Comments on Proposed Rule: Auditor Independence with Respect to Certain Loans or Debtor-Creditor Relationships

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Date Received
Date Letter Type Commenter Name
Public Comment Jason Mulvihill, Chief Operating Officer and General Counsel, American Investment Council
Meeting with SEC Officials Memorandum from the Office of the Chairman regarding a May 30, 2019, meeting with representatives of the American Investment Council
Meeting with SEC Officials Memorandum from the Division of Investment Management regarding a March 5, 2019, meeting with representatives of Kirkland & Ellis LLP on behalf of the American Investment Council
Public Comment Reps. Bill Huizenga and Carolyn Maloney, U.S. House of Representatives
Meeting with SEC Officials Memorandum from the Office of Commissioner Hester M. Peirce regarding a September 14, 2018, meeting with representatives of the U.S. Chamber of Commerce
Meeting with SEC Officials Memorandum from the Office of the Chief Accountant regarding an August 13, 2018, meeting with representatives of the American Investment Council
Public Comment George F. Magera, Deputy General Counsel, Federated Investors, Inc.
Public Comment BDO USA, LLP
Public Comment Catherine Mathews, Treasurer, T. Rowe Price Funds
Public Comment David S. Huntington, Chair, Financial Reporting Committee, Association of the Bar of the City of New York
Public Comment Ernst & Young LLP
Public Comment Grant Thornton LLP
Public Comment Jason Mulvihill, Interim CEO & General Counsel, American Investment Council
Public Comment Joseph A. Grundfest, Professor of Law and Business, Stanford Law School
Public Comment Marc R. Bryant, Chief Legal Officer, Fidelity Management Research Company
Public Comment Martin A. Burns, Chief Industry Operations Officer, Investment Company Institute, and Amy B.R. Lancellotta, Managing Director, Independent Directors Council
Public Comment Matthew Cagwin, Senior Vice President, Chief Accounting Officer, First Data Corporation
Public Comment Mick Homan, Chairman, Committee on Corporate Reporting, Financial Executives International
Public Comment RSM US LLP
Public Comment Samuel L. Burke, Chair, Professional Ethics Executive Committee, and Toni Lee-Andrews, Director, Professional Ethics Division; American Institute of Certified Public Accountants
Public Comment Sheri L. Morris, President and Treasurer, Invesco Funds
Public Comment Susan Ferris Wyderko, President and CEO, Mutual Fund Directors Forum
Public Comment Timothy W. Cameron, Head, and Lindsey Weber Keljo, Esq., Vice President and Assistant General Counsel; Asset Management Group, Securities Industry and Financial Markets Association
Public Comment Tom P. Quaadman, Executive Vice President, U.S. Chamber of Commerce Center for Capital Markets Competitiveness
Public Comment Howard B. Levy, Principal, Director, Technical Services, Piercy Bowler Taylor & Kern
Public Comment Jan C. Herringer, President, New York State Society of Certified Public Accountants
Public Comment Steven E. Buller, Chairman, MFS Funds Board Audit Committee
Public Comment Theodore W. Long, Jr., CPA, Chair, and Ken L. Bishop, President and CEO; National Association of State Boards of Accountancy
Public Comment Crowe LLP
Public Comment Cynthia M. Fornelli, Executive Director, Center for Audit Quality

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-10-18
Release Number
33-10491
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