Comments on Proposed Rule: Management's Report on Internal Control Over Financial Reporting

Comments in Response to Request for Additional Comment on the definition of the term "significant deficiency"
Comments in Response to Proposed Interpretation and Proposed Rule regarding management's evaluation and assessment of internal control over financial reporting

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Date Received
Date Letter Type Release Number Commenter Name
Public Comment 33-8811 Linda L. Griggs, Chair of the Committee on Law & Accounting and Keith F. Higgins, Chair of the Committee on Federal Regulation of Securities, American Bar Association
Public Comment 33-8811 Hong Wang, Candidate Ph.D, deputy director of Chinese Ministry of Finance, Beijing, China
Public Comment 33-8811 BDO Seidman, LLP
Public Comment 33-8811 Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Public Comment 33-8811 David A. Lifson, President, The New York State Society of Certified Public Accountants
Public Comment 33-8811 David A. Richards, Certified Internal Auditor, President, The Institute of Internal Auditors
Public Comment 33-8811 Deloitte & Touche LLP
Public Comment 33-8811 Ernst & Young LLP
Public Comment 33-8811 KPMG LLP
Public Comment 33-8811 Mark J. Pappas, President, Securities Industry Association, Internal Auditors Division, New York, New York
Public Comment 33-8811 Richard D. Brounstein, Chairman, Small Public Company Task Force, Financial Executives International
Public Comment 33-8811 Stacey K. Geer, Society of Corporate Secretaries and Governance Professionals
Public Comment 33-8811 William G. Arendt, Senior Vice President, Corporate Controller, Sprint Nextel Corporation
Public Comment 34-55876, 33-8811 Alan F. Eisenberg, Executive Vice President, Emerging Companies and Business Development, Biotechnology Industry Organization
Public Comment 34-55876, 33-8811 Michael J. Ryan, Jr, U.S. Chamber of Commerce, Washington, District of Columbia
Public Comment 33-8811 Peter A. Bridgman, Senior Vice President and Controller, PepsiCo
Public Comment 33-8811 PricewaterhouseCoopers LLP
Public Comment 33-8811 Simone Heidema, RA, and Erick Noorloos, RA, RO, AA, EMIA
Public Comment 33-8811 Grant Thornton LLP
Public Comment 33-8811 Keith P. Bishop, Trabuco Canyon, California
Public Comment 33-8811 Julio J. Castellanos, SOX auditor, Mexico, Mexico
Public Comment 33-8811 Alessio Battisti, Internal Auditor, Rome, Italy
Public Comment 33-8762 Grant Seiffert, President, Telecommunications Industry Association, Arlingon, Virginia
Public Comment 33-8762 Chun Chu Ko
Meeting with SEC Officials 33-8762 Memorandum from the Office of the Chief Accountant regarding a May 4, 2007 telephone meeting with Everett Johnson, 2006-2007 International President, ISACA
Meeting with SEC Officials 33-8762 Memorandum from the Office of the Chief Accountant regarding a May 4, 2007 telephone meeting with representatives from Business Objects and the Institute of Internal Auditors
Meeting with SEC Officials 33-8762 Memorandum from the Office of the Chief Accountant regarding a May 3, 2007 telephone meeting with Rod Scott of R.G. Scott and Associates LLC
Meeting with SEC Officials 33-8762 Memorandum from the Office of the Chief Accountant regarding a February 21, 2007 meeting with the Audit Committee Leadership Summit of Tapestry Networks, Inc.
Public Comment 33-8762 William G. Arendt, Senior Vice President and Corporate Controller, Sprint Nextel
Public Comment 33-8762 Eric Henry, Executive Director, State Employees' Retirement System, Commonwealth of Pennsylvania

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-24-06
Release Number
33-8811
33-8762
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