Letters of Comment on Exposure Draft of Proposed Statement on Auditing Standards, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA

1. VVWC CPAs & Business Managers

2. Piercy Bowler Taylor & Kern

2a. Supplement to comment letter for Piercy Bowler Taylor & Kern

3. Howard Sibelman CPA

4. Laura Lindal

5. Legacy Professionals LLP

6. PICPA Employee Benefits Plan Committee

7. Jesse Sabey, CPA – MKD CPAs, PLLC

8. Joanne M. Keller – Southern California IBEW-NECA

9. David Nott-Los Angeles National Electrical Contractors Association

10. New Jersey Society of Certified Public Accountants

11. National Roofing Industry Pension Plan (NRIPP)

12. National Roofing Industry Supplemental Pension Plan (NRISPP)

13. California Society of CPAs

14. Novak Francella LLC

15. PCPS Technical Issues Committee

16. Miller Kaplan Arase LLP

17. Freyberg Hinkle Ashland Powers & Stowell, s.c.

18. Florida Institute of CPAs

19. Lemke Chinen & Tanaka CPA, Inc.

20. Smith & Howard

21. Bober, Markey, Fedorovich & Company

22. Bond Beebe Accountants & Advisors

23. Thibodaux Hebert Deshotels LeBlanc L.L.C

24. Purk & Associates, P.C.

25. Alan Ross

26. Line Construction Benefit Fund

27. Hungerford Nichols

28. Berry Dunn McNeil & Parker, LLC

29. Baker Tilly Virchow Krause, LLP

30. RSM US LLP

31. Dufek & Company, LLC

32. Plante & Moran, PLLC

33. Morris J. Cohen & Co., P.C.

34. Robert A. Bohrer

35. Heard, McElroy & Vestal, LLC

36. BAC Fringe Benefits Funds

37. New York State Society of CPAs

38. American Benefits Council

39. Aftra Retirement Fund

40. US Silica

41. National Association of State Boards of Accountancy

42. California Institute of Technology

43. Baker Newman Noyes

44. AAFCPAs

45. Kansas Society of CPAs

46. KPMG

47. Teamsters Local union 786 I.B. of T.

48. Reich, Adell & Cvitan

49. Missouri Society of CPAs

50. Lindquist LLP

51. Williams Keepers LLC

52. WIPFLI CPAs and Consultants

53. Ernst & Young LLP

54. PricewaterhouseCoopers LLP

55. TN Division of State Audit

56. Buckley, Fame, Boudreau & Co, PC

57. BDO USA, LLP

58. Q-Zoud Consultants

59. Allinial Global

60. Michelle L. Steinbronn, CPA

61. EisnerAmper

62. Bradley J. Bartells, CPA

63. Texas Society of Certified Public Accountants

64. Sheet Metal Workers’ Local 10 Pension Fund

65. HTX Integrated Consultants Inc.

66. Grant Thornton

67. Wright Ford Young & Co.

68. CliftonLarsonAllen LLP

69. PFK O’Connor Davies, LLP

70. Motion Picture Industry

71. Hemming Morse, LLP

72. International Union of Operating Engineers

73. Laborers International Union of North America

74. American Retirement Association

75. The Aerospace Industries Association

76. The Ohio Society of CPAs

77. Don Zucker

78. M&T Bank

79. SAG-AFTRA Health Plan

80. Deloitte & Touche LLP

81. Hood & Strong

82. George Johnson & Company

83. The Walt Disney Company

84. Clark Nuber

85. Wiss & Company

86. Moss Adams

87. The Plan Sponsor Council of America

88. Associated Construction Contractors of New Jersey

89. Massachusetts Society of CPAs

90. Calibre CPA Group LLC

91. Crowe Horwath LLP

92. Torillo & Associates

93. LBMC, PC

94. Reich, Adell & Cvitan

95. Kentucky Society Certified Public Accountants

96. American Bankers Association

97. North Carolina Association of Certified Public Accountants

98. American Council of Life Insurers

99. Marcum LLP

100. Anders CPAs Advisors

101. The ERISA Industry Committee (ERIC) and the U.S. Chamber of Commerce (Chamber)

102. National Coordinating Committee of Multiemployer Plans (NCCMP)

103. Draffin & Tucker, LLP

104. Becky Miller, CPA

105. Groom Law Group, Chartered

106. Morrison, Brown, Argiz & Farra, LLC

107. Eide Bailly LLP

108. Comment Letter 108-O’Donoghue & O’Donoghue LLP

109. Illinois CPA Society