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


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Date Received
Date Sort descending Letter Type Commenter Name
Public Comment Richard M. Levy, Chief Accounting Officer and Controller, SAFECO Corporation
Public Comment Sam A. Khoury, President, Inavisis International Inc./CSG
Public Comment William Kinney, University of Texas; Zoe-Vonna Palmrose, University of Southern California; Susan Scholz, University of Kansas
Public Comment Ernst & Young LLP
Public Comment Herbert N. Beller, Chair, Section of Taxation, Section of Taxation, American Bar Association
Public Comment Robert A. Anker, President, American Academy of Actuaries
Public Comment Robert T. Bossart
Public Comment Anthony J. Sejba, Chairman of the Board; Robert W. Folger, Chairman, Professional Issues Committee; CPA Associates International, Inc.
Public Comment Dan R. Kalp
Public Comment Sherman L. Rosenfield, CPA, P.A.
Public Comment Richard L. Burton, Managing Partner, Burton McCumber & Cortez, L.L.P.
Public Comment Arthur J. Radin, Radin, Glass & Co.
Public Comment Paul J. Peroni, CPA, Internal Audit Project Leader, BellSouth Corporation
Public Comment Rubin, Brown, Gornstein & Co. LLP
Public Comment Weaver & Martin
Public Comment Dr. Veidt, Prof. Dr. Naumann, Institut der Wirtschaftsprüfer, Germany
Public Comment PricewaterhouseCoopers
Public Comment Perry Adkins - CIA, CPA, CISA
Public Comment Peter Wyman, President, Institute of Chartered Accountants in England & Wales, United Kingdom
Public Comment Dan Steward, Staff Accountant, Battelle & Battelle LLP
Public Comment Jason Zahner
Public Comment John G. Ratliff, CPA, Daniel, Ratliff & Co.
Public Comment S. Walter McNairy, Jr. CPA, Member, Dixon Odom PLLC
Public Comment Patrick D. Jewison, Vice President and Controller, NOVA Chemicals Corporation
Public Comment Epstein, Weber & Conover, PLC
Public Comment Spence, Marston, Bunch & Co.
Public Comment John Lyon, Senior Vice President, Arthur Consulting Group, Inc.
Public Comment Marshall A. Geiger, Professor, Accounting Department and David S. North, Assistant Professor, Finance Department, E. Claiborne Robins School of Business, University of Richmond; Brendan T. O'Connell, Associate Professor, School of Accounting and Finance, Deakin University
Public Comment McCurdy and Associates, CPA's, Inc.
Public Comment Robert G. Beard

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