Comments on Proposed Rule: Standards Relating to Listed Company Audit Committees

Filter comments

Date Received
Date Letter Type Commenter Name
Public Comment Robert C. Treuhold, Linda A. Hesse, Shearman & Sterling on behalf of France Telecom
Public Comment Samuel E. Upchurch, Jr., Executive Vice President, General Counsel & Secretary, Regions Financial Corp.
Public Comment Stan Hung, Director and Chief Finance Officer, United Microelectronics Corporation; Wen Chung Lin, Vice President, Siliconware Precision Industries Co., Ltd.; Weishun Cheng, Chief Financial Officer, AU Optronics Corp.; Joseph Tung, Chief Financial Officer, Advanced Semiconductor Engineering, Inc.
Public Comment Stefano Micossi, Director General, Italian Association of Limited Liability Companies
Public Comment Sullivan & Cromwell LLP
Public Comment Takeshi Yoshii, Chairperson, Japan Corporate Auditors Association
Public Comment Telefonaktiebolaget LM Ericsson
Public Comment Tetsuya Kawakami, Director, Member of the Board and Chief Financial Officer, Matsushita Electric Industrial Co., Ltd., Japan
Public Comment Theodore Altman, Piper Rudnick LLP
Public Comment Thomas W. Briggs, Kelly Hart & Hallman
Public Comment Tony M. Edwards, Senior VP and General Counsel, National Association of Real Estate Investment Trusts
Public Comment Vincent Hillery, Esq., Executive Vice President, General Counsel and Secretary and Craig Heberton, Esq., Assistant General Counsel, Transamerica Finance Corporation
Public Comment W. Wayne Withers, Senior Vice President, Secretary and General Counsel, Emerson Electric Co.
Public Comment Wayne Avellanet
Public Comment William D. Eggers, Sr. Vice President & General Counsel, Corning Incorporated
Public Comment William F. Ezzell, CPA, Chairman, Board of Directors; Barry C. Melancon, CPA President and CEO, American Institute of Certified Public Accountants
Public Comment William G. Bishop III, CIA, President, Institute of Internal Auditors
Public Comment William H. Shea, Jr., President and Chief Executive Officer, Buckeye Partners, L.P.
Public Comment William P. Rogers, Jr., Cravath, Swaine & Moore
Public Comment Yoshihiko Miyauchi, Chairman and Chief Executive Officer, ORIX Corporation
Public Comment Craig R. Rich, General Counsel, Williams Energy Partners L.P.
Public Comment Eckart Sünner, President, BASF Aktiengesellschaft
Public Comment Hajime Kuwata, Deputy Director General, Ministry of Economy, Trade and Industry, The Japanese Government
Public Comment Heinz Sundt, Telekom Austria AG, Austria
Public Comment Koichi Suzuki, President, Chief Executive Officer and Representative Director, Internet Initiative Japan, Inc.
Public Comment Marcus B. Elliott, Vice President - Internal Audit, JPI Partners, LLC
Public Comment Michael B. Peisner, Curtis Thaxter Stevens Broder & Micoleau LLC
Public Comment Tim Moore, Vice President, General Counsel and Secretary, Plains All American Pipeline, L.P.
Public Comment Daniel S. Shook
Public Comment Steven K. Hazen, Esq.

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-02-03
Release Number
33-8173
34-47137
IC-25885
How to submit comments