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 Robert A. Schoelkoph, CPA, Senior Vice-President and Chief Financial Officer, Home Federal Bancorp, Inc., Nampa, Idaho
Public Comment 33-8762 Steve Biskie, National Director, IT Risk, Hudson Financial Solutions
Public Comment 33-8762 Wade P. Piazza, 2008 Accounting Graduate, University of Wisconsin La Crosse
Public Comment 33-8762 Adam Hurst, University of Wisconsin-La Crosse
Public Comment 33-8762 Angela Yip, San Jose Water Company
Public Comment 33-8762 Center for Audit Quality
Public Comment 33-8762 Jacques Potdevin, President, Fdration des Experts Comptables Europens (European Federation of Accountants)
Public Comment 33-8762 Kimberly Huston, University of Wisconsin - La Crosse, 2008 Candidate for CPA Exam
Public Comment 33-8762 Mark C. Hart, CPA, CFO, Chandler (U.S.A.), Inc., Chandler, Oklahoma
Public Comment 33-8762 Bruce McCuaig, CA CIA CCSA, Principal Consultant and Chief Risk Officer, Paisley
Public Comment 33-8762 Casey Brandow, 2007 Accounting Graduate
Public Comment 33-8762 Dustin Bakalars, University of Wisconsin-La Crosse
Meeting with SEC Officials 33-8762 Memorandum from the Office of the Chief Accountant regarding a February 15, 2007, meeting with representatives from the Center for Audit Quality
Public Comment 33-8762 Rod Scott, R.G. Scott & Associates, LLC, Sarasota, Florida
Public Comment 33-8762 Ian D. Lamdin, CPA, CFE, Internal Audit Manager, Symmetricom, Inc.
Public Comment 33-8762 Ron Lataille, Vice President, Treasurer and Chief Financial Officer, UFP Technologies
Public Comment 33-8762 Ashley A. Lopina, 2008 University Wisconsin La Crosse Accounting Graduate, LaCrosse, Wisconsin
Public Comment 33-8762 Jeff Mahoney, General Counsel, Council of Institutional Investors
Public Comment 33-8762 Linda D. Devonish-Mills, CPA, Institute of Management Accountants, Montvale, New Jersey
Public Comment 33-8762 Peter J. Chepucavage, General Counsel, Plexus Consulting, on behalf of The International Association of Small Broker Dealers and Advisors
Public Comment 33-8762 James C. Conboy, Jr., President & CEO, CNB Corporation & Citizens National Bank of Cheboygan
Public Comment 33-8762 Katlin Dassow, 2008 Accounting/Finance Graduate, University of Wisconsin-La Crosse
Public Comment 33-8762 Kimberly R. Holte, University of Wisconsin-La Crosse
Meeting with SEC Officials 33-8762 Memorandum from the Office of the Chief Accountant regarding a February 9, 2007, meeting with Cees Klumper and Matthew Shephard
Public Comment 33-8762 BUSINESSEUROPE
Public Comment 33-8762 AnnMarie Sagen, 2007 Accounting graduate UW-L, La Crosse, Wisconsin
Public Comment 33-8762 Peter J. Wallison, Senior Fellow, American Enterprise Institute
Public Comment 33-8762 Paul A. Sharman, ACMA, President and CEO, Institute of Management Accountants
Public Comment 33-8762 Paul A. Shaw, Director Internal Audit / SOX, Rockwood Holdings, Inc., Princeton, New Jersey
Public Comment 33-8762 JD Higginbotham, CPA

Last Reviewed or Updated: Dec. 18, 2025

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