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2006.09.27

SEC コンセプトリリースに対するコメント

 こんにちは、丸山満彦です。SECが2006.07.11に経営者評価に向けてのコンセプトリリースを公表し、パブコメを募集したわけですが、それに対するコメントが公開されていますね・・・

 

■SEC
●コンセプトリリースに対するコメント
・2006.09.20 Comments on Concept Release Concerning Management's Reports on Internal Control Over Financial Reporting [Release No. 34-54122; File No. S7-11-06]

●コンセプトリリース
・2006.07.11 SEC Moves Forward on Sarbanes-Oxley 404 Improvements FOR IMMEDIATE RELEASE 2006-112
・2006.07.11 Concept Release 34-54122

 コメントは、153個(同一団体等が複数個回答している場合がある)がありますね。ABC順にも並べてみました。
探すのが大変なので・・・

133

Aug. 21, 2006

Alex J. Pollock, Resident Fellow, American Enterprise Institute, Washington, D.C.

117

Sep. 5, 2006

Amit Shah

72

Sep. 15, 2006

Anil Prahlad, Controllers' Leadership Roundtable, on behalf of certain member companies, Washington, D.C.

95

Sep. 14, 2006

Arnold C. Hanish, Executive Director, Finance, and Chief Accounting Officer, Eli Lilly and Company

54

Sep. 18, 2006

Arnold H. Schanfield, Chief Internal Auditor, Sojitz Corporation of America, New York, New York

36

Sep. 18, 2006

BDO Seidman, LLP

99

Sep. 13, 2006

Bernie Semtner, Australia

85

Sep. 15, 2006

Bess Joffe, Manager, Hermes Equity Ownership Services Ltd.

101

Sep. 12, 2006

Bill Casper, EDS - Corporate Controller, Plano, Texas

104

Sep. 12, 2006

Biotechnology Industry Organization, Technet, Telecommunications Industry Association, Electronic Industries Alliance, Semiconductor Industry Association, Advanced Medical Technology Association, Medical Device Manufacturers Association, Association of Bioscience Financial Officers, and the California Healthcare Institute

69

Sep. 16, 2006

Bob Benoit, President and Director of SOX Research, Lord and Benoit, LLC, Worcester, Massachusetts

87

Sep. 14, 2006

Bruce E. Stern, General Counsel, Financial Security Assurance Holdings Ltd.

53

Sep. 18, 2006

Carl J. Johnson, Ph.D., Chairman and Chief Executive Officer, II-VI Incorporated, Saxonburg, Pennsylvania

121

Sep. 1, 2006

Charles H. Heist, Chairman, Ablest Inc., Tampa, Florida

138

Aug. 15, 2006

Charles J. Urstadt, Chairman and CEO, Willing L. Biddle, President, and James R. Moore, Executive VP and CFO, Urstadt Biddle Properties Inc.

127

Aug. 25, 2006

Charles W. Stout, III, JD, President/CEO, Management Revenue Group

116

Sep. 5, 2006

Charlie Wright, Chief Audit Executive, Devon Energy Corporation, Oklahoma City, Oklahoma

26

Sep. 18, 2006

Chris A. McWilton, Chief Financial Officer; Tara Maguire, Corporate Controller; and Andrew L. Cheskis, General Auditor; MasterCard Incorporated

60

Sep. 18, 2006

Christian Kjellberg, Vice President, Corporate SOX, Norsk Hydro, Oslo, Norway

75

Sep. 15, 2006

Christopher Cole, Regulatory Counsel, Independent Community Bankers of America

136

Aug. 18, 2006

Christopher F. Meshginpoosh, Director, Public Company Advisory Services, Kreischer Miller, Horsham, Pennsylvania

4

Sep. 20, 2006

Cleary Gottlieb Steen & Hamilton LLP

7

Sep. 19, 2006

Committee on Corporate Reporting, Financial Executives International

64

Sep. 18, 2006

Dan Wolff, VP and Chief Control Officer, Elbit Systems Ltd., Haifa, Israel

6

Sep. 19, 2006

Daniel B. Smith, Vice President and Controller, E.I.DuPont de Nemours and Company, Inc.

29

Sep. 18, 2006

Daniel J. Popeo, Chairman & General Counsel and Paul D. Kamenar, Senior Executive Counsel, Washington Legal Foundation

109

Sep. 8, 2006

Daniel J. Waxenberg, Assistant Vice President, Internal Controls, UnumProvident Corporation

147

Jul. 25, 2006

David A. Doney, CPA CIA, Internal Audit Director, Chicago, Illinois

15

Sep. 18, 2006

David A. Richards, President, The Institute of Internal Auditors

98

Sep. 13, 2006

David C. Chavern, Vice President, Capital Markets Programs, U.S. Chamber of Commerce, Washington, D.C.

63

Sep. 18, 2006

David Devlin, President, European Federation of Accountants

77

Sep. 15, 2006

David K. Owens, Executive Vice President, Business Operations Group, Edison Electric Institute

96

Sep. 14, 2006

David M. Kinkaid, Director, Internal Audit and Control, Dollar Thrifty Automotive Group, Inc., Tulsa, Oklahoma

111

Sep. 8, 2006

David Roberts, Sarbanes-Oxley Compliance Officer, Mercantile Bankshares Corporation

47

Sep. 18, 2006

Deloitte Touche LLP, Wilton, Connecticut

65

Sep. 17, 2006

Dennis Johnson, CFA, Senior Portfolio Manager, CalPERS

115

Sep. 6, 2006

Dennis M. Stevens, Director, Internal Audit, Alamo Group

19

Sep. 18, 2006

Derick Shupe, Director of Internal Audit

122

Aug. 31, 2006

Donald H. Chapin, CPA

11

Sep. 18, 2006

Donna J. Fisher, Director, Tax and Accounting, American Bankers Association

21

Sep. 18, 2006

Douglas K. Bradford, V.P. & Controller; Kevin L. Vanek, Director, Internal Audit; Brian G. Kasic, Manager, Internal Controls & Reporting; Ball Corporation

34

Sep. 18, 2006

Ernst & Young LLP

38

Sep. 18, 2006

Esther R. Blum, Senior Vice President, Controller, and Chief Accounting Officer and David A. Wolff, Director, Accounting Standards and Compliance, Taubman Centers, Inc.

9

Sep. 19, 2006

Everett C. Johnson, CPA, 2006-2007 International President, ISACA and ITGI, Rolling Meadows, Illinois

78

Sep. 15, 2006

Financial Reporting Committee, Institute of Management Accountants

119

Sep. 1, 2006

Frank Cesario, CFO, ISCO International and member of AICPA and Illinois CPA Society, Chicago, Illinois

33

Sep. 18, 2006

Gabriel Blasi, CFO, Buenos Aires, Argentina

23

Sep. 18, 2006

Geert Kersten, Chief Executive Officer, CEL-SCI Corporation

30

Sep. 18, 2006

Georg Merkl, Controller, Zurich, Switzerland

142

Aug. 4, 2006

George Zilich, CFO, General Counsel, BPI Energy, Inc.

137

Aug. 16, 2006

Georges Ugeux, Chairman and CEO, Galileo Global Advisors, LLC, New York, New York

139

Aug. 11, 2006

Gilbert F. Viets, Zionsville, Indiana

132

Aug. 22, 2006

Gordon Clemons

88

Sep. 14, 2006

Gregory J. Jonas, Managing Director, Moody's Investors Service

100

Sep. 12, 2006

Gretchen R. Haggerty, Executive Vice President and Chief Financial Officer, United States Steel Corporation

93

Sep. 14, 2006

Hans H. van Barneveld, General Manager, ING Group N.V.

70

Sep. 15, 2006

Herbert F. Imhoff, Jr., Chief Executive Officer and President, General Employment Enterprises, Inc.

124

Aug. 29, 2006

Herbert Gareiss, Jr., President and CEO, WVT Communications

125

Aug. 28, 2006

Iain Macdonald, Group Vice President & Group Controller, BP p.l.c., London, United Kingdom

102

Sep. 12, 2006

J. Russell Gates, Dupage Consulting LLC, Naperville, Illinois

25

Sep. 18, 2006

Jgen Johnen, Senior Vice President, Corporate Control, Deutsche Telekom AG

97

Sep. 13, 2006

James G. Campbell, Vice President and Corporate Controller, Intel Corporation, Hillsboro, Oregon

151

Jun. 17, 2006

James J. Finn, Lynn, Massachusetts

40

Sep. 18, 2006

Jane Morreau, Vice President and Controller and Paul Rode, Vice President and General Auditor, Brown-Forman

74

Sep. 15, 2006

Janis C. Reyes, Assistant Chief Counsel, Office of Advocacy of the Small Business Administration

42

Sep. 18, 2006

Jared Jones and Bradley E. Sparks

148

Jul. 19, 2006

Jeff Barber, Accu-Rate Telecom, Inc.

89

Sep. 14, 2006

Jeff Mahoney, General Counsel, Council of Institutional Investor

91

Sep. 14, 2006

Jeff Stratton, Vice President, U.S. Operations Finance and Corporate Controller, Alcon, Inc.

39

Sep. 18, 2006

Jeffrey Shapiro, Senior Internal Auditor, Newark, New Jersey

43

Sep. 18, 2006

John G. Gaine, President, Managed Funds Association

130

Aug. 24, 2006

John Hodgman, CFO, InterMune, Brisbane, California

84

Sep. 15, 2006

John Horan, CFO, Ablest Staffing Services, Tampa, Florida

10

Sep. 18, 2006

John P. Haley, Director of Operational Risk, AmSouth Bancorporation. Birmingham, Alabama

71

Sep. 15, 2006

John P. Rielly, Senior Vice President and Chief Financial Officer, Hess Corporation

92

Sep. 14, 2006

John W. Douglass, President & CEO, Aerospace Industries Association

82

Sep. 15, 2006

Jon A. Graf, CAO, American Campus Communities, Austin, Texas

44

Sep. 18, 2006

Jonathan L. Kempner, President and Chief Executive Officer, Mortgage Bankers Association

16

Sep. 18, 2006

Joseph J. Prochaska, Jr., Executive Vice President and Chief Accounting Officer, MetLife, Inc., Long Island City, New York

32

Sep. 18, 2006

Kara A LaPierre, Director, Economic Vitality, Silicon Valley Leadership Group, San Jose, California

46

Sep. 18, 2006

Karen Kerrigan, President CEO, SBE Council, Washington, District of Columbia

114

Sep. 7, 2006

Karen Michell, Vice-President, Banking Operations, Canadian Bankers Association

79

Sep. 15, 2006

Kenneth N. Heintz, Corporate Vice President, Controller and Chief Accounting Officer, Northrop Grumman, Los Angeles, California

81

Sep. 15, 2006

Kerry Bailey, Senior Vice President, Global Operations, Cybertrust

13

Sep. 18, 2006

Kirk L. Tibbets, Financial Controller, Principal Financial Group, Des Moines, Iowa

120

Sep. 1, 2006

Kirke Bent, Parallel Business Software, Chatham, New Jersey

52

Sep. 18, 2006

Klaus Patzak, Dr., Corporate Vice President, Financial Reporting and Controlling, Siemens AG, Munich, Germany

28

Sep. 18, 2006

Klaus-Peter Feld, Executive Director, and Wolfgang P. Bm, Director, International Affairs, Institut der Wirtschaftsprer in Deutschland e.V.

17

Sep. 18, 2006

KPMG LLP

41

Sep. 18, 2006

Larry E. Rittenberg, PhD, CPA, CIA, Chair, COSO

18

Sep. 18, 2006

Lisa A. Flavin, VP Audit, Emerson Electric Co., St. Louis, Missouri

50

Sep. 18, 2006

Lisa A. Flavin, VP Audit, Emerson Electric Co., St. Louis, Missouri

113

Sep. 8, 2006

Lora Ho, Vice President and CFO, Taiwan Semiconductor Manufacturing Company, Ltd., Taiwan

83

Sep. 15, 2006

Loretta V. Cangialosi, Vice President and Controller, Pfizer Inc.

143

Aug. 3, 2006

Lynnwood R. Moore, Jr., Partner, Conner Winters, Tulsa, Oklahoma

51

Sep. 18, 2006

Marie K. Lee, Director and Counsel, Finance and Tax Policy, AeA (American Electronics Association), Washington, D.C.

106

Sep. 11, 2006

Mark G. Geeson, President, National Venture Capital Association

140

Aug. 11, 2006

Martyn Webster, Director of Finance, Xenoport, Inc.

66

Sep. 17, 2006

Mary Ellen Oliverio, CPA

150

Jun. 17, 2006

Matt Myers, CPA

112

Sep. 8, 2006

Matthew J. Flanigan, President, Telecommunications Industry Association, Arlington, Virginia

37

Sep. 18, 2006

Michael B Laman, VP Financial Disclosure Internal Control Compliance - Manulife Financial, Toronto, Canada

27

Sep. 18, 2006

Michael E. Keane, Vice President and Chief Financial Officer, Computer Sciences Corporation

20

Sep. 18, 2006

Michael K. Stewart, Vice President Accounting and Controller, Marathon Oil Corporation, Houston, Texas

58

Sep. 18, 2006

Michael Syska, Corporate Risk Management, and Michael Schwartz, Internal Control over Financial Reporting, Schering AG, Berlin

128

Aug. 24, 2006

Nancy Dryburgh, SOX Compliance Manager, Winterthur US Holdings, Inc., Sun Prairie, Wisconsin

105

Sep. 11, 2006

Natalie H. Nichelson, CPA, Dallas, Texas

49

Sep. 18, 2006

Neil S. Belloff, Esq., EVP - U.S. Securities Counsel, Deutsche Telekom, New York, New York

62

Sep. 18, 2006

Nina Stofberg CA (SA), Group SOX Compliance Manager, Sasol Group

59

Sep. 18, 2006

Norman D. Slonaker, Sidley Austin LLP, on behalf of the Financial Reporting Committee of the Bar Association of The City of New York

141

Aug. 8, 2006

Paul F. Townsend, Vice-President, Risk Management and Internal Audit, Teekay Shipping Corporation

57

Sep. 18, 2006

Paul Guzzi, President and CEO, Greater Boston Chamber of Commerce, Boston, Massachusetts

61

Sep. 18, 2006

Paul Moxey, Head of Corporate Governance and Risk Management, ACCA

80

Sep. 15, 2006

Paul Sharman, President and CEO, and Jeffrey C. Thomson, Vice President, Research, Institute of Management Accountants, Montvale, New Jersey

144

Aug. 3, 2006

Peter J. Chepucavage, on behalf of the International Association of Small Broker Dealers and Advisers

12

Sep. 18, 2006

Peter J. Daniel, Senior Vice President and Controller, Ford Motor Company

8

Sep. 19, 2006

Petri H. M. Hofsté, Executive Vice President, ABN AMRO Bank N.V., Amsterdam, The Netherlands

86

Sep. 15, 2006

Philip Broadley, Chairman, The Hundred Group of Finance Directors

76

Sep. 15, 2006

Philip M. Lynch, Chairman Emeritus, Northern Technologies International Corporation

31

Sep. 18, 2006

PricewaterhouseCoopers LLP

149

Jul. 18, 2006

Ralph S. Saul, Philadelphia, Pennsylvania

123

Aug. 30, 2006

Randall Ouchi, CIA/CFE, Senior Vice President, Internal Auditor, Wilshire State Bank

5

Sep. 19, 2006

Raymond Purcell

103

Sep. 12, 2006

Richard A. Mueller, Vice President Audit Services, American Electric Power Company, Inc.

24

Sep. 18, 2006

Richard M. Whiting, Executive Director and General Counsel, Financial Services Roundtable

35

Sep. 18, 2006

Robert B. Cavanaugh, Executive Vice President and Chief Financial Officer, J. C. Penney Co., Inc., Plano, Texas

55

Sep. 18, 2006

Robert Hodgkinson, Executive Director, Technical, The Institute of Chartered Accountants in England & Wales

129

Aug. 24, 2006

Robert Scott Lorimer, CFO/V.P. Finance, U.S. Energy Corp., Riverton, Wyoming

94

Sep. 14, 2006

Ross Guyer, Chairman of the AFP Government, Relations Committee and James Bickmore, Chairman of the AFP Financial Accounting Relations Committee and Investor Relations Task Force, Association for Financial Professionals

153

Jun. 15, 2006

Sam Yake, Paoli, Pennsylvania

22

Sep. 18, 2006

Sandra K. Johnigan, Chair, Professional Standards Committee, Texas Society of Certified Public Accountants

107

Sep. 11, 2006

Shane Buggle, Group General Manager Finance, Australia and New Zealand Banking Group Limited, Melbourne, Australia

73

Sep. 15, 2006

Sharon A. Haeger, Regulatory Counsel, America's Community Bankers

67

Sep. 17, 2006

Shuki Meirman, Consultant, Netanya, Israel

45

Sep. 18, 2006

Stacey K. Geer, Society PCAOB Subcommittee Chairperson, The Society of Corporate Secretaries and Governance Professionals

110

Sep. 8, 2006

Stephen Glover, Chief Internal Auditor, Innospec Inc.

56

Sep. 18, 2006

Steven J. Strobel, Senior Vice President and Corporate Controller, Motorola, Schaumburg, Illinois

131

Aug. 23, 2006

Susan Decker

14

Sep. 18, 2006

Susan S. Coffey,, CPA, Senior Vice President, Member Quality and State Regulation, AICPA

90

Sep. 14, 2006

Thomas A. Fanning, Executive Vice President and Chief Financial Officer, Southern Company

48

Sep. 18, 2006

Thomas A. Kelly, Vice President Corporate Controller, Crown Holdings, Inc.

3

Sep. 20, 2006

Thomas E. Riley, President, New York State Society of Certified Public Accountants

134

Aug. 21, 2006

Tim Wilson, Calumet Partners

152

Jun. 15, 2006

Tom McKnelly, Director of Quality, Superconductor Technologies, Inc.

126

Aug. 28, 2006

Vicki Hitzhusen, CPA, Vice President of Finance and Chief Accounting Officer and Ann Criswell, CPA, Director of Accounting and SEC Compliance, US Oncology, Inc., Houston, Texas

146

Jul. 25, 2006

W. P. Baird

118

Sep. 4, 2006

W. Peter Day, Chief Financial Officer, Amcor Limited

1

Sep. 25, 2006

William G. Arendt, Senior Vice President and Controller, Sprint Nextel Corporation

68

Sep. 16, 2006

William Kinney, Professor, McCombs School of Business, University of Texas at Austin, Austin, Texas

135

Aug. 19, 2006

William L. Livingston, P.E.

108

Sep. 10, 2006

William L. Livingston, PE

145

Aug. 1, 2006

William L. Livingston, PE

2

Sep. 22, 2006

Woodie Neiss, CFO, FLAVORx, Inc., Bethesda, Maryland

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