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

Filter comments

Date Received
Date Letter Type Release Number Commenter Name
Public Comment 33-8762 Andrew J. Setz, La Crosse, Wisconsin
Public Comment 33-8762 Hoi-Wai Jackie Cheng, 2008 Candidate for CPA Exam, University of Wisconsin-La Crosse, La Crosse, Wisconsin
Public Comment 33-8762 Iain Macdonald, Group Vice President & Group Controller, BP plc, London, United Kingdom
Public Comment 33-8762 Jackie Stoikes, 2009 candidate for the CPA Exam, University of Wisconsin- La Crosse
Public Comment 33-8762 James W. DeLoach, Jr., Managing Director, Protiviti Inc.
Public Comment 33-8762 Matt Nitka, La Crosse, Wisconsin
Public Comment 33-8762 Matthew K. Volm, 2008 Candidate for CPA Exam, University of Wisconsin-La Crosse, La Crosse, Wisconsin
Public Comment 33-8762 Natalie M. Lepkowski, Student at University of Wisconsin - La Crosse, La Crosse, Wisconsin
Public Comment 33-8762 Nicholas E. Kolb, La Crosse, Wisconsin
Public Comment 33-8762 Travis B.P Glaser, La Crosse, Wisconsin
Public Comment 33-8762 David C. John, Senior Research Fellow, The Heritage Foundation, Washington, District of Columbia
Public Comment 33-8762 Debra L. Wolter, Director of Internal Audit, Hutchinson Technology Incorporated, Hutchinson, Minnesota
Public Comment 33-8762 Deloitte Touche LLP, Wilton, Connecticut
Public Comment 33-8762 Don Frank, Partner, Financial Consulting Firm, Minneapolis, Minnesota
Public Comment 33-8762 Dr. Eckhard Mueller, President, Finance Division, BASF AG, Ludwigshafen, Germany
Public Comment 33-8762 Eric Slusser, EVP, Chief Accounting Officer & Controller, Cardinal Health, Inc.
Public Comment 33-8762 Grant Seiffert, President, Telecommunications Industry Association (TIA), Arlington, Virginia
Public Comment 33-8762 Jeff Rohrer, University of Wisconsin-La Crosse
Public Comment 33-8762 Joe Peterson, Bachelor of Science, 2008 Canditate for CPA Exam, University of Wisconsin-LaCrosse, Viroqua, Wisconsin
Public Comment 33-8762 Larry P. Prock, University of Wisconsin-La Crosse, La Crosse, Wisconsin
Public Comment 33-8762 Mark G. Heesen, President, National Venture Capital Association
Public Comment 33-8762 McGladrey & Pullen, LLP
Public Comment 33-8762 Michael Travaglini, Executive Director, Pension Reserves Investment Management Board
Public Comment 33-8762 Nigel Chadwick, Group Financial Controller, BHP Billiton Limited, Melbourne, Australia
Public Comment 33-8762 Ronald D. Atkinson, President, American Society for Quality (ASQ)
Public Comment 33-8762 Samuel H. Pilch, Controller, Chief Accounting Officer, The Allstate Corporation
Public Comment 33-8762 Thomas A. Fanning, Executive Vice President and Chief Financial Officer, Southern Company
Public Comment 33-8762 Thomas E. Damman, Chief Executive Officer, Koexco, Birmingham, Alabama
Public Comment 33-8762 Tim Van Grinsven, University of Wisconsin-La Crosse
Public Comment 33-8762 Winston M. Talbert, Executive Vice President and Chief Financial Officer, Plains Exploration & Production Company

Last Reviewed or Updated: Jan. 7, 2026

File Number
S7-24-06
Release Number
33-8811
33-8762
Related Materials
How to submit comments