Comments on Concept Release Concerning Management's Reports on Internal Control Over Financial Reporting

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Date Received
Date Letter Type Commenter Name
Public Comment Klaus-Peter Feld, Executive Director, and Wolfgang P. Böhm, Director, International Affairs, Institut der Wirtschaftsprüfer in Deutschland e.V.
Public Comment KPMG LLP
Public Comment Larry E. Rittenberg, PhD, CPA, CIA, Chair, COSO
Public Comment Lisa A. Flavin, VP Audit, Emerson Electric Co., St. Louis, Missouri
Public Comment Lisa A. Flavin, VP Audit, Emerson Electric Co., St. Louis, Missouri
Public Comment Marie K. Lee, Director and Counsel, Finance and Tax Policy, AeA (American Electronics Association), Washington, D.C.
Public Comment Michael B Laman, VP Financial Disclosure Internal Control Compliance - Manulife Financial, Toronto, Canada
Public Comment Michael E. Keane, Vice President and Chief Financial Officer, Computer Sciences Corporation
Public Comment Michael K. Stewart, Vice President Accounting and Controller, Marathon Oil Corporation, Houston, Texas
Public Comment Michael Syska, Corporate Risk Management, and Michael Schwartz, Internal Control over Financial Reporting, Schering AG, Berlin
Public Comment Neil S. Belloff, Esq., EVP - U.S. Securities Counsel, Deutsche Telekom, New York, New York
Public Comment Nina Stofberg CA (SA), Group SOX Compliance Manager, Sasol Group
Public Comment Norman D. Slonaker, Sidley Austin LLP, on behalf of the Financial Reporting Committee of the Bar Association of The City of New York
Public Comment Paul Guzzi, President and CEO, Greater Boston Chamber of Commerce, Boston, Massachusetts
Public Comment Paul Moxey, Head of Corporate Governance and Risk Management, ACCA
Public Comment Peter J. Daniel, Senior Vice President and Controller, Ford Motor Company
Public Comment PricewaterhouseCoopers LLP
Public Comment Richard M. Whiting, Executive Director and General Counsel, Financial Services Roundtable
Public Comment Robert B. Cavanaugh, Executive Vice President and Chief Financial Officer, J. C. Penney Co., Inc., Plano, Texas
Public Comment Robert Hodgkinson, Executive Director, Technical, The Institute of Chartered Accountants in England & Wales
Public Comment Sandra K. Johnigan, Chair, Professional Standards Committee, Texas Society of Certified Public Accountants
Public Comment Stacey K. Geer, Society PCAOB Subcommittee Chairperson, The Society of Corporate Secretaries and Governance Professionals
Public Comment Steven J. Strobel, Senior Vice President and Corporate Controller, Motorola, Schaumburg, Illinois
Public Comment Susan S. Coffey,, CPA, Senior Vice President, Member Quality and State Regulation, AICPA
Public Comment Thomas A. Kelly, Vice President Corporate Controller, Crown Holdings, Inc.
Public Comment Dennis Johnson, CFA, Senior Portfolio Manager, CalPERS
Public Comment Mary Ellen Oliverio, CPA
Public Comment Shuki Meirman, Consultant, Netanya, Israel
Public Comment Bob Benoit, President and Director of SOX Research, Lord and Benoit, LLC, Worcester, Massachusetts
Public Comment William Kinney, Professor, McCombs School of Business, University of Texas at Austin, Austin, Texas

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-11-06
Release Number
34-54122
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