Comments on Proposed Rule: FAST Act Modernization and Simplification of Regulation S-K

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Date Received
Date Letter Type Commenter Name
Public Comment Richard F. McMahon, Jr., Vice President, Edison Electric Institute; and Gregory J. Peterson, Vice President, Controller, Chief Accounting Officer, Southwest Gas Corporation, Chairman of the American Gas Association Accounting Advisory Council
Public Comment Jake Spiegel, Senior Research Analyst, and Aron Szapiro, Director of Policy Research; Morningstar, Inc.
Public Comment Pranav R. Ghai, CEO, Calcbench, Inc.
Public Comment KPMG LLP
Public Comment Deloitte & Touche LLP
Public Comment PricewaterhouseCoopers LLP
Public Comment Stephen E. Roth, Eversheds Sutherland (US) LLP
Public Comment Campbell Pryde, President and CEO, XBRL US, Inc.
Public Comment Jeffrey P. Mahoney, General Counsel, Council of Institutional Investors
Public Comment Tom Quaadman, Executive Vice President, Center for Capital Markets Competitiveness, U.S. Chamber of Commerce
Public Comment BDO USA, LLP
Public Comment Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Public Comment Nancy J. Schroeder, Chair, Financial Reporting Committee, Institute of Management Accountants
Public Comment Edward S. Knight, Executive Vice President, General Counsel, and Chief Regulatory Officer, Nasdaq, Inc.
Public Comment Mick Homan, Chairman, Committee on Corporate Reporting, Financial Executives International
Public Comment Stephen P. Percoco, Lark Research, Inc.
Public Comment Guy Stanzione

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-08-17
Release Number
33-10425
34-81851
IA-4791
IC-32858
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