Comments on Proposed Rule: Framework for Enhancing the Quality of Financial Information Through Improvement of Oversight of the Auditing Process


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Date Received
Date Sort descending Letter Type Commenter Name
Public Comment Raymond J. Protti, President & Chief Executive, Canadian Bankers Association
Public Comment Dennis M. Stevens, Internal Auditor, Alamo Group
Public Comment Cyndy Elworth, CPA, CVA, CIA, Kirkpatrick, Phillips & Miller, CPAs
Public Comment Barton W. Baldwin, CPA, Chair, and David A. Costello, CPA, President and CEO, National Association of State Boards of Accountancy (NASBA)
Public Comment Comments John D. Sheehan, Chief Accounting Officer and Controller, Delphi Corp.
Public Comment Tammy Caldwell
Public Comment Faye Casper
Public Comment Frank Tymon
Public Comment Heather McChristian
Public Comment Tiffany P. Hurley
Public Comment Erin King, Accounting Senior
Public Comment J. House, Accounting Major, MBA Student
Public Comment Leona Lander
Public Comment Scott Pacheco, Accounting Student, University of Arkansas at Little Rock
Public Comment Bill James, CPA
Public Comment Brett Weber
Public Comment Chris Van Dyk, Chairman, Mylero Corporation, Bainbridge Island, Washington
Public Comment Kenneth G. Ramey, Paso Robles, Calif.
Public Comment William R. Britt, CPA, Snellville, Georgia
Public Comment Eugene V. Lipkowitz
Public Comment Ernest J. Pavlock, PhD, CPA, is Professor Emeritus of Accounting, Virginia Tech, Blacksburg, Virginia and Henry E. McCandless, MBA, Calif., writer and consultant in accountability, Victoria, B.C., Canada
Public Comment Charles & Marilee Stanton, Durability Solutions, L.L.C., Pahoa, Hawaii
Public Comment Ralph E. Frost
Public Comment Joe Berns
Public Comment Earl Engelhardt
Public Comment William J. Darusmont
Public Comment Daniel Fioranelli
Public Comment John Berlin
Public Comment Joseph Spinella
Public Comment Tom Stewart-Gordon, Editor, SCOR Report

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-24-02
Release Number
33-8109
34-46120
35-27543
IA-2039
IC-25624