Comments on Concept Release: Possible Revisions to Audit Committee Disclosures

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Date Received
Date Letter Type Commenter Name
Public Comment David M. Lynn, Chair, Federal Regulation of Securities Committee, Business Law Section, American Bar Association, Washington, District of Columbia
Meeting with SEC Officials Memorandum from the Office of the Chief Accountant regarding an October 5, 2015, confererence call with a representative of Sackett Partners Inc.
Meeting with SEC Officials Memorandum from the Office of the Chief Accountant regarding an August 10, 2015, meeting with a representative of CNA Financial Corporation
Meeting with SEC Officials Memorandum from the Office of the Chief Accountant regarding an August 10, 2015, meeting with representatives of the Deloitte & Touche LLP
Public Comment Darren Hannah, Vice-President, Finance, Risk & Prudential Policy, Canadian Bankers Association
Meeting with SEC Officials Memorandum from the Office of the Chief Accountant regarding a September 10, 2015, meeting with members of Tapestry Network
Meeting with SEC Officials Memorandum from the Office of the Chief Accountant regarding a September 23, 2015, meeting with representatives of the Retail Industry Leaders Association Internal Audit Committee
Meeting with SEC Officials Memorandum from the Office of the Chief Accountant regarding a September 9, 2015, meeting with representatives of the Public Company Accounting Oversight Board
Meeting with SEC Officials Memorandum from the Office of the Chief Accountant regarding an October 6, 2015, meeting with representatives of the National Association of Corporate Directors Advisory Council
Public Comment Andrea Forster, Corporate Controller, Principal Accounting Officer, MasterCard Incorporated
Public Comment Scott Tozier, Senior Vice President, Chief Financial Officer, Albemarle Corporation
Public Comment WeiserMazars LLP
Public Comment Robert W. Alspaugh, Chairman of the Audit Committee, and Mats Wallin, Chief Financial Officer and Group VP, Finance, Autoliv, Inc.
Public Comment Paul Matecki, Esq., Senior Vice-President-General Counsel, Raymond James Financial, Inc.
Public Comment Dr. Karen N. Horn, Chair, Audit Committee, Norfolk Southern Corporation
Public Comment William Hernandez, Chairman, Audit Committee, and Michael Hardesty, Corporate Vice President, Controller and Chief Accounting Officer, Northrop Grumman Corporation
Public Comment J. Frank Brown, Chair, et al., Audit Committee of The Home Depot, Inc.
Public Comment Albert A. Pimentel, Chair, et al., Audit Committee, Xilinx, Inc.
Public Comment Margaret M. Madden, Vice President and Corporate Secretary, Chief Governance Counsel, Pfizer Inc., New York, New York
Public Comment Mary Kay Scucci, Managing Director, SIFMA, New York, New York
Public Comment Charles H. Noski, Chairman, et al., Audit Committee of the Board of Directors, Microsoft Corporation
Public Comment Miss Poima, Auburn, Washington
Public Comment Grant Thornton LLP
Public Comment J. Bruce Hildebrand, Chief Financial Officer, First Financial Bankshares, Inc.
Public Comment Kermit Kubitz
Public Comment Amar D. Sarwal Vice President & Chief Legal Strategist, et al., Association of Corporate Counsel, Washington, District of Columbia
Public Comment Amy B.R. Lancellotta, Managing Director, Independent Directors Council
Public Comment Anne Sheehan, Director of Corporate Governance, California State Teachers' Retirement System
Public Comment Audit Committee of the Board of Directors, Weyerhaeuser Company
Public Comment Auditing Standards Committee, Auditing Section, American Accounting Association

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-13-15
Release Number
33-9862
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