Comments on Concept Release: Possible Revisions to Audit Committee Disclosures

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Date Received
Date Letter Type Commenter Name
Public Comment Raymond J. Bromark, Chair, et al., Audit Committee, CA, Inc.
Public Comment Richard F. Chambers, President and Chief Executive Officer, Institute of Internal Auditors
Public Comment Rick E. Hansen, Chair, Securities Law Committee, Society of Corporate Secretaries and Governance Professionals, New York, New York
Public Comment Robert A. Conway, CPA
Public Comment Sandra Peters, CPA, CFA, Head, Financial Reporting Policy Standards & Advocacy Division, CFA Institute, and Ashwinpaul Sondhi, Chair, Corporate Disclosure Policy Council
Public Comment Shawn M. Barker, Vice President and Controller, Ball Corporation
Public Comment Steven Wilkinson, Audit Committee Chair, Entergy Corporation
Public Comment Susan F. Wyderko, Mutual Fund Directors Forum, Washington, District of Columbia
Public Comment Suzanne M. Colvin, Vice President, Accounting & Reporting, and Marc Rothman, Executive Vice President and Chief Financial Officer, Verifone Systems, Inc.
Public Comment Teresa A. Hopp, Audit Committee Chair, Kaiser Aluminum Corporation
Public Comment Tom Quaadman, Vice President, Center for Capital Markets Competitiveness
Public Comment Christine Ramon, CFO, AngloGold Ashanti Limited, Johannesburg, South Africa
Public Comment John R. Roberts
Public Comment Joseph V. Carcello, Department of Accounting and Information, University of Tennessee
Public Comment Robert C. Greving, Audit Committee Chair, CNO Financial Group Inc.
Public Comment PricewaterhouseCoopers LLP
Public Comment Richard D. Levy, Chair, Committee on Corporate Reporting, Financial Executives International (FEI), Morristown, New Jersey
Public Comment Vanessa C.L. Chang, Chair, Edison International and Southern California Edison Company Audit Committees
Public Comment Michael P. McCauley, Senior Officer, Investment Programs and Governance, Florida State Board of Administration, Tallahassee, Florida
Public Comment Walter C. Davenport, CPA, Chair, and Ken L. Bishop, President and CEO, National Association of State Boards of Accountancy (NASBA)
Public Comment David F. Walker, Chairman, Audit Committee, CoreLogic, Inc.
Public Comment Deloitte & Touche LLP
Public Comment George E. Minnich, Audit Committee Chairman, Belden Inc.
Public Comment Peter M. Carlson, MetLife, Inc., Executive Vice President and Chief Accounting Officer, New York, New York
Public Comment Nancy J. Schroeder, Chair, Financial Reporting Committee, Institute of Management Accountants
Public Comment Boh Dickey Retired President and COO, Safeco Corporation
Public Comment J. Michael Cook, Chairman, Audit Committee, and Lawrence J. Salva, Executive Vice President and Chief Accounting Officer, Comcast Corporation
Public Comment Theodore Shasta, Chair, Audit Committee of the Board of Directors, MBIA Inc.
Public Comment Jack A. Henry
Public Comment Brian A. Lebrecht

Last Reviewed or Updated: Dec. 18, 2025

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