Comments on PCAOB Rulemaking:
Notice of Filing of Proposed Rule on Auditing Standard No. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements

[Release No. 34-49544; File No. PCAOB-2004-03]

• Joseph A. Tiesi, Vice President and Controller, Altria Group, Inc., June 9, 2004 (File name: altria060904.pdf)
   
• Comments of KPMG LLP, May 17, 2004 (File name: kpmgllp051704.pdf)
   
• Comments of Samuel H. Pilch, Controller, The Allstate Corporation, May 17, 2004 (File name: allstate051704.pdf)
   
• Comments of David Devlin, President, Fédération des Experts Comptables Européens - European Federation of Accountants (FEE), May 17, 2004 (File name: fee051704.pdf)
   
• Comments of Ernst & Young LLP, May 17, 2004 (File name: ernstyoung051704.pdf)
   
• Comments of James C. Gouin, Vice President and Controller, Ford Motor Company, May 17, 2004 (File name: fordmotor051704.pdf)
   
• Comments of Michael E. Baroody, Executive Vice President, National Association of Manufacturers, May 17, 2004 (File name: nam051704.pdf)
   
• Comments of David A. Richards, CIA, President, Institute of Internal Auditors, May 17, 2004 (File name: iia051704.pdf)
   
• Comments of Dr. Gerhard Gross, Executive Director and Wolfgang P. Böhm, Special Advisor to the Executive Board, lnstitut der Wirtschaftsprüfer (IDW), May 17, 2004 (File name: idw051704.pdf)
   
• Comments of Robert J. Kueppers, Chair, Center for Public Company Audit Firms and John A. Fogarty, Chair, Auditing Standards Board, The Center for Public Company Audit Firms of the American Institute of Certified Public Accountants, May 17, 2004 (File name: aicpa051704.pdf)
   
• Comments of Patrice C. Scatena, Assistant Director of Corporate Affairs, Legal Department, Intel Corporation, May 17, 2004 (File name: intel051704.txt)
   
• Comments of PricewaterhouseCoopers LLP, May 17, 2004 (File name: pricewater051704.pdf)
   
• Comments of Deloitte & Touche LLP, May 17, 2004 (File name: deloitte051704.pdf)
   
• Comments of Mike J Barcikowski, President, Statistical Dynamics, Castle Rock, Colorado, May 17, 2004, (File name: mjbarcikowski6377.htm)
   
• Comments of Siemens Aktiengesellschaft, May 17, 2004 (File name: siemens051704.pdf)
   
• Comments of BDO Seidman, LLP, May 17, 2004 (File name: bdoseidman051704.pdf)
   
• Comments of John J. Stephens, Vice President and Controller, May 17, 2004 (File name: jjstephens051704.pdf)
   
• Comments of Robert Hodgkinson, Director, Technical, The Institute of Chartered Accountants in England & Wales, May 17, 2004 (File name: icaew051704.pdf)
   
• Comments of Hal A. Garyn, Senior Vice President - Director of Audit and Risk Services, Commercial Federal Corporation, May 16, 2004 (File name: cfc051604.pdf)
   
• Comments of Christopher M. Connor, Chairman and Chief Executive Officer, The Sherwin-Williams Company, May 14, 2004 (File name: sherwinwilliams051404.pdf)
   
• Comments of Steven A. Rogers, Vice President, Controller and Principal Accounting Officer, Dominion Resources, Inc., May 14, 2004 (File name: dominion051404.pdf)
   
• Comments of D. Scott Huggins, CIA, CFSA, CFE, Senior Vice President & Chief Auditor, Fulton Financial Corporation, May 10, 2004 (File name: fulton051004.pdf)
   
• Comments of Matthew Gagnon, Director, Internal Audit, The Rouse Company, May 10, 2004 (File name: mgagnon051004.pdf)
   
• Comments of Matthew Leitch, ICAEW, London, United Kingdom, May 9, 2004, (File name: mleitch3849.htm)
   
• Comments of Grant Thornton LLP, May 7, 2004 (File name: grantthorn050704.pdf)
   
• Comments of Charlotte M. Bahin, Senior Vice President, Regulatory Affairs, America's Community Bankers, May 7, 2004 (File name: acb050704.pdf)
   
• Comments of Barry S. Augenbraun, Senior Vice President, Raymond James Financial, Inc., St. Petersburg, Florida, May 5, 2004, (File name: bsaugenbraun2293.htm)
   
• Comments of Dennis M. Stevens, Internal Auditor, Alamo Group, April 29, 2004 (File name: alamogroup042904.pdf)
   
• Comments of Kate Asbeck Chair, PCAOB Subcommittee Committee on Corporate Reporting, Financial Executives International, April 28, 2004 (File name: fei042804.pdf)
   
• Comments of Leon J. Level, Chief Financial Officer, Computer Sciences Corporation, April 27, 2004 (File name: csc042704.pdf)
   
• Comments of Gayle Graham, CFO, small community bank, Clovis, California, April 20, 2004 (File name: ggraham5660.htm)
   
• Comments of Barry S. Augenbraun, Senior Vice President and Corporate Secretary, Raymond James Financial, Inc., St. Petersburg, Florida, April 13, 2004 (File name: pcaob200403-2.pdf)
   
• Comments of Crowe Chizek and Company LLC, March 17, 2004 (File name: pcaob200403-6.pdf)
   

http://www.sec.gov/rules/pcaob/pcaob200403.shtml