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 Robert G. Zack, Senior Vice President and General Counsel, OppenheimerFunds, Inc.
Public Comment Robert Hogan, Partner at Stikeman Elliott
Public Comment Robert J. Kaukol, Senior Counsel, Wells Fargo & Company
Public Comment Robert L. Ryan, Senior Vice President and Chief Financial Officer, Medtronic, Inc.
Public Comment Ronald M. Olejniczak, Vice President and Controller and William J. Casazza, Vice President, Deputy General Counsel and Corporate Secretary, Aetna Inc.
Public Comment Seda Taysi, CEO, Planitax, Inc.
Public Comment Senator Carl Levin, U.S. Senate Permanent Subcommittee on Investigations
Public Comment Stephen E. Fiamma, Esq. and John C. Taylor, Esq, Allen & Overy, London, United Kingdom
Public Comment Tagore von Hayek, Chairman, The Center for Investor Trust
Public Comment Thomas L. Milan, Director, Transparency International-USA
Public Comment Thomas M. Sullivan, Chief Counsel for Advocacy; Michael R. See, Assistant Chief Counsel for Advocacy, U.S. Small Business Administration
Public Comment Wendy S. Perez, Board President, California Board of Accountancy
Public Comment William G. Bishop III, CIA, Institute of Internal Auditors
Public Comment William Wise
Public Comment Jeffrey S. Gilbert, C.P.A.
Public Comment Larry T. Clark, CPA, Robinson, Hughes & Christopher, PSC
Public Comment Witt, Mares & Company, PLC
Public Comment Carl Krasik, Mellon Financial Corporation
Public Comment Charles M. Ingram, CPA, Audit Member, Kraft Bros., Essstman Patton and Harrell, PLLC
Public Comment Deloitte & Touche LLP
Public Comment Douglas Flint, Group Finance Director, HSBC Holdings plc, London, United Kingdom
Public Comment Dr. Werner Brandt, Chief Financial Officer and Dr. Christoph Hütten, Head of Corporate Finance, SAP AG
Public Comment John A. Hill, Trustee and Chairman; Paul L. Joskow, Trustee and Chairman, Audit and Pricing Committee, The Putnam Funds
Public Comment Marilyn A. Pendergast, Chair, IFAC Ethics Committee, International Federation of Accountants
Public Comment Mark Anson, Chief Investment Officer, the California Public Employees' Retirement System
Public Comment Mauldin & Jenkins, LLC
Meeting with SEC Officials Memorandum from the Office of Commissioner Glassman regarding January 8, 2003 meeting with PricewaterhouseCoopers
Meeting with SEC Officials Memorandum from the Office of Commissioner Glassman regarding January 9, 2003 meeting with Deloitte & Touche
Public Comment Naohiko Matsuo, Director for International Financial Markets, International Affairs Division, Financial Services Agency, Japan
Public Comment Neal West, Director of Assurance Services and Edward C. Drosdick, Director of SEC Practice, Moss Adams LLP

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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