Comments on Proposed Rule: Strengthening the Commission's Requirements Regarding Auditor Independence

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Date Received
Date Letter Type Commenter Name
Public Comment Ed. McConnell
Public Comment Bernard Wolfman, Fessenden Professor of Law, Harvard Law School
Public Comment Eric D. Roiter, Senior Vice President and General Counsel, Fidelity Management & Research Company
Public Comment Lisa Gunther
Public Comment Richard L. Trumka, Secretary-Treasurer, American Federation of Labor and Congress of Industrial Organizations
Public Comment Lynn Turner
Public Comment A. Pierce Stone, Chairman, Independent Community Bankers of America
Meeting with SEC Officials Memorandum from the Office of Commissioner Glassman regarding January 15, 2003 meeting with Pfizer, Inc.
Public Comment RW Thompson, CPA, CGFM, CFE
Public Comment A.N. Midwest
Public Comment Calvin H. Johnson, Andrews & Kurth Centennial Professor of Law, The University of Texas School of Law
Meeting with SEC Officials Memorandum from the Office of Commissioner Glassman regarding January 13, 2003 meeting with KPMG
Public Comment Cleary, Gottlieb, Steen & Hamilton
Meeting with SEC Officials Memorandum from Alison Spivey regarding January 9, 2003 meeting with Deutsche Bank, DaimlerChrysler and Siemens
Public Comment David K. Owens, Executive Vice President, Business Operations, Edison Electric Institute
Public Comment Frank H. Brod, Chair, Committee on Corporate Reporting; David H. Sidwell, Chair, SEC Subcommittee Committee on Corporate Reporting, Financial Executives International
Public Comment Lawrence Gray, CPA, Auditing & Accounting Standards Committee Chairman, New Jersey Society of Certified Public Accountants
Public Comment Maureen Schwartz, Executive Director, BKR International
Public Comment Akio Okuyama, President and CEO, The Japanese Institute of Certified Public Accountants
Public Comment Alexander Schaub, Director-General, European Commission
Public Comment Anthea L Rose (Mrs), Chief Executive, Association of Chartered Certified Accountants
Public Comment Bill Garber, Director, Government Affairs, Appraisal Institute
Public Comment Bucky Glover, CPA, President, North Carolina Association of CPAs
Public Comment Christopher M. Bone, Executive Vice President -- Chief Actuary, Aon Consulting
Public Comment Clive Edrupt, CBI Company Affairs, Confederation of British Industry
Public Comment Council of the Bars and Law Societies of the European Union, Bruxelles
Public Comment Craig S. Tyle, General Counsel, Investment Company Institute
Public Comment Damon Silvers, Associate General Counsel, American Federation of Labor and Congress of Industrial Organizations
Public Comment Daniel P. DeVasto, President and CEO, Wolf & Company, P.C.
Public Comment Darla C. Stuckey, Corporate Secretary, New York Stock Exchange, Inc.

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-49-02
Release Number
33-8154
34-46934
35-27610
IC-25838
IA-2088
FR-64
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