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Committee: Financial Reporting

Letter to the SEC on its initiative to improve the quality and usefulness of public company disclosure (September 2014) ( PDF format )
Subject area: Public Company Disclosure

Letter to the Public Company Accounting Oversight Board (PCAOB) regarding an auditor’s responsibilities concerning information in certain documents containing audited financial statements and related reports (December 2013) ( PDF format )
Subject area: Audited Financial Statements

Letter to the Financial Accounting Standards Board commenting on File Reference No.2013-300, Disclosure of Uncertainties about an Entity’s Going Concern Presumption (September 2013) ( PDF format )
Subject area: Going Concern Presumption

Letter to the New York Stock Exchange proposing a revision to the rules regarding board of director oversight of risk management (March 2013) ( PDF format )
Subject area: Oversight of Risk Management

Letter to the Public Company Accounting Oversight Board (PCAOB) on possible revisions to the PCAOB standards related to reports on audited financial statements (October 2011) ( PDF format )
Subject area: Audited Financial Statements

Letter to the SEC commenting on Section 1502 of the Dodd-Frank Act Wall Street Reform and Consumer Protection Act. (December 2010) ( PDF format )
Subject area: Conflict Minerals

Letter to the Financial Accounting Standards Board commenting on the FASB's proposal relating to disclosure of certain loss contingencies (File Reference No.1840-100) (September 2010) ( PDF format )
Subject area: Accounting Standards

Letter to the SEC providing comments on File #265-24, Report on Improvements to Financial Reporting (April 2008) ( PDF format )
Subject area: Financial Reporting

Letter to the SEC in response to Release No. 33-8982, Roadmap for the Potential Use of Financial Statements Prepared in Accordance wit International Financial Reporting Standards by U.S. Issuers (April 2009) ( PDF format )
Subject area: Accounting Standards

Letter to the Financial Accounting Standards Board commenting on the Board’s proposal which would provide greater disclosure of certain loss contingencies ( PDF format )
Subject area: Loss Contingencies, Disclosure of

Letter to the SEC expressing concern that reporting companies may not be prepared to meet the aggressive timetable for the mandated use of interactive data ( PDF format )
Subject area: Interactive data

Letter to the SEC commenting on the proposal, Acceptance From Foreign Private Issuers of Financial Statements Prepared in Accordance With International Financial Reporting Standards Without Reconciliation to US. GAAP ( PDF format )
Subject area: Financial statements

Letter to the Director of the SEC regarding the Securities Act of 1933, private offering reform ( PDF format )
Subject area: Private Offerings

Letter to the SEC commenting on the proposal to develop additional guidance for management regarding its evaluation and assessment of internal control over financial reporting (ICFR) ( PDF format )
Subject area: Financial Reporting

Letter to the American Institute of Certified Public Accountants commenting on their draft report on Auditor Attendance at Due Diligence Meetings with Underwriters ( PDF format )
Subject area: Auditors

Second letter to the American Institute of Certified Public Accountants commenting on their revised draft report on Auditor Attendance at Due Diligence Meetings with Underwriters ( PDF format )
Subject area: Auditors

Letter to the SEC commenting on proposed rules to revise the accelerated filer definition and accelerated deadlines for filing periodic reports under the Securities Exchange Act of 1934 ( PDF format )
Subject area: Accounting and Disclosure Requirements

Comments to PCOAB re: Proposed Auditing Standard V Reporting on the Elimination of a Material Weakness ( PDF format )
Subject area: Audits

Letter to the SEC on the Proposed Release of Comment Letters and Responses ( PDF format )
Subject area: Securities and Exchange Commission

Letter to the SEC Regarding Proposed Rule: Asset Backed Securities ( PDF format )
Subject area: Asset Backed Securities

Letter to the Public Company Accounting Oversight Board Commenting on Release No. 2003-17, Proposed Auditing Standards ( PDF format )
Subject area: Audits

Letter to the Public Company Accounting Oversight Board Commenting on PCAOB Release No. 2003-17; Rulemaking Docket Matter No. 008 Proposed Auditing Standard - An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements ( PDF format )
Subject area: Audits