Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers

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Date Received
Date Letter Type Commenter Name
Public Comment Erik J. De Vries, Student, Saint John, Indiana
Public Comment Gregory M. Smith, CPA, Director, Operations/ Compliance & Fund Accounting, Investment Company Institute
Public Comment Royal T. Hudspeth
Meeting with SEC Officials Memorandum from the Office of Office of Commissioner Luis A. Aguilar regarding a July 17, 2009, meeting with representatives of PriceWaterhouseCoopers LLP.
Public Comment Keith F. Higgins, Chair, Committee on Federal Regulation of Securities, American Bar Association Business Law Section, Boston, Massachusetts
Meeting with SEC Officials Memorandum from the Office of the Chief Accountant regarding a May 12, 2009, meeting with a representative of Bruegel.
Public Comment Zane D. Blackburn, Office of the Comptroller of the Currency; Robert F. Storch, Federal Deposit Insurance Corporation; Jeffrey J. Geer, Office of Thrift Supervision; Arthur W. Lindo, Board of Governors of the Federal Reserve System; Melinda Love, National Credit Union Administration
Public Comment Phil Ameen, New Canaan, Connecticut
Public Comment Dr. Terry M. Saigh, C.P.A., Ph.D., The London Centre for International Corporate Governance Law
Public Comment Matthew L. Schroeder, Chairman, Dealer Accounting Committee, Securities Industry and Financial Markets Association
Public Comment Rep. Lee Terry, U.S. House of Representatives
Public Comment Paul V. Boyle, Chief Executive, Financial Reporting Council
Public Comment Andrea Psoras
Public Comment Cleary Gottlieb Steen & Hamilton LLP
Public Comment Hans van Damme, President, Federation of European Accountants
Public Comment Jamie S. Miller, Vice President and Controller, General Electric Company
Public Comment Jeffrey H. Ellis, Managing Director and Jeannot Blanchet, Managing Director, Huron Consulting Group
Public Comment Alan F. Eisenberg, Executive Vice President, Emerging Companies and Business Development, Biotechnology Industry Organization (BIO)
Public Comment Alexis L. Serfaty, European-American Business Council, Washington, District of Columbia
Public Comment Amy Hutchinson, Assistant Director, Accounting & Auditing, Institute of Chartered Accountants of Scotland
Public Comment Annmarie T. Hagan, Vice President, Chief Accounting Officer and Corporate Controller, CIGNA Corporation
Public Comment Arnold C. Hanish, Chairman, Committee on Corporate Reporting, Financial Executives International and Ronald D. Dickel, Chairman, Committee on Taxation, Financial Executives International
Public Comment Arnold C. Hanish, CPA, Vice President Finance and CAO, Eli Lilly and Company, Indianapolis, Indiana
Public Comment Ashwini Sawhney, Vice President and Controller, Dominion Resources Services
Public Comment BDO Seidman, LLP
Public Comment Bill G. Debuque, CPA, CFE, Glenolden, Pennsylvania
Public Comment Bob Laux, Senior Director, Financial Accounting and Reporting, Microsoft
Public Comment Bruce Pounder, CMA, CFM, DipIFR (ACCA), Chair, IMA Small Business Financial and Regulatory Affairs Committee
Public Comment Carleen C. Kohut, SVP and Chief Financial Officer, National Retail Federation
Public Comment Carolyn Sizemore, Vice President and Controller, CSX Corporation, Jacksonville, Florida

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-27-08
Release Number
33-8982
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