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

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Date Sort descending	Letter Type	Commenter Name
Jan. 10, 2003	Public Comment	Peter Wyman, President, Institute of Chartered Accountants in England & Wales, London, United Kingdom
Jan. 10, 2003	Public Comment	Robert F. Richter, CPA
Jan. 10, 2003	Public Comment	Ronald G. Fulop, Vice President - Corporate Internal Audit, Johnson & Johnson
Jan. 10, 2003	Public Comment	Russell L. Isenhour, CPA
Jan. 10, 2003	Public Comment	Samuel R. Lolan, CPA, Castaing, Hussey & Lolan, LLC
Jan. 10, 2003	Public Comment	Sarah A.B. Teslik, Executive Director, Council of Institutional Investors
Jan. 10, 2003	Public Comment	Shigeru Iwamoto, Managing Partner, Asahi & Co.
Jan. 10, 2003	Public Comment	Sullivan & Cromwell LLP
Jan. 10, 2003	Public Comment	Thomas P. Fee, Jr., CPA, Robert T. Haefele, CPA, James A. Rogers, Jr. CPA, Arnold S. Page, CPA, Mary L. Gallagher, CPA, Haefele Flanagan & Co., p.c.
Jan. 10, 2003	Public Comment	William L. Yeates, Partner, Director of SEC Audit Operations, Hein + Associates LLP
Jan. 9, 2003	Public Comment	Arnold C. Hanish, Executive Director, Finance and Chief Accounting Officer, Eli Lilly and Company
Jan. 9, 2003	Public Comment	Craig T. Glynn
Jan. 9, 2003	Public Comment	Deborah A. Lamb, Chair, U.S. Advocacy Committee and Linda L. Rittenhouse, Staff, AIMR Advocacy, Association for Investment Management and Research
Jan. 9, 2003	Public Comment	J. Hommen, Vice Chairman of the Board of Management & CFO, Royal Philips Electronics, Amsterdam, The Netherlands
Jan. 9, 2003	Public Comment	KPMG LLP
Jan. 9, 2003	Public Comment	Lawrence K. Barlow, President, Caliber Business Solutions, Inc.
Jan. 9, 2003	Public Comment	McGladrey & Pullen, LLP
Jan. 9, 2003	Public Comment	Philip A. Laskawy
Jan. 9, 2003	Public Comment	Roland G. Ley
Jan. 9, 2003	Public Comment	Thomas J. Donohue, United States Chamber of Commerce
Jan. 9, 2003	Public Comment	William F. Ezzell, CPA, Chairman, Board of Directors and Barry C. Melancon, CPA, President and CEO, American Institute of Certified Public Accountants
Jan. 8, 2003	Public Comment	Darold Rath, CPA, Chief Executive Officer, Managing Partner, Eide Bailly LLP
Jan. 8, 2003	Public Comment	David A. Wood, Deputy Director, Accounting & Auditing, Institute of Chartered Accountants of Scotland
Jan. 8, 2003	Public Comment	Mohler, Nixon & Williams
Jan. 8, 2003	Public Comment	PricewaterhouseCoopers
Jan. 8, 2003	Public Comment	Robert S. Schwartz, Esq.
Jan. 7, 2003	Public Comment	David C.W. Howell, Radica Games Limited
Jan. 7, 2003	Meeting with SEC Officials	Memorandum from Adeel H. Jivraj regarding meeting with PricewaterhouseCoopers LLP, Ernst & Young LLP, Deloitte & Touche LLP, and KPMG LLP
Jan. 7, 2003	Meeting with SEC Officials	Memorandum from the Office of Commissioner Glassman regarding January 6, 2003 meeting with Ernst & Young
Jan. 7, 2003	Public Comment	Piercy, Bowler, Taylor & Kern

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

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

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