Comments on Proposed Rule:
Framework for Enhancing the Quality of Financial Information Through Improvement of Oversight of the Auditing Process

[Release Nos. 33-8109; 34-46120; 35-27543; IA-2039; IC-25624; File No. S7-24-02]

• Comments of Raymond J. Protti, President & Chief Executive, Canadian Bankers Association, April 23, 2003 (File name: cba042303.pdf)
   
• Comments of Dennis M. Stevens, Internal Auditor, Alamo Group, March 24, 2003 (File name: dmstevens1.htm)
   
• Comments of Cyndy Elworth, CPA, CVA, CIA, Kirkpatrick, Phillips & Miller, CPAs, February 5, 2003 (File name: celworth1.txt)
   
• Comments of Alan Y.C. Yong, Director, Financial Analytics, Aberdeen Group, October 2, 2002 (File name: aberdeengroup100202.pdf)
• Comments of Barton W. Baldwin, CPA, Chair, and David A. Costello, CPA, President and CEO, National Association of State Boards of Accountancy (NASBA), August 26, 2002 (File name: bwbaldwin1.htm)
   
• Comments John D. Sheehan, Chief Accounting Officer and Controller, Delphi Corp., August 26, 2002 (File name: delphi01.htm)
   
• Comments of Tammy Caldwell, July 23, 2002 (File name: tcaldwell1.txt)
   
• Comments of Heather McChristian, July 16, 2002 (File name: hmcchristian1.htm)
   
• Comments of Frank Tymon, July 16, 2002 (File name: ftymon.txt)
   
• Comments of Faye Casper, July 16, 2002 (File name: fcasper.txt)
   
• Comments of Tiffany P. Hurley, July 16, 2002 (File name: thurley.txt)
   
• Comments of Leona Lander, July 15, 2002 (File name: llander1.txt)
   
• Comments of Scott Pacheco, Accounting Student, University of Arkansas at Little Rock, July 15, 2002 (File name: spacheco.txt)
   
• Comments of J. House, Accounting Major, MBA Student, July 15, 2002 (File name: jhouse.txt)
   
• Comments of Erin King, Accounting Senior, July 15, 2002 (File name: eking.txt)
   
• Comments of Bill James, CPA, July 14, 2002 (File name: bjames.htm)
   
• Comments of Brett Weber, July 13, 2002 (File name: bweber.txt)
   
• Comments of Chris Van Dyk, Chairman, Mylero Corporation, Bainbridge Island, Washington, July 13, 2002 (File name: cvdyk.txt)
   
• Comments of William R. Britt, CPA, Snellville, Georgia, July 12, 2002 (File name: wbritt.htm)
   
• Comments of Kenneth G. Ramey, Paso Robles, Calif., July 12, 2002 (File name: kramey.htm)
   
• Comments of Eugene V. Lipkowitz, July 10, 2002 (File name: elipkowitz.txt)
   
• Comments of Ernest J. Pavlock, PhD, CPA, is Professor Emeritus of Accounting, Virginia Tech, Blacksburg, Virginia and Henry E. McCandless, MBA, Calif., writer and consultant in accountability, Victoria, B.C., Canada, July 9, 2002 (File name: epavlock.htm)
   
• Comments of Ralph Frost, Brookston, Ind., July 8, 2002 (File name: rfrost.txt)
   
• Comments of Charles & Marilee Stanton, Durability Solutions, L.L.C., Pahoa, Hawaii, July 8, 2002 (File name: cstanton.txt)
   
• Comments of Ralph E. Frost, July 8, 2002 (File name: rfrost.txt)
   
• Comments of Joe Berns, July 7, 2002 (File name: jberns.txt)
   
• Comments of William J. Darusmont, July 6, 2002 (File name: wdarusmont.txt)
   
• Comments of Earl Engelhardt, July 6, 2002 (File name: eengelhardt.txt)
   
• Comments of John Berlin, July 5, 2002 (File name: jberlin1.htm)
   
• Comments of Tom Stewart-Gordon, Editor, SCOR Report, July 5, 2002 (File name: tsgordon.txt)
   
• Comments of Joseph Spinella, July 5, 2002 (File name: jspinella.txt)
   
• Comments of Daniel Fioranelli, July 5, 2002 (File name: dfioranelli.txt)
   
• Comments of Dan Jamieson, July 3, 2002 (File name: djamieson.htm)
   
• Comments of Steve Zaikowsky, July 3, 2002 (File name: szaikowsky.txt)
   
• Comments of Lon W. Taylor, July 3, 2002 (File name: ltaylor.txt)
   
• Comments of Harry L. Morton, June 28, 2002 (File name: hlmorton1.txt)
   
• Comments of John R. Rieger, CPA, Principal Administrator, Financial Transparancy, OECD, Paris, France, June 28, 2002 (File name: jrrieger1.txt)
   
• Comments of Paul Swain, June 26, 2002 (File name: pswain1.txt)
   
• Comments of Mark Quiello, June 21, 2002 (File name: quiello1.txt)
   
• Comments of John K. Tarleton, Palm Harbor, Fla., June 20, 2002 (File name: jtarleton1.htm)
   
• Comments of Angus McDowell, CPA, FCA, McDowell CPA PC, June 19, 2002 (File name: amcdowell1.htm)
   
• Comments of William A. Hanlin, Jr., CPA, Seattle, WA, May 29, 2002 (File name: wahanlin1.txt)
   

http://www.sec.gov/rules/proposed/s72402.shtml