Online Comment Letters

Project: 2013-300 Disclosure of Uncertainties about an Entity’s Going Concern Presumption

Reference Number: 2013-300

Disclosure of Uncertainties about an Entity’s Going Concern Presumption

Letter Affiliation Submitted By:
1 SIMON HU View
2 COLUMBIA SUSSEX CORPORATION THEODORE R. MITCHEL View
3 FICPA/AP&ASC STEVEN MORRISON View
4 CORPORATE VALUE PARTNERS INC. RONALD D. DIMATTIA View
5 WALZ DEIHM GEISENBERGER BUCKLEN & TENNIS P.C. JOHN SCHILTHUIS View
6 CCMC/U.S. CHAMBER OF COMMERCE TOM QUAADMAN View
7 PRICEWATERHOUSECOOPERS LLP View
8 IMA/FRC/SBFRC NANCY J. SCHROEDER AND JOHN K. EXLINE View
9 PICPA/A&A COMMITTEE RICHARD E. WORTMANN View
10 MARCUM LLP GREGORY GIUGLIANO View
11 THE PNC FINANCIAL SERVICES GROUP INC. JOHN JJ MATTHEWS View
12 NYSSCPA J. MICHAEL KIRKLAND View
13 THE WILLIAMS COMPANIES INC. TED TIMMERMANS View
14 CENTER FOR AUDIT QUALITY CYNTHIA M. FORNELLI View
15 ILLINOIS CPA SOCIETY/APC SCOTT G. LEHMAN AND AMANDA M. RZEPKA View
16 MCGLADREY LLP View
17 IIF/SAG DAVID SCHRAA View
18 BDO USA LLP View
19 OSCPA/A&A COMMITTEE DANIEL P. STEWARD View
20 MAYER HOFFMAN MCCANN P.C. View
21 PFIZER INC. LORETTA V. CANGIALOSI View
22 TEXAS SOCIETY OF CPAS SANDRA K. BROWN View
23 ROBERT N. WAXMAN View
24 IACVA JAMES P. CATTY View
25 NJSCPA/AASIG RENEE RAMPULLA View
26 PLANTE & MORAN PLLC View
27 GOODYEAR TIRE & RUBBER COMPANY RICHARD J. NOECHEL View
28 CROWE HORWATH LLP View
29 KPMG LLP View
30 CALCPA/APAS COMMITTEE MICHAEL D. FEINSTEIN View
31 CALLOWAY'S NURSERY INC. DANIEL G. REYNOLDS View
32 SENSIBA SAN FILIPPO LLP View
33 AICPA/FINREC RICHARD PAUL AND AARON ANDERSON View
34 VIRGINIA SOCIETY OF CPAS MICHAEL WAGNER View
35 DELOITTE & TOUCHE LLP View
36 MOSS ADAMS LLP View
37 KENTUCKY SOCIETY OF CPAS/ESC GLENN BRADLEY View
38 ERNST & YOUNG LLP View
39 AAA/FARS/FRPC T. JEFFREY WILKS View
40 FORD MOTOR COMPANY SUSAN M. CALLAHAN View
41 ASSOCIATION OF THE BAR OF THE CITY OF NY/CFR MICHAEL R. YOUNG View
42 COHNREZNICK LLP View
43 GRANT THORNTON LLP View
44 SOCIETY OF LOUISIANA CPAS/A&A ALEX L. SUFFRIN View
45 PIERCY BOWLER TAYLOR & KERN CPAS HOWARD B. LEVY View
46 AMERICAN COUNCIL OF LIFE INSURERS MICHAEL MONAHAN View
47 AICPA/PCPS/TIC KAREN KERBER View