Comments on Proposed Rule: Revision of the Commission's Auditor Independence Requirements

Comments have been received from individuals and entities using a variety of Letter Types:

Comment
A: 193
B: 22
C: 6

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Date Received
Date Letter Type Commenter Name
Public Comment Karla Bailey, Tucson, AZ
Public Comment P. Ronald Callihan, CIA
Public Comment Maurice Moore, Internal Data Network Support Center, ISC Network Engineer, CCNA, Worldcom.com
Public Comment Roland Kotcomp dated September 9, 2000 received via email on
Public Comment Kalman A. Barson, CPA
Public Comment Charles W. Rutherford, CPA, Gaither Rutherford & Company LLP, Evansville, Ind.
Public Comment Michael Marciniak, CPA
Public Comment Stacey Abrams
Public Comment Steve Scoggan, CPA, Leverich Rasmuson Banyard
Public Comment Elaine Zoller, CPA
Public Comment Stanley Keller, Chair, Committee on Federal Regulation of Securities, American Bar Association
Public Comment Roger Corless, CPA
Public Comment Andrew D. Cuitano, President and Chief Executive Officer, American Express Tax and Business Services
Public Comment Association of Chartered Certified Accountants, London, United Kingdom
Public Comment Barabara E. LaSusa, Associate General Counsel, Heller Financial, Inc.
Public Comment Barbara R. Porter, Executive Director, Idaho State Board of Accountancy
Public Comment Batched Comments of 19 Individuals
Public Comment Batched Comments of 29 Individuals
Public Comment Baxter Rice, President, California Board of Accountancy, Sacramento, Calif.
Public Comment Bernadette Smith, CPA
Public Comment Byron DeStigter, CPA, Leverich Rasmuson Banyard
Public Comment Charles C. Cox, Kenneth R. Cone, and Gustavo E. Bamberger, Lexecon Inc.
Public Comment Charley Shumway, CPA, Leverich Rasmuson Banyard
Public Comment Dan Perez, CPA, Leverich Rasmuson Banyard
Public Comment David C. Robinson, Vice President and General Counsel, Chubb Executive Risk
Public Comment David F. Lawrence, CPA, Indianapolis, Ind.
Public Comment Deborah A. Kitchens, Vice President and Controller, Kerr-McGee Corporation
Public Comment Deloitte & Touche
Additional Files:
Public Comment Diane T. Zwinak, Councilor, Buchanan & Mitchell, P.C.
Public Comment Don N. Kleinmuntz, Ph.D., Professor of Business Administration, University of Illinois at Urbana-Champaign, Champaign, Ill.

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-13-00
Release Number
33-7870
34-42994
35-27193
IC-24549
IA-1884
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