Comments on PCAOB Rulemaking

Notice of Filing of Proposed Rules on The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, and Departures from Unqualified Opinions and Other Reporting Circumstances, and Related Amendments to Auditing Standards

[Release No. 34-81187; File No. PCAOB-2017-01]

Submitted Comments

Oct. 16, 2017 Shawn M. Barker, Vice President and Controller, Ball Corporation
Aug. 30, 2017 Rand Bernhard
Aug. 25, 2017 Bernard Peter Agulhas, Chief Executive Officer, Independent Regulatory Board for Auditors, Johannesburg, South Africa
Aug. 24, 2017 Joan Conley, SVP and Secretary, Nasdaq
Aug. 24, 2017 Cleary Gottlieb Steen & Hamilton LLP
Aug. 24, 2017 Vincent Papa, Interim Head, Financial Reporting Policy, Advocacy Division, and Kurt N. Schacht, CFA, JD, Managing Director, Advocacy; CFA Institute
Aug. 24, 2017 Steve Boston
Aug. 23, 2017 Richard F. Chambers, President and Chief Executive Officer, Institute of Internal Auditors
Aug. 23, 2017 Anne Sheehan, Director of Corporate Governance, California State Teachers’ Retirement System
Aug. 21, 2017 John L. Merino, Corporate Vice President and Principal Accounting, et al., FedEx Corporation
Aug. 21, 2017 J. Robert Brown, Jr., Lawrence W. Treece Professor of Corporate Governance and Director, Corporate and Commercial Law Program, University of Denver Sturm College of Law, et al.
Aug. 21, 2017 Mark Yu
Aug. 21, 2017 Carter A. Pearl, Charertered Financial Analyst
Aug. 21, 2017 John N. Walker
Aug. 19, 2017 Robert N. Waxman, CPA
Aug. 19, 2017 Todd Schmiedeke
Aug. 19, 2017 Joe Porter, Former President, CFA Society of Atlanta, CFA Society of Jacksonville Chairman of the Board (Ret.) Enterprise National Bank, Chief Investment Officer, Bank South Corporation (now Bank America)
Aug. 19, 2017 Charles F. Schollaert
Aug. 19, 2017 Matthew R. Flesher
Aug. 18, 2017 Ernst & Young, LLP
Aug. 18, 2017 Mick Homan, Chairman, Committee on Corporate Reporting, Financial Executives International
Aug. 18, 2017 Sharon A. Virag, Vice President, Controller and Chief Accounting Officer, Aetna Inc., et al.
Aug. 18, 2017 Gregory W. Smith, Executive Director, Colorado Public Employees' Retirement Association
Aug. 18, 2017 Davis Polk & Wardwell LLP
Aug. 18, 2017 David S. Huntington, Chair, Financial Reporting Committee, Association of the Bar of the City of New York
Aug. 18, 2017 American Tower Corporation, et al.
Aug. 18, 2017 Deloitte & Touche LLP
Aug. 18, 2017 Marcie Frost, Chief Executive Officer, California Public Employee's Retirement System
Aug. 18, 2017 Michael Hardesty, Corporate Vice President, Controller and Chief Accounting Officer, Northrop Grumman Corporation
Aug. 18, 2017 Philip P. Litmanov
Aug. 18, 2017 Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Aug. 18, 2017 Sullivan & Cromwell LLP
Aug. 18, 2017 PricewaterhouseCoopers
Aug. 18, 2017 Eleanor Bloxham, CEO, The Value Alliance and Corporate Governance Alliance
Aug. 18, 2017 Public Citizen
Aug. 18, 2017 Tim Goodman, Director - Engagement, Hermes Investment Management
Aug. 18, 2017 James G. Martin, SVP, Policy and Advocacy/General Counsel, Society for Corporate Governance
Aug. 17, 2017 Chad K. Fooshee, Assistant Corporate Controller, Regions Financial Corporation
Aug. 17, 2017 Traci Sowersby, Vice President, Controller and Chief Accounting Officer, ArcBest
Aug. 17, 2017 Edward B. Horahan, The Law Office of Edward B. Horahan III, P.L.L.C.
Aug. 16, 2017 Erik Daniel Reichertz
Aug. 15, 2017 Donald A. Zakrowski, Vice President, Finance and Chief Accounting Officer, Eli Lilly and Company
Aug. 15, 2017 Robert A. Klug, Vice President, Corporate Controller, Chief Accounting Officer, Quest Diagnostics Inc.
Aug. 15, 2017 Elizabeth F. Mooney and Dane Mott, Accounting Analysts, The Capital Group Companies, Inc.
Aug. 15, 2017 Jack T. Ciesielski, President, R.G. Associates, Inc.
Aug. 15, 2017 BDO USA, LLP
Aug. 11, 2017 Paul Lee, Head of Corporate Governance, Aberdeen Asset Management
Aug. 11, 2017 Bruce Nordstrom, Chairman, Audit Committee , Pinnacle West Capital Corporation
Aug. 11, 2017 David T. Hirschmann, President and Chief Executive Officer, Center for Capital Markets Competitiveness, U.S. Chamber of Commerce
Aug. 8, 2017 Jeffrey P. Mahoney, General Counsel, Council of Institutional Investors
Aug. 4, 2017 Michael Jones