrowe1.htm)
- Comments of Jeffrey W. Grossman, Vice President and Controller, NiSource Inc., January 13, 2003 (File name: jwgrossman1.htm)
- Comments of Thomas L. Milan, Director, Transparency International-USA, January 13, 2003 (File name: tlmilan1.htm)
- Comments of Seda Taysi, CEO, Planitax, Inc., January 13, 2003 (File name: staysi1.htm)
- Comments of Hansen, Barnett & Maxwell, January 13, 2003 (File name: hansen1.htm)
- Comments of John H. Dobkin, William H. Foulk, Jr., January 13, 2003 (File name: jhdobkin1.htm)
- Comments of Nikki E. Larrowe, CPA, Larrowe & Company, CPA's, January 13, 2003 (File name: nelarrowe1.htm)
- Comments of Paul M. Pickett, CPA, Audit Partner, Larrowe & Company, CPA's, January 13, 2003 (File name: pmpickett1.htm)
- Comments of George T. Hamilton, Senior Vice President, Aurora Group, Inc., January 13, 2003 (File name: gthamilton1.txt)
- Comments of Heidi Stam, Principal, Securities Regulation, The Vanguard Group, January 13, 2003 (File name: hstam1.htm)
- Comments of Christopher M. Bone, Executive Vice President -- Chief Actuary, Aon Consulting, January 13, 2003 (File name: cmbone1.htm)
- Comments of Bill Garber, Director, Government Affairs, Appraisal Institute, January 13, 2003 (File name: bgarber1.txt)
- Comments of Hal A. Garyn, First Vice President - Director of Audit, Compliance & Security,
Commercial Federal Bank, January 13, 2003 (File name: hagaryn1.htm)
- Comments of Mark A, Welsh, CPA, Member, Trice Geary & Myers LLC, January 13, 2003 (File name: mawelsh1.htm)
- Comments of Michael D. Waters, Balch & Binham LLP, January 13, 2003 (File name: mdwaters1.htm)
- Comments of William Wise, January 13, 2003 (File name: wwise1.txt)
- Comments of Leon J. Level, Vice President and Chief Financial Officer, Computer Sciences Corporation, January 13, 2003 (File name: ljlevel1.htm)
- Comments of R. Jeffrey Galli, CPA, President, Pennsylvania Institute of Certified Public Accountants, January 13, 2003 (File name: rjgalli1.htm)
- Comments of Anchin, Block & Anchin LLP, January 13, 2002 (File name: anchin1.htm)
- Comments of Jerry W. Powell, General Counsel and Secretary, Compass Bancshares, Inc., January 13, 2003 (File name: jwpowell1.htm)
- Comments of Louis C. Grassi, CPA, CFE, Managing Partner, Grassi & Co., CPA, P.C., January 13, 2003 (File name: lcgrassi1.htm)
- Comments of Tagore von Hayek, Chairman, The Center for Investor Trust, January 13, 2003 (File name: tvhayek1.htm)
- Comments of Senator Carl Levin, U.S. Senate Permanent Subcommittee on Investigations, January 13, 2003 (File name: clevin1.htm)
- Comments of Robert J. Kaukol, Senior Counsel, Wells Fargo & Company, January 13, 2003 (File name: rjkaukol1.htm)
- Comments of Robert G. Zack, Senior Vice President and General Counsel, OppenheimerFunds, Inc., January 13, 2003 (File name: rgzack1.htm)
- Comments of Bucky Glover, CPA, President, North Carolina Association of CPAs, January 13, 2003 (File name: bglover1.htm)
- Comments of Charlotte M. Bahin, Director of Regulatory Affairs, Senior Regulatory Counsel, America's Community Bankers, January 13, 2002 (File name: cmbahin1.htm)
- Comments of Darla C. Stuckey, Corporate Secretary, New York Stock Exchange, Inc., January 13, 2003 (File name: dcstuckey1.htm)
- Comments of Craig S. Tyle, General Counsel, Investment Company Institute, January 13, 2003 (File name: cstyle1.htm)
- Comments of Damon Silvers, Associate General Counsel, American Federation of Labor and Congress of Industrial Organizations, January 13, 2003 (File name: dsilvers1.htm)
- Comments of Keith Johnson, Chief Legal Counsel, State of Wisconsin Investment Board, January 13, 2003 (File name: kjohnson1.htm)
- Comments of BDO Seidman, LLP, January 13, 2002 (File name: bdoseidman1.htm)
- Comments of Henry A. McKinnell, Ph.D., Chairman of the Board and CEO, Pfizer Inc.,
Vice Chairman-Corporate Governance Task Force, Chairman-SEC Subcommittee, The Business Roundtable, January 13, 2003 (File name: hamckinnell1.htm)
- Comments of William G. Bishop III, CIA, Institute of Internal Auditors, January 13, 2003 (File name: wgbishop1.htm)
- Comments of David W. Smith, FCA, President, The Canadian Instituteof Chartered Accountants, January 13, 2003 (File name: dwsmith1.htm)
- Comments of John D. Sheehan, Chief Accounting Officer and Controller, Delphi Corporation, January 13, 2002 (File name: jdsheehan1.htm)
- Comments of Grant Thornton LLP, January 13, 2003 (File name: grantthor1.htm)
- Comments of Loretta V. Cangialosi, Vice President and Controller, Pfizer, January 13, 2003 (File name: lvcangialosi1.htm)
- Comments of Graylin E. Smith, CPA, President, Maryland Association of Certified Public Accountants, January 13, 2003 (File name: gesmith1.txt)
- Comments of Ronald M. Olejniczak, Vice President and Controller and William J. Casazza, Vice President, Deputy General Counsel and Corporate Secretary, Aetna Inc., January 13, 2003 (File name: rmolejniczak1.htm)
- Comments of K. Michael Conaway, Chair and David A. Costello, President & CEO, National Association of State Boards of Accountancy, January 13, 2002 (File name: kmconaway1.htm)
- Comments of Clive Edrupt, CBI Company Affairs, Confederation of British Industry, January 13, 2003 (File name: cedrupt1.htm)
- Comments of Stephen E. Fiamma, Esq. and John C. Taylor, Esq, Allen & Overy, London, United Kingdom, January 13, 2003 (File name: sefiamma1.htm)
- Comments of Peter C. Clapman, Senior Vice President and Chief Counsel, Corporate Governance, Teachers Insurance and Annuity Association/College Retirement Equities Fund, January 13, 2003 (File name: pcclapman1.htm)
- Comments of Alexander Schaub, Director-General, European Commission, January 13, 2003 (File name: aschaub1.htm)
- Comments of Osler, Hoskin & Harcourt LLP, January 13, 2003 (File name: osler1.htm)
- Comments of Mark Armour, Chairman of the Hundred Group, The Hundred Group of Finance Directors, London, United Kingdom, January 13, 2003 (File name: marmour1.htm)
- Comments of Wendy S. Perez, Board President, California Board of Accountancy, January 13, 2003 (File name: wsperez1.htm)
- Comments of Frank G. Zarb, Jr., Chair, Subcommittee on Auditor Independence, American Society of Corporate Secretaries, January 13, 2003 (File name: fgzarb1.htm)
- Comments of David Devlin, President, FEE (Fédération des Experts Comptables Européens - European Federation of Accountants), January 13, 2003 (File name: ddevlin1.htm)
- Comments of Council of the Bars and Law Societies of the European Union, Bruxelles, January 13, 2003 (File name: ccbe1.htm)
- Comments of Philip Broadley, Group Finance Director, Prudential plc, United Kingdom, January 13, 2002 (File name: pbroadley1.htm)
- Comments of Anthea L Rose (Mrs), Chief Executive, Association of Chartered Certified Accountants, January 13, 2003 (File name: alrose1.htm)
- Comments of Lynn E. Turner, January 13, 2003 (File name: lturner011303.htm)
- Comments of Akio Okuyama, President and CEO, The Japanese Institute of Certified Public Accountants, January 13, 2003 (File name: aokuyama1.htm)
- Comments of Kevin Parry, Chief Executive Officer, Parson Consulting, January 13, 2002 (File name: kparry1.htm)
- Comments of Witt, Mares & Company, PLC, January 11, 2003 (File name: wittmares1.htm)
- Comments of Jeffrey S. Gilbert, C.P.A., January 11, 2003 (File name: jsgilbert1.txt)
- Comments of Larry T. Clark, CPA, Robinson, Hughes & Christopher, PSC, January 11, 2003 (File name: ltclark1.htm)
- Memorandum from the Office of Commissioner Glassman regarding January 9, 2003 meeting with Deloitte & Touche dated January 10, 2003 (File name: deloitte011003.htm)
- Memorandum from the Office of Commissioner Glassman regarding January 8, 2003 meeting with PricewaterhouseCoopers dated January 10, 2003 (File name: pricewater011003.htm)
- Comments of Neal West, Director of Assurance Services and Edward C. Drosdick, Director of SEC Practice, Moss Adams LLP, January 10, 2003 (File name: nwest1.htm)
- Comments of Mark Anson, Chief Investment Officer, the California Public Employees' Retirement System, January 10, 2003 (File name: manson1.htm)
- Comments of Thomas P. Fee, Jr., CPA, Robert T. Haefele, CPA, James A. Rogers, Jr. CPA, Arnold S. Page, CPA, Mary L. Gallagher, CPA, Haefele Flanagan & Co., p.c., January 10, 2003 (File name: tpfee1.htm)
- Comments of Russell L. Isenhour, CPA, January 10, 2003 (File name: rlisenhour1.txt)
- Comments of Samuel R. Lolan, CPA, Castaing, Hussey & Lolan, LLC, January 10, 2003 (File name: srlolan1.htm)
- Comments of Mauldin & Jenkins, LLC, January 10, 2003 (File name: mauldin1.htm)
- Comments of Robert F. Richter, CPA, January 10, 2003 (File name: rfrichter1.htm)
- Comments of William L. Yeates, Partner, Director of SEC Audit Operations, Hein + Associates LLP, January 10, 2003 (File name: wlyeates1.htm)
- Comments of Charles M. Ingram, CPA, Audit Member, Kraft Bros., Essstman Patton and Harrell, PLLC, January 10, 2003 (File name: cmingram1.htm)
- Comments of Ronald G. Fulop, Vice President - Corporate Internal Audit, Johnson & Johnson, January 10, 2003 (File name: rgfulop1.htm)
- Comments of Sarah A.B. Teslik, Executive Director, Council of Institutional Investors, January 10, 2003 (File name: sabteslik1.htm)
- Comments of Deloitte & Touche LLP, January 10, 2003 (File name: deloitte1.htm)
- Comments of Shigeru Iwamoto, Managing Partner, Asahi & Co., January 10, 2003 (File name: siwamoto1.htm)
- Comments of Marilyn A. Pendergast, Chair, IFAC Ethics Committee, International Federation of Accountants, January 10, 2003 (File name: mapendergast1.htm)
- Comments of William F. Ezzell, CPA, Chairman, Board of Directors and Barry C. Melancon, CPA, President and CEO, American Institute of Certified Public Accountants, January 9, 2003 (File name: wfezzell1.htm)
- Comments of Sam A. Khoury, President, Inavisis International Inc./CSG, January 7, 2003 (File name: sakhoury1.htm)
- Comments of Sullivan & Cromwell LLP, January 10, 2003 (File name: sullivan1.htm)
- Comments of Thomas J. Donohue, United States Chamber of Commerce, January 9, 2003 (File name: tjdonohue1.htm)
- Comments of John A. Hill, Trustee and Chairman; Paul L. Joskow, Trustee and Chairman, Audit and Pricing Committee, The Putnam Funds, January 10, 2003 (File name: jahill1.htm)
- Comments of Douglas Flint, Group Finance Director, HSBC Holdings plc, London, United Kingdom, January 10, 2003 (File name: dflint1.htm)
- Comments of Dr. Werner Brandt, Chief Financial Officer and Dr. Christoph Hütten,
Head of Corporate Finance, SAP AG, January 10, 2003 (File name: wbrandt1.htm)
- Comments of Carl Krasik, Mellon Financial Corporation, January 10, 2003 (File name: ckrasik1.htm)
- Additional Comments of Peter Wyman, President, Institute of Chartered Accountants in England & Wales, London, United Kingdom, January 10, 2003 (File name: pwyman2.htm)
- Comments of Naohiko Matsuo, Director for International Financial Markets, International Affairs Division, Financial Services Agency, Japan, January 10, 2003 (File name: nmatsuo1.htm)
- Comments of J. Hommen, Vice Chairman of the Board of Management & CFO, Royal Philips Electronics, Amsterdam, The Netherlands, January 9, 2003 (File name: jhommen1.htm)
- Comments of Arnold C. Hanish, Executive Director, Finance and Chief Accounting Officer, Eli Lilly and Company, January 9, 2003 (File name: achanish1.htm)
- Comments of KPMG LLP, January 9, 2003 (File name: kpmg1.htm)
- Comments of Deborah A. Lamb, Chair, U.S. Advocacy Committee and Linda L. Rittenhouse,
Staff, AIMR Advocacy, Association for Investment Management and Research, January 9, 2003 (File name: dalamb1.htm)
- Comments of Philip A. Laskawy, January 9, 2003 (File name: palaskawy1.htm)
- Comments of McGladrey & Pullen, LLP, January 9, 2003 (File name: mcgladrey1.htm)
- Comments of Roland G. Ley, January 9, 2003 (File name: rgley1.txt)
- Comments of Craig T. Glynn, January 9, 2003 (File name: ctglynn1.txt)
- Comments of Darold Rath, CPA, Chief Executive Officer, Managing Partner, Eide Bailly LLP, January 8, 2003 (File name: drath1.htm)
- Comments of Mohler, Nixon & Williams, January 8, 2003 (File name: mohler1.htm)
- Comments of Paul Lee, Shareholder Engagement Manager, Hermes Investment Management, January 8, 2002 (File name: plee1.htm)
- Additional Comments of PricewaterhouseCoopers, January 8, 2003 (File name: pricewater2.htm)
- Comments of Robert S. Schwartz, Esq., January 8, 2003 (File name: rsschwartz1.txt)
- Comments of David A. Wood, Deputy Director, Accounting & Auditing, Institute of Chartered Accountants of Scotland, January 8, 2003 (File name: dawood1.htm)
- Memorandum from Adeel H. Jivraj regarding meeting with PricewaterhouseCoopers LLP, Ernst & Young LLP, Deloitte & Touche LLP, and KPMG LLP, January 7, 2003(File name: ajivraj1.htm)
- Memorandum from the Office of Commissioner Glassman regarding January 6, 2003 meeting with Ernst & Young dated January 7, 2003 (File name: ernst010603.htm)
- Comments of David C.W. Howell, Radica Games Limited, January 7, 2003 (File name: dcwhowell1.txt)
- Comments of William Kinney, University of Texas; Zoe-Vonna Palmrose, University of Southern California; Susan Scholz, University of Kansas, January 7, 2003 (File name: wkinney1.htm)
- Comments of Piercy, Bowler, Taylor & Kern, January 7, 2003 (File name: piercy1.htm)
- Comments of Richard M. Levy, Chief Accounting Officer and Controller, SAFECO Corporation, January 7, 2003 (File name: rmlevy1.htm)
- Comments of Ernst & Young LLP, January 6, 2003 (corrected version) (File name: ernstyoung1.htm)
- Comments of Herbert N. Beller, Chair, Section of Taxation, Section of Taxation, American Bar Association, January 6, 2003 (File name: hnbeller1.htm)
- Comments of Robert A. Anker, President, American Academy of Actuaries, January 6, 2003 (File name: raanker1.htm)
- Comments of Robert T. Bossart, January 6, 2003 (File name: rtbossart1.htm)
- Comments of Dan R. Kalp, January 3, 2003 (File name: drkalp1.txt)
- Comments of Anthony J. Sejba, Chairman of the Board; Robert W. Folger, Chairman, Professional Issues Committee; CPA Associates International, Inc., January 3, 2003 (File name: ajsejba1.htm)
- Comments of Sherman L. Rosenfield, CPA, P.A., January 3, 2003 (File name: slrosenfield1.txt)
- Comments of Richard L. Burton, Managing Partner, Burton McCumber & Cortez, L.L.P., January 2, 2003 (File name: rlburton1.htm)
- Comments of Rubin, Brown, Gornstein & Co. LLP, December 31, 2002 (File name: rubinbrown1.htm)
- Comments of Weaver & Martin, December 31, 2002 (File name: weaver1.htm)
- Comments of Arthur J. Radin, Radin, Glass & Co., December 31, 2002 (File name: ajradin1.htm)
- Comments of Paul J. Peroni, CPA, Internal Audit Project Leader, BellSouth Corporation, December 31, 2002 (File name: pjperoni1.txt)
- Comments of Dr. Veidt, Prof. Dr. Naumann, Institut der Wirtschaftsprüfer, Germany, December 27, 2002 (File name: veidt1.htm)
- Comments of PricewaterhouseCoopers, December 26, 2002 (File name: pricewater1.htm)
- Comments of Peter Wyman, President, Institute of Chartered Accountants in England & Wales, United Kingdom, December 24, 2002 (File name: pwyman1.htm)
- Comments of Perry Adkins - CIA, CPA, CISA, December 24, 2002 (File name: padkins1.txt)
- Comments of John G. Ratliff, CPA, Daniel, Ratliff & Co., December 23, 2002 (File name: jgratliff1.txt)
- Comments of Jason Zahner, December 23, 2002 (File name: jzahner1.txt)
- Comments of Dan Steward, Staff Accountant, Battelle & Battelle LLP, December 23, 2002 (File name: dsteward1.htm)
- Comments of S. Walter McNairy, Jr. CPA, Member, Dixon Odom PLLC, December 20, 2002 (File name: swmcnairy1.htm)
- Comments of Patrick D. Jewison, Vice President and Controller, NOVA Chemicals Corporation, December 17, 2002 (File name: pdjewison1.txt)
- Comments of Epstein, Weber & Conover, PLC, December 13, 2002 (File name: epstein1.htm)
- Comments of Spence, Marston, Bunch & Co., December 13, 2002 (File name: spence1.htm)
- Comments of Marshall A. Geiger, Professor, Accounting Department and David S. North,
Assistant Professor, Finance Department, E. Claiborne Robins School of Business, University of Richmond; Brendan T. O'Connell, Associate Professor, School of Accounting and Finance, Deakin University; December 12, 2002 (File name: mageiger1.htm)
- Comments of McCurdy and Associates, CPA's, Inc., December 12, 2002 (File name: mccurdy1.htm)
- Comments of John Lyon, Senior Vice President, Arthur Consulting Group, Inc., December 12,
2002 (File name: jlyon1.txt)
- Comments of Robert G. Beard, December 12, 2002 (File name: rgbeard1.htm)
- Comments of Bernard Wolfman, Fessenden Professor of Law, Harvard Law School, December 11, 2002 (File name: bwolfman1.txt)
- Comments of Mitchell M. Gitin, Baker & McKenzie, Moscow, Russia, December 10, 2002 (File name: mmgitin1.htm)
- Comments of Edward J. Gabrielse, December 9, 2002 (File name: ejgabrielse1.htm)
- Comments of Jim Bates, V.P., CFO, Midcoast Aviation, Inc., December 9, 2002 (File name: jbates1.txt)
- Comments of Alan M. Rosen, December 9, 2002 (File name: amrosen1.htm)
- Comments of Ed Bolka, December 6, 2002 (File name: ebolka1.txt)
- Comments of Ronald Harvot, Tax Director, Trinity Industries, Inc., December 6, 2002 (File name: rharvot1.txt)
- Comments of Morton M. Rosenthal, December 6, 2002 (File name: mmrosenthal1.txt)
- Comments of Michael J. Corcoran, CPA, Chairmen & Chief Executive Officer, HarborView Partners LLC, December 4, 2002 (File name: mjcorcoran1.htm)
- Comments of Randolph Caldwell, November 21, 2002 (File name: rcaldwell1.txt)
- Comments of Hugh K. Higgins, Jr., CPA, November 20, 2002 (File name: hkhiggins1.txt)
http://www.sec.gov/rules/proposed/s74902.shtml
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