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

Filter comments

Date Received
Date Letter Type Commenter Name
Public Comment Anil Prahlad, Controllers' Leadership Roundtable, on behalf of certain member companies, Washington, D.C.
Public Comment Bess Joffe, Manager, Hermes Equity Ownership Services Ltd.
Public Comment Christopher Cole, Regulatory Counsel, Independent Community Bankers of America
Public Comment David K. Owens, Executive Vice President, Business Operations Group, Edison Electric Institute
Public Comment Financial Reporting Committee, Institute of Management Accountants
Public Comment Herbert F. Imhoff, Jr., Chief Executive Officer and President, General Employment Enterprises, Inc.
Public Comment Janis C. Reyes, Assistant Chief Counsel, Office of Advocacy of the Small Business Administration
Public Comment John Horan, CFO, Ablest Staffing Services, Tampa, Florida
Public Comment John P. Rielly, Senior Vice President and Chief Financial Officer, Hess Corporation
Public Comment Jon A. Graf, CAO, American Campus Communities, Austin, Texas
Public Comment Kenneth N. Heintz, Corporate Vice President, Controller and Chief Accounting Officer, Northrop Grumman, Los Angeles, California
Public Comment Kerry Bailey, Senior Vice President, Global Operations, Cybertrust
Public Comment Loretta V. Cangialosi, Vice President and Controller, Pfizer Inc.
Public Comment Paul Sharman, President and CEO, and Jeffrey C. Thomson, Vice President, Research, Institute of Management Accountants, Montvale, New Jersey
Public Comment Philip Broadley, Chairman, The Hundred Group of Finance Directors
Public Comment Philip M. Lynch, Chairman Emeritus, Northern Technologies International Corporation
Public Comment Sharon A. Haeger, Regulatory Counsel, America's Community Bankers
Public Comment Arnold C. Hanish, Executive Director, Finance, and Chief Accounting Officer, Eli Lilly and Company
Public Comment Bruce E. Stern, General Counsel, Financial Security Assurance Holdings Ltd.
Public Comment David M. Kinkaid, Director, Internal Audit and Control, Dollar Thrifty Automotive Group, Inc., Tulsa, Oklahoma
Public Comment Gregory J. Jonas, Managing Director, Moody's Investors Service
Public Comment Hans H. van Barneveld, General Manager, ING Group N.V.
Public Comment Jeff Mahoney, General Counsel, Council of Institutional Investor
Public Comment Jeff Stratton, Vice President, U.S. Operations Finance and Corporate Controller, Alcon, Inc.
Public Comment John W. Douglass, President & CEO, Aerospace Industries Association
Public Comment Ross Guyer, Chairman of the AFP Government, Relations Committee and James Bickmore, Chairman of the AFP Financial Accounting Relations Committee and Investor Relations Task Force, Association for Financial Professionals
Public Comment Thomas A. Fanning, Executive Vice President and Chief Financial Officer, Southern Company
Public Comment Bernie Semtner, Australia
Public Comment David C. Chavern, Vice President, Capital Markets Programs, U.S. Chamber of Commerce, Washington, D.C.
Public Comment James G. Campbell, Vice President and Corporate Controller, Intel Corporation, Hillsboro, Oregon

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-11-06
Release Number
34-54122
How to submit comments