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

Filter comments

Date Received
Date Letter Type Commenter Name
Public Comment Bernard Wolfman, Fessenden Professor of Law, Harvard Law School
Public Comment Mitchell M. Gitin, Baker & McKenzie, Moscow, Russia
Public Comment Alan M. Rosen
Public Comment Edward J. Gabrielse
Public Comment Jim Bates, V.P., CFO, Midcoast Aviation, Inc.
Public Comment Ed Bolka
Public Comment Morton M. Rosenthal
Public Comment Ronald Harvot, Tax Director, Trinity Industries, Inc.
Public Comment Michael J. Corcoran, CPA, Chairmen & Chief Executive Officer, HarborView Partners LLC
Public Comment Randolph Caldwell
Public Comment Hugh K. Higgins, Jr., CPA
Public Comment Stanley Keller, Chair-Committee on Federal Regulation of Securities; Richard Rowe, Committee on Law & Accounting, American Bar Association
Public Comment Anchin, Block & Anchin LLP
Public Comment BDO Seidman, LLP
Public Comment Charlotte M. Bahin, Director of Regulatory Affairs, Senior Regulatory Counsel, America's Community Bankers
Public Comment John D. Sheehan, Chief Accounting Officer and Controller, Delphi Corporation
Public Comment K. Michael Conaway, Chair and David A. Costello, President & CEO, National Association of State Boards of Accountancy
Public Comment Kevin Parry, Chief Executive Officer, Parson Consulting
Public Comment Philip Broadley, Group Finance Director, Prudential plc, United Kingdom
Public Comment Paul Lee, Shareholder Engagement Manager, Hermes Investment Management

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
How to submit comments