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 David Devlin, President, FEE (Fédération des Experts Comptables Européens - European Federation of Accountants)
Public Comment David W. Smith, FCA, President, The Canadian Instituteof Chartered Accountants
Public Comment Frank G. Zarb, Jr., Chair, Subcommittee on Auditor Independence, American Society of Corporate Secretaries
Public Comment George T. Hamilton, Senior Vice President, Aurora Group, Inc.
Public Comment Grant Thornton LLP
Public Comment Graylin E. Smith, CPA, President, Maryland Association of Certified Public Accountants
Public Comment Hal A. Garyn, First Vice President - Director of Audit, Compliance & Security, Commercial Federal Bank
Public Comment Hansen, Barnett & Maxwell
Public Comment Heidi Stam, Principal, Securities Regulation, The Vanguard Group
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 J. A. (Drew) Glennie, International President, Tax Executives Institute
Public Comment Jeffrey H. Lane, Senior Vice President and General Counsel, MGIC Investment Corporation
Public Comment Jeffrey W. Grossman, Vice President and Controller, NiSource Inc.
Public Comment Jerry W. Powell, General Counsel and Secretary, Compass Bancshares, Inc.
Public Comment John H. Dobkin, William H. Foulk, Jr.
Public Comment Joseph J. Floyd, Huron Consulting Group, LLC
Public Comment Keith Johnson, Chief Legal Counsel, State of Wisconsin Investment Board
Public Comment Leon J. Level, Vice President and Chief Financial Officer, Computer Sciences Corporation
Public Comment Loretta V. Cangialosi, Vice President and Controller, Pfizer
Public Comment Louis C. Grassi, CPA, CFE, Managing Partner, Grassi & Co., CPA, P.C.
Public Comment Lynn E. Turner
Public Comment Mark A, Welsh, CPA, Member, Trice Geary & Myers LLC
Public Comment Mark Armour, Chairman of the Hundred Group, The Hundred Group of Finance Directors, London, United Kingdom
Public Comment Michael D. Larrowe, CPA, Managing Partner, Larrowe & Company, CPA's
Public Comment Michael D. Waters, Balch & Binham LLP
Public Comment Nikki E. Larrowe, CPA, Larrowe & Company, CPA's
Public Comment Osler, Hoskin & Harcourt LLP
Public Comment Paul M. Pickett, CPA, Audit Partner, Larrowe & Company, CPA's
Public Comment Peter C. Clapman, Senior Vice President and Chief Counsel, Corporate Governance, Teachers Insurance and Annuity Association/College Retirement Equities Fund
Public Comment R. Jeffrey Galli, CPA, President, Pennsylvania Institute of Certified Public Accountants

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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