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 33-8762 Cleary Gottlieb Steen & Hamilton LLP
Public Comment 33-8762 Crowe Chizek and Company LLC
Public Comment 33-8762 Curtis C. Verschoor, CPA, CIA, CMA, CFE, L Q Research Professor, School of Accountancy, DePaul University, Chicago, Illinois
Public Comment 33-8762 D. Keith Bell, Senior Vice President, Accounting Policy, The Travelers Companies, Inc.
Public Comment 33-8762 Daniel J. Popeo, Chairman and General Counsel and Paul D. Kamenar, Senior Executive Counsel, Washington Legal Foundation
Public Comment 33-8762 Daniel J. Waxenberg, Assistant Vice President, Internal Controls, UnumProvident Corporation
Public Comment 33-8762 David C. Chavern, Chief Operating Officer and Senior Vice President, U.S. Chamber of Commerce
Public Comment 33-8762 David Jordan, CPA, Beaverton, Oregon
Public Comment 33-8762 David K. Owens, Executive Vice President, Business Operations Group, Edison Electric Institute
Public Comment 33-8762 Derek J. Hammen, 2008 Candidate for CPA Exam, University of Wisconsin-La Crosse, La Crosse, Wisconsin
Public Comment 33-8762 Diane Allen, SOX Compliance Manager, 3M Company
Public Comment 33-8762 Donald R. Owens, CPA, Director, Schneider Downs Co., Inc., Columbus, Ohio
Public Comment 33-8762 Donna J. Fisher, Director, Tax and Accounting, American Bankers Association
Public Comment 33-8762 Edward J. Resch, Executive Vice President and Chief Financial Officer, State Street Corporation
Public Comment 33-8762 Emily Rocole, 2008 Accounting Graduate, University of Wisconsin-La Crosse
Public Comment 33-8762 Eric Fandrich, Tokyo, Japan
Public Comment 33-8762 Ernst Young LLP
Public Comment 33-8762 Everett C. Johnson, CPA, 2006-2007 International President, ISACA (www.isaca.org), IT Governance Institute (www.itgi.org)
Public Comment 33-8762 Frank H. Brod, Robert W. Weede, and Marilee Byers, Microsoft Corporation
Public Comment 33-8762 Gary L. Sandefur, CPA, The Ohio Society of CPAs Auditing Standards Task Force
Public Comment 33-8762 George L. Yungmann, Senior Vice President, Financial Standards, National Association of Real Estate Investment Trusts
Public Comment 33-8762 Grace L. Hinchman, Senior Vice President and Lawrence J. Salva, Chair, Committee on Corporate Reporting, Financial Executives International
Public Comment 33-8762 Grant Thornton LLP
Public Comment 33-8762 Gregory J. Jonas, Managing Director, Moody's Investors Service
Public Comment 33-8762 Hal S. Scott, Director, Committee on Capital Markets Regulation
Public Comment 33-8762 Hal S. Scott, Director, Committee on Capital Markets Regulation, Cambridge, Massachusetts
Public Comment 33-8762 Hugh J. Campbell, Jr., Union, New Jersey
Public Comment 33-8762 Institute of Internal Auditors
Additional Files:
Public Comment 33-8762 James C. Thyen, President and Chief Executive Officer, Kimball International and Robert F. Schneider, Executive Vice President and CFO, Kimball International
Public Comment 33-8762 James G. Campbell, Vice President and Corporate Controller, Intel Corporation, Hillsboro, Oregon

Last Reviewed or Updated: Dec. 18, 2025

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