Comments on NASDAQ Rulemaking

Notice of Filing of Proposed Rule Change to Require that Listed Companies Have an Internal Audit Function

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Date Received
Date Letter Type Commenter Name
Public Comment Robert C. Kirk
Public Comment Neil Lerner, Vice President, Finance, Psychemedics Corporation
Public Comment Paul Nester, Treasurer and CFO, RGC Resources, Inc.
Public Comment Todd DeZoort, Ph.D., CFE, Professor of Accounting and Professional Advisory Board Fellow, The University of Alabama, and Dana Hermanson, Ph.D., Dinos Eminent Scholar Chair of Private Enterprise, Director of Research, Corporate Governance Center, Kennesaw State University
Public Comment Barbara Russell, CFO and Treasurer, TOR Minerals International
Public Comment Matthew C. Wolsfeld, CFO, NTIC (NASDAQ), Circle Pines, Minnesota
Public Comment Ramy R. Taraboulsi, P.Eng., M.Sc., MBA, CFA, Chairman and CEO, SyncBASE Inc., Toronto, Canada
Public Comment Michael G. Zybala, San Diego, California
Public Comment Charles Fairchild, Controller and CAO, Cray Inc., Seattle, Washington
Public Comment Elizabeth L. Hougen, Chief Financial Officer, Isis Pharmaceuticals, Inc., Carlsbad, California
Public Comment Grant Thornton LLP
Public Comment Joseph D. Hill, CFO, Metabolix, Inc., Cambridge, Massachusetts
Public Comment Julia Reigel, Wilson Sonsini Goodrich & Rosati
Public Comment Kenneth Bertsch, President & CEO, Society of Corporate Secretaries & Governance Professionals, New York, New York
Public Comment Michael McConnell, CFO, Digimarc Corporation
Public Comment Paul R. Oldham, CFO, VP Finance Administration, Electro Scientific Industries, Portland, Oregon
Public Comment Sharon Barbari, EVP Finance and CFO, Cytokinetics, Inc.
Public Comment Alan F. Eisenberg, Executive Vice President, Emerging Companies and Business Development, Biotechnology Industry Organization (BIO)
Public Comment Dorothy M. Donohue, Deputy General Counsel, Securities Regulation, Investment Company Institute, Washington, District of Columbia
Public Comment Mary Kay Fenton, SVP & CFO, Achillion Pharmaceuticals, Inc., New Haven, Connecticut
Public Comment Richard Chambers, President and Chief Executive Officer, The Institute of Internal Auditors
Public Comment Robert D. Shallish, Jr, Executive Vice President, Finance, and CFO, CONMED Corporation, Utica, New York
Public Comment David L. Nunes, President & CEO, Pope Resources
Public Comment Don Tracy, CFO, MGP Ingredients, Inc., Atchison, Kansas
Public Comment Jay Biskupski, CFO, Peregrine Semiconductor Corporation, San Diego, California
Public Comment John H. Lowry, III, CFO, Perceptron, Inc.
Public Comment Vickie Reed, Sr. Director and Controller, Zogenix, Inc., San Diego, California
Public Comment Simon J. Parker, Ellesmere Port, United Kingdom
Public Comment Stanley P. Wirtheim, CPA, CFO, Smartpros.Ltd, Hawthorne, New York
Public Comment Howard K. Kaminsky, Sport Chalet, Inc. Chief Financial Officer, La Canada, California

Last Reviewed or Updated: Dec. 18, 2025

File Number
SR-NASDAQ-2013-032
Release Number
34-69030
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