FRF for SMEs Comment Process and Letters Received 

    The AICPA is seeking comments on the proposed FRF for SMEs from stakeholders in the financial reporting of privately owned, small- and medium-sized entities, including financial statement preparers, CPA practitioners and financial statement users.

    Comments about the specific content of each chapter of the FRF for SMEs, including technical sufficiency, comprehensiveness, relevance and suitability are sought and are most helpful when they refer to specific paragraphs, include the reasons for the comments, and, when appropriate, make specific suggestions for any proposed changes to wording.

    Written comments on the exposure draft become part of the public record of the AICPA and are available for public inspection via download (see below), and at the offices of the AICPA, for one year after January 31, 2013.

    Comment Period

    The comment period for this exposure draft has closed.

    Comments Received


    Anderson Zumuehlen & Co., P.C.
    Richard M Benzkofer, CPA  
    Berkley Surety Group, LLC
    John A. Bush, CPA
    California Society of CPAs (January 2, 2013)  
    California Society of CPAs (January 23, 2013)
    CliftonLarsonAllen LLP
    CohnReznick LLP
    Construction Financial Management Association
    Connecticut Society of CPAs
    Crowe Horwath LLP
    Deloitte & Touche LLP
    Raymond D. DeStephanis, Jr., CPA The FACET Alternative, Inc.
    Edward B. Dewey  
    Nick Diez C. Nicholas Diez CPA, LLC
    Ronald D. DiMattia Corporate Value Partners, Inc. 
    Dolinka, VanNoord & Company, PLLP, CPAs
    Dr. M. George Durler Emporia State University
    Eide Bailly LLP
    Thomas H. Elam, CPA Brinkley, Elam & Knott, P.A., CPAs
    Florida Institute of CPAs
    Georgia Society of CPAs   
    Richard H. Gesseck, CPA
    David L. Green, CPA Dance Collins Green & Company PLLC
    Dr. Stephen Glover and Brant Christensen Marriott School of Accountancy, Brigham Young University and Texas A&M University, respectively
    Gregory, Sharer & Stuart, P.A.
    Hantzmon Wiebel LLP
    Henkel & Associates, PC  
    Stephen D. Holton, CPA Martin, Dolan & Holton, Ltd.
    Illinois CPA Society
    Institute of Management Accountants
    International Association of Consultants, Valuators and Analysts  
    Lan Jaduram, BA (Bus), MBA, CPA/PFS, CGMA, FCIS Lan Jaduram Associates
    Kansas Society of CPAs
    Kentucky Society of CPAs
    Doug King King & Associates CPA, pc
    Edwin J Kliegman, CPA
    Charles A. Kolb, CPA
    Maryland Association of CPAs  
    Massachusetts Society of CPAs (January 11, 2013)   
    Massachusetts Society of CPAs (February 5, 2013)
    Mayer Hoffman McCann P.C.
    McGladrey LLP
    Michigan Association of CPAs
    Jeffrey D. Miller, CPA, CITP
    Missouri Society of CPAs
    Moss Adams LLP
    National Association of State Boards of Accountancy
    National Society of Accountants for Cooperatives
    New Jersey Society of CPAs
    Ohio Society of CPAs
    ParenteBeard LLC
    Pennsylvania Institute of CPAs
    Josh Pollack
    Prather Kalman, P.C.
    Pricewaterhouse Coopers LLP
    Jon T. Rondot, CPA  
    Sherman L. Rosenfield, CPA
    RubinBrown LLP
    Dan Sandstrom
    Walter P. Schuetze
    Sensiba San Filippo LLP  
    Skoda Minotti
    Surety & Fidelity Association of America
    George Struve, CPA
    Technical Issues Committee (AICPA)
    Virginia Society of CPAs
    David L. Wagner, CPA  
    John Wall
    Prof. Charles A. Werner, MBA, JD, CPA Quinlan School of Business, Loyola University Chicago
    Charles P. White, CPA
    Richard Wortmann, CPA RW Group, LLC
    Thomas J. Zachman, CPA

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