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 Marianne Harrison, Executive Vice President & Controller, Manulife Financial
Public Comment 33-8762 Marie K. Lee, Director and Counsel, Finance Tax Policy, AeA
Public Comment 33-8762 Michael E. Keane, Vice President and Chief Financial Officer of Computer Sciences Corporation
Public Comment 33-8762 Michelle Lange, 2008 Accounting Graduate, University of Wisconsin-La Crosse
Public Comment 33-8762 Neal L. Wolkoff, Chairman and CEO, American Stock Exchange
Public Comment 33-8762 Nila Panyasithavong, 2007 Finance Major, University of Wisconsin- La Crosse
Public Comment 33-8762 Nina Stofberg, CA (SA), Group SOX Compliance Manager, Sasol Group Services (Pty) Ltd.
Public Comment 33-8762 Norman D. Slonaker, Chair, Financial Reporting Committee, New York City Bar Association
Public Comment 33-8762 Patricia J Harned, Ph.D., President, Ethics Resource Center, Washington, District of Columbia
Public Comment 33-8762 Paul Moxey, Head of Corporate Governance and Risk Management, The Association of Chartered Certified Accountants
Public Comment 33-8762 Peter A. Bridgman, PepsiCo, Inc.
Public Comment 33-8762 Philip Broadley Chairman, The Hundred Group of Finance Directors
Public Comment 33-8762 Philip V. Bancroft, Chief Financial Officer, ACE Limited
Public Comment 33-8762 PricewaterhouseCoopers LLP
Public Comment 33-8762 Reznick Group, P.C.
Public Comment 33-8762 Richard A. Mueller, American Electric Power, Vice President--Audit Services
Public Comment 33-8762 Richard L. Trumka, Secretary-Treasurer, American Federation of Labor and Congress of Industrial Organizations, Washington, District of Columbia
Public Comment 33-8762 Robert F. Richter, CPA, Newtown Square, Pennsylvania
Public Comment 33-8762 Robert Hodgkinson, Executive Director, Technical, The Institute of Chartered Accountants in England & Wales
Public Comment 33-8762 Robert S. Nichols, Financial Services Forum, Washington, District of Columbia
Public Comment 33-8762 Russell Read, Chief lnvestment Officer, CalPERS
Public Comment 33-8762 Sabrina Gicaletto, Controller, RAM Energy Resources, Inc.
Public Comment 33-8762 Sharon A. Haeger, Regulatory Counsel, Americas Community Bankers
Public Comment 33-8762 Stephen J. Wuori, Chair, Executive Vice President and Chief Financial Officer, Enbridge Inc.
Public Comment 33-8762 Steve Bartlett, President CEO, The Financial Services Roundtable, Washington, District of Columbia
Public Comment 33-8762 Valarie L. Sheppard, Vice President, Comptroller, The Procter & Gamble Company
Public Comment 33-8762 Valentina G. Bruno, Ph.D., Economist, The World Bank, Washington, District of Columbia
Public Comment 33-8762 Victoria D. Hadfield, President, SEMI North America, and Jodi Shelton, Executive Director, FSA
Public Comment 33-8762 William H. Hernandez, CFO, PPG Industries, Inc., Pittsburgh, Pennsylvania
Public Comment 33-8762 Alec Leavitt, 2008 CPA Candidate, University of Wisconsin-La Crosse, La Crosse, Wisconsin

Last Reviewed or Updated: Dec. 18, 2025

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