Comments on Proposed Rule: Improper Influence on Conduct of Audits

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Date Received
Date Letter Type Commenter Name
Public Comment Joseph McLaughlin, Sidley Austin Brown & Wood LLP
Public Comment Stanley Keller, Chair-Committee on Federal Regulation of Securities, Business Law Section, American Bar Association
Public Comment Deborah A. Lamb, Chair, U.S. Advocacy Committee and Linda L. Rittenhouse, Staff, AIMR Advocacy, Association for Investment Management and Research
Public Comment Douglas C. Estes
Public Comment Ernest E. Badway, Co-Chair; Suzanne E. Auletta, Co-Chair; Matthew Levine, Vice-Chair; Ronit V. Fischer; Richard Stelnik; Jason D. May; David U. Gourevitch; Audra A. Acquavella, Committee on Securities and Exchanges of the New York County Lawyers' Association
Public Comment Henry A. McKinnell, Ph.D., Chairman of the Board and CEO, Pfizer Inc., Vice Chairman-Corporate Governance Task Force, Chairman - SEC Subcommittee, The Business Roundtable
Public Comment Kristen Zehner
Public Comment P. Ryan
Public Comment R. Wright and S. Rothenthal
Public Comment Todd M. Malan, Executive Director, Organization for International Investment
Public Comment Andrew Crook
Public Comment Ellen Sweet
Public Comment Jon Kohl
Public Comment Lief Fitzpatrick
Public Comment M. E. Saunders
Public Comment William E. Fraser
Public Comment A. Pierce Stone, Chairman, Independent Community Bankers of America
Public Comment Aaron Crozier
Public Comment Alexander Schaub, Director-General, European Commission, Brussels
Public Comment Anonymous reviewer
Public Comment BDO Seidman, LLP
Public Comment Benjamin J. Catalano, Dorsey & Whitney LLP
Public Comment Cary Klafter, Director of Corporate Affairs and Senior Counsel, Intel Corporation
Public Comment Charlotte M. Bahin, Director of Regulatory Affairs, Senior Regulatory Counsel, America's Community Bankers
Public Comment David A. Costello, CPA, President & CEO, National Association of State Boards of Accountancy
Public Comment Dechert
Public Comment Deloitte & Touche LLP
Public Comment Ernst & Young LLP
Public Comment George Yungmann, Vice President, Financial Standards, National Association of Real Estate Investment Trusts
Public Comment Gerald S. Backman, Chairman of the Committee on Securities Regulation, Business Law Section, New York State Bar Association

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-39-02
Release Number
34-46685
IC-25773
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