Online Comment Letters

Project:

Reference Number: FAF-PCREQ

Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB

Letter Affiliation Submitted By:
1 DENNIS R. BERESFORD View
2 RICHARD LARKIN View
3 JAMES GROSS View
4 MICHAEL A. CRAWFORD View
5 GARY CADEMARTORI View
6 RICHARD J. SWIFT View
7 FRANK WALKER View
8 ROBERT J. SWIERINGA View
9 MICHAEL SCHERZER View
10 TENNESSEE DEPARTMENT OF AUDIT ARTHUR A. HAYES View
11 EDWARD W. TROTT View
12 JAMES J. LEISENRING View
13 TERRY WARFIELD View
14 NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY SAMUEL K. COTTERELL View
15 AMERICAN ACCOUNTING ASSOCIATION/FASC View
16 CHERYL MULLINS View
17 NAVY FEDERAL CREDIT UNION CUTLER DAWSON View
18 DAVID B. RICKARD View
19 DENNIS H. CHOOKASZIAN View
20 CLIFTON GUNDERSON LLP KRISTA MCMASTERS View
21 P. GLENN BRADLEY View
22 MICHIGAN OFFICE OF THE AUDITOR GENERAL THOMAS H. MCTAVISH View
23 IOWA DEPARTMENT OF ADMINISTRATIVE SERVICES CALVIN MCKELVOGUE View
24 FINANCIAL EXECUTIVES INTERNATIONAL/CPC WILLIAM KOCH View
25 CFA INSTITUTE/CDPC KURT N. SCHACHT View
26 NATIONAL ASSOC. OF FEDERAL CREDIT UNIONS B. DAN BERGER View
27 GOVERNMENT FINANCE OFFICERS ASSOCIATION JEFFREY L. ESSER View
28 GRANT THORNTON LLP View
29 COMMONWEALTH OF VIRGINIA AUDITOR OF PUBLIC ACCOUNTS WALTER J. KUCHARSKI View
30 GROUP OF NORTH AMERICAN INSURANCE ENTERPRISES JERRY DE ST. PAER View
31 SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATION MATTHEW L. SCHROEDER View
32 NATIONAL ASSOCIATION OF STATE AUDITORS, COMPTROLLERS AND TREASURERS VERNON L. LARSON View
33 ILLINOIS CPA SOCIETY/APC JOHN A. HEPP View
34 ODELL VALUATION CONSULTING, LLC JUDITH H. O'DELL View
35 J. VIRGIL MOON View
36 U.S. GOVERNMENT ACCOUNTABILITY OFFICE DAVID M. WALKER View
37 ILLINOIS GOVERNMENT FINANCE OFFICERS ASSOC./TARC BONNIE M. MCLEOD View
38 ASSOCIATION OF GOVERNMENT ACCOUNTANTS/FMSB ROBERT L. CHILDREE View
39 JAMES L. BROWN View
40 NEIL A. SULLIVAN View
41 ANDY THROWER View
42 COUNCIL OF INSTITUTIONAL INVESTORS JEFF MAHONEY View
43 DAN EBERSOLE View
44 AICPA RANDY G. FLETCHALL View
45 ERNST YOUNG LLP View
46 ANNE G. ROSS View
47 UBS AG WILLIAM WIDDOWSON View
48 INSTITUTE OF MANAGEMENT ACCOUNTANTS PAUL SHARMAN View
49 INVESTORS TECHNICAL ADVISORY COMMITTEE JEFF MAHONEY View
50 DAVID A. LAYDEN View
51 PRICEWATERHOUSECOOPERS LLP View
52 FINANCIAL EXECUTIVES INTERNATIONAL/CCR ARNOLD C. HANISH View
53 NYS GFOA MICHAEL GENITO View
54 CREDIT UNION NATIONAL ASSOCIATION SCOTT M. WAITE View
55 UNIVERSITY OF UTAH JEFFREY J. WEST View
56 JULIE O'BRIEN View
57 OHIO CENTER FOR PROFESSIONAL ACCOUNTANCY RAY G. STEPHENS View
58 CREDIT SUISSE GROUP RUDOLF BLESS View
59 EDWARD J. MAZUR View