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 James J. Angel, Ph.D., CFA, Associate Professor of Finance, McDonough School of Business, Georgetown University
Public Comment 33-8762 James Slye, 2009 candidate for CPA exam, University of Wisconsin-La Crosse, La Crosse, Wisconsin
Public Comment 33-8762 Jane Morreau, Vice President and Controller and Andy Kim, Director Internal Auditor, Brown-Forman
Public Comment 33-8762 Jay Timmons, Senior Vice President for Policy and Government Relations, National Association of Manufacturers
Public Comment 33-8762 Jeffrey C Thomson, M.S., Vice President of Research, Institute of Management Accountants, Montvale, New Jersey
Public Comment 33-8762 Jeffrey M. Monohan
Public Comment 33-8762 Jennifer East, 2009 Candidate for CPA Exam, University of Wisconsin-La Crosse, La Crosse, Wisconsin
Public Comment 33-8762 John G. Gaine, President, Managed Funds Association
Public Comment 33-8762 John P. Reilly, Senior Vlce President and Chief Financial Officer, Hess Corporation
Public Comment 33-8762 John W. Douglass, President and CEO, Aerospace Industries Association
Public Comment 33-8762 Jonathan Chadwick, Vice President, Corporate Controller, Principal Accounting Officer, Cisco Systems
Public Comment 33-8762 Jonathan Otto, 2007 Candidate for CPA Exam, University of Wisconsin at La Crosse
Public Comment 33-8762 Joo Costa, Diretor de Controles Internos e Compliance, Banco Ita Holding Financeira SA, So Paulo- Brasil
Public Comment 33-8762 Joseph J. Prochaska Jr., Executive Vice President Finance Operations and Chief Accounting Officer, MetLife
Public Comment 33-8762 Joseph V. Carcello, Ph.D., CPA, CMA, CIA Director of Research, Corporate Governance Center, Ernst & Young Professor, Department of Accounting and Information Management, University of Tennessee
Public Comment 33-8762 Joshua McDaniel, 2008 Accounting Graduate, University of Wisconsin - LaCrosse
Public Comment 33-8762 Karen Kerrigan, President CEO, SBE Council
Public Comment 33-8762 Kathy Schrock, Tatum LLC, Fort Worth, Texas
Public Comment 33-8762 Kaushik R. Patel, CA (SA), Pretoria, South Africa
Public Comment 33-8762 Kaylene Lahn, VP/Internal Control Officer, Heritage Financial Corporation
Public Comment 33-8762 Kenneth N. Heintz, Corporate Vice President, Controller and Chief Accounting Officer, Northrop Grumman Corporation
Public Comment 33-8762 Klaus-Peter Feld, Executive Director and Wolfgang P. Böhn, Director, International Affairs, Institut der Wirtschaftsprfer in Deutschland (Institute of Public Auditors in Germany)
Public Comment 33-8762 KPMG LLP, New York, New York
Public Comment 33-8762 Kurtis A. Wolff, CPA, National Director Audit and Accounting, Reznick Group, P.C., Atlanta, Georgia
Public Comment 33-8762 Laurence Tracol, Sr. Manager of Worldwide Compliance, Xilinx, Inc.
Public Comment 33-8762 Lezlee Westine, President and CEO, TechNet
Public Comment 33-8762 Linda G. Slocombe, CA, Compliance Manager, Stantec Inc., Edmonton, Canada
Public Comment 33-8762 Loretta V. Cangialosi, Vice President and Controller, Pfizer Inc.
Public Comment 33-8762 Lydia DeBaker, 2008 Finance Graduate, University of Wisconsin-LaCrosse, LaCrosse, Wisconsin
Public Comment 33-8762 Manan Sagar, Sarbanes-Oxley Manager, Willis Group

Last Reviewed or Updated: Dec. 18, 2025

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