Comment Letter Index

We respond to current issues and proposed regulations and legislation related to ethical conduct, professional standards, and integrity in global capital markets.

Find CFA Institute comment letters filed in: 2015   |   2014   |   2013   |   2012   |   2011   |   2010   |   2009   |   2008   |   2007

All comment letters (including those filed prior to 2007) are also available using our search function; enter the terms "comment letter" and the topic of interest.

Comment Letters Filed in 2017

09 January 2017Comment Letter to SEC on Universal Proxy (PDF)

05 January 2017CFA Institute Comment Letter on the ESMA Consultation on Draft Guidelines on MiFID II Product Governance Requirements (PDF)

Comment Letters Filed in 2016

16 December 2016Comment Letter on Proposed Exposure Draft, Derivatives and Hedging (Topic 815) (PDF)

07 December 2016Comment Letter on Proposed Rule on Disclosure Update and Simplification (Release No. 33-10110: File No. S7-15-16) (PDF)

05 December 2016CFA Institute Comment Letter on the ESMA Consultation on Draft RTS Specifying the Scope of the Consolidated Tape for Non-Equity Financial Instruments (PDF)

01 November 2016Comment Letter on Proposed Invitation to Comment, Agenda Consultation (PDF)

31 October 2016CFA Institute Comment Letter on the European Commission’s Consultation on a Potential EU Personal Pension Framework (PDF)

25 October 2016Proposed Accounting Standards Update, Income Taxes (Topic 740) — Disclosure Framework — Changes to the Disclosure Requirements for Income Taxes (PDF)

06 October 2016Comment Letter on Business and Financial Disclosure Required by Regulation S-K (PDF)

04 October 2016CFA Institute Comment Letter on CMU Action on Cross-Border Distribution of Funds Across the EU (PDF)

30 September 2016CFA Institute Comment Letter on the IOSCO Examination of Liquidity of the Secondary Corporate Bond Markets (PDF)

21 September 2016CFA Institute Comment Letter on Proposed Policy Recommendations to Address Structural Vulnerabilities from Asset Management Activities (PDF)

16 September 2016Comment Letter on Adviser Business Continuity and Transition Plans (PDF)

30 August 2016Comment Letter to SEC on Amendments to Smaller Reporting Company Definition (PDF)

25 August 2016CFA Institute Comment Letter on the Distributed Ledger Technology Applied to Securities Markets (PDF)

05 August 2016Comments by CFA Institute and CFA Brazil on the Corporate Governance Recommendations of the IOSCO Growth and Emerging Markets Committee Corporate Governance Taskforce Report on Corporate Governance (PDF)

22 July 2016Comment Letter to SEC on a Proposed Rule Concerning Incentive-based Compensation (PDF)

15 July 2016Comment Letter by CFA Institute and CFA Society Brazil on the Proposed Stewardship Code for Brazil (PDF)

14 July 2016CFA Institute Comment Letter on FEE Discussion Paper: Future of Corporate Reporting (PDF)

06 July 2016Comment Letter on Exposure Draft on SASB Rules of Procedure and Conceptual Release (PDF)

17 June 2016Comment Letter to Expert Committee to Consider Financial Advisory and Financial Planning Policy Alternatives (PDF)

06 June 2016CFA Institute Response to ESMA discussion paper on UCITS Share Classes (PDF)

31 May 2016Comment Letter on Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control, and Group Audits (PDF)

31 March 2016CFA Institute Comment Letter on ESMA Consultation Paper on Draft Guidelines on the Market Abuse Regulation (PDF)

25 March 2016Comment Letter by CFA Institute on European Commission on Long-term and Sustainable Investment (PDF)

18 March 2016CFA Institute Comment Letter on the European Commission’s Green Paper on Retail Financial Services (PDF)

04 March 2016CFA Institute comment letter on the Automation in Financial Advice Discussion Paper (PDF)

02 March 2016CFA Institute Comment Letter on Financial Disclosure Requirements in Regulation S-X (PDF)

29 February 2016CFA Institute Comment Letter on the European Commission’s Call for Evidence on the European Union (EU) Regulatory Framework for Financial Services (PDF)

26 February 2016Comment Letter on Regulation of NMS Stock Alternative Trading Systems (PDF)

24 February 2016CFA Institute Comment Letter on Request for Views: 2015 Agenda Consultation (PDF)

16 February 2016CFA Institute Comment Letter on Consultation Paper on the Regulatory Technical Standards on the European Single Electronic Format (ESEF) (PDF)

15 February 2016Comment Letter on Proposed Changes to Shareowner Approval Rules by Nasdaq (PDF)

29 January 2016CFA Institute Comment Letter to European Supervisory Authorities on Key Information Documents for Packaged Retail and Insurance-based Investment Products (PRIIPs) (PDF)

21 January 2016CFA Institute Comment Letter on Conceptual Framework for Financial Reporting – Chapter 3: Qualitative Characteristics of Useful Financial Information (PDF)

21 January 2016CFA Institute Comment Letter on Notes to Financial Statements (Topic 235) – Assessing Whether Disclosures Are Material (PDF)

19 January 2016CFA Institute Comment Letter on Trustee’s Review of Structure and Effectiveness: Issues for the Review (PDF)

15 January 2016Comment Letter on ICGN Draft Stewardship Code (PDF)

12 January 2016Comment Letter on Open-End Fund Liquidity Risk Management Program; Swing Pricing; Re-Opening of Comment Period for Investment Company Reporting Modernization Release (PDF)

11 January 2016Comment Letter on Exemptions to Facilitate Intrastate and Regional Securities Offerings (PDF)

Comment Letters Filed in 2015

11 December 2015Comment Letter to FINRA on Pricing Disclosure in the Fixed Income Markets (PDF)

11 December 2015Comment Letter to MSRB on Draft Rule Amendments to Require Confirmation Disclosure of Mark-ups for Specified Principal Transactions with Retail customers (PDF)

24 November 2015Comment Letter on the Financial Exploitation of Seniors and Other Vulnerable Adults (PDF)

20 November 2015CFA Institute Comment Letter on EFRAG Draft Letter to European Commission on Adoption of IFRS 9 (PDF)

28 October 2015Comment Letter by CFA Japan and CFA Institute on Ways to Improve Corporate Governance in Japan (PDF)

23 October 2015CFA Institute Comment Letter on ESMA consultation on UCITS Remuneration Guidelines (PDF)

19 October 2015Comment Letter on Notice of Request for Comments Regarding NASAA's Proposed Model Legislation or Regulation to Protect Vulnerable Adults from Financial Exploitation (PDF)

14 October 2015CFA Institute Comment Letter on Draft Regulatory Standards under the ELTIF Regulation (PDF)

24 September 2015Comment Letter on Definition of the Term "Fiduciary;" Conflict of Interest Rule - Retirement Investment Advice (PDF)

18 September 2015CFA Institute Comment Letter on Ontario Consideration of Financial Advisory and Financial Planning Policy Alternatives (PDF)

14 September 2015Comment Letter on Listing Standards for Recovery of Erroneously Awarded Compensation (PDF)

08 September 2015CFA Institute Comment Letter on Concept Release No. 33-9862, Possible Revisions to Audit Committee Disclosures File Reference No. S7-13-15 (PDF)

04 September 2015CFA Institute Comment Letter on Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting (PDF)

04 September 2015CFA Institute Comment Letter on Investment – Equity Method and Joint Ventures (Topic 323): Simplifying the Equity Method of Accounting (PDF)

31 August 2015CFA Institute Comment Letter on PCAOB Disclosure of Audit Engagement Partner (PDF)

28 August 2015CFA Institute Comment Letter on Financial Reporting Council Consultation: Audit Firm Governance Code (PDF)

18 August 2015CFA Institute Comment Letter on Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing (PDF)

12 August 2015CFA Institute Testimony to the Department of Labor on its Conflict of Interest Rule - Retirement Investment Advice (PDF)

10 August 2015Comment Letter on Amendments to Form ADV and Investment Adviser Rules (PDF)

10 August 2015Comment Letter on Investment Company Reporting Modernization (PDF)

21 July 2015CFA Institute Comment Letter on Call for Evidence on Virtual Currency or Distributed Ledger Technology (PDF)

20 July 2015Comment Letter on Definition of the Term "Fiduciary," Conflict of Interest Rule - Retirement Investment Advice (PDF)

06 July 2015Comment Letter on SEC Pay for Performance Rule (PDF)

03 July 2015CFA Institute Comment Letter on EFRAG Draft Endorsement Advice on Adoption of IFRS 9 (PDF)

26 June 2015CFA Institute Comment Letter on Effective Date of Revenue Recognition Standard (PDF)

22 June 2015CFA Institute Comment Letter on Three-Year Review of the Private Company Council (“PCC”) (PDF)

19 June 2015CFA Institute Comment Letter to the European Banking Authority on Exposures to Shadow Banking Entities (PDF)

08 June 2015CFA Institute Comment Letter on Basel Committee on Banking Supervision Consultative Document Guidelines: Guidance on Accounting for Expected Credit Losses (PDF)

28 May 2015Comment Letter on Assessment Methodologies for Identifying Non-Bank Non-Insurer Global Systemically Important Financial Institutions (PDF)

13 May 2015CFA Institute Comment Letter on the European Commission’s Green Paper on Building a Capital Markets Union (PDF)

13 May 2015CFA Institute Comment Letter on the revision of the Prospectus Directive (PDF)

20 April 2015Comment Letter on Disclosure of Hedging by Employees, Officers and Directors (PDF)

07 April 2015Comment Letter to SEC on Amendment No. 1 to a Proposed Rule Change to Adopt FINRA's Rule 2242 (Debt Research Analysts and Debt Research Reports) (PDF)

31 March 2015Comment Letter on ESMA Call for Evidence on Competition, Choice and Conflicts of Interests in the CRA Industry (PDF)

25 March 2015Comment Letter on FSOC's Notice Seeking Comment on Asset Management Products and Activities (PDF)

04 March 2015CFA Institute Comment Letter on MiFID II / MiFIR Consultation Paper ESMA/2014/1570 (PDF)

09 February 2015Comment Letter on FINRA's Proposed Rule for Debt Research Analysts and Debt Research Reports (PDF)

04 January 2015CFA Institute Comment Letter on OECD Principles of Corporate Governance (PDF)

Comment Letters Filed in 2014

22 December 2014Comment Letter on Proposed Tick Size Pilot Program (PDF)

10 December 2014Comment Letter on Principles regarding the Custody of Collective Investment Schemes’ Assets (PDF)

03 December 2014Comment Letter on Digital Currencies – Call for Information (PDF)

01 December 2014Comment Letter to FINRA on Comprehensive Automated Risk Data System (PDF)

12 November 2014CFA Institute Comment Letter on the SEC’s Disclosure Effectiveness Initiative (PDF)

24 October 2014Technical Advice on Delegated Acts Required by the UCTIS V Directive (PDF)

15 October 2014CFA Institute Comment Letter on Removal of Certain References to Credit Ratings and Amendment to the Issuer Diversification Requirement in the Money Market Fund Rule (PDF)

15 October 2014CFA Institute Comment Letter on Draft Technical Standards on the Market Abuse Regulation (PDF)

15 October 2014CFA Institute Comment Letter on Draft Technical Advice on Possible Delegated Acts Concerning the Market Abuse Regulation (PDF)

18 September 2014CFA Institute Comment Letter on Proposed Statement of Financial Accounting Concepts, Chapter 8: Notes to Financial Statements (PDF)

28 August 2014CFA Institute Comment Letter on Disclosure Initiative: Proposed Amendments to IAS 1 (PDF)

29 July 2014CFA Institute Comment Letter to ESMA on Consultation Paper on MiFIDII/MiFIR (PDF)

29 July 2014CFA Institute Comment Letter on ESMA Discussion Paper on MiFIDII/MiFIR (PDF)

10 July 2014CFA Institute Comment Letter on the Initial Operation of the Asia Region Funds Passport (ARFP) Arrangements (PDF)

27 May 2014CFA Institute Comment Letter on Standards for Covered Clearing Agencies (PDF)

28 April 2014Comment Letter on Re-Proposal of Asset-Backed Securities Proposals (PDF)

24 March 2014CFA Institute Comment Letter on Proposed Rule Amendments for Small and Additional Issues Exemption Under Section 3(b) of the Securities Act (File No. S7-11-13) (PDF)

10 March 2014Comment Letter on the Security and Exchange Commission’s Strategic Plan for Fiscal Years 2014–2018 (PDF)

25 February 2014Comment Letter on Conceptual Framework Discussion Paper: Measurement (PDF)

25 February 2014Comment Letter on Conceptual Framework Discussion Paper: Overview (PDF)

18 February 2014Comment Letter on a Review of the Conceptual Framework for Financial Reporting: Presentation and Disclosure (PDF)

17 February 2014Comment Letter on Conceptual Framework Discussion Paper: Other Comprehensive Income (OCI) (PDF)

17 February 2014Comment Letter on Conceptual Framework Discussion Paper: Distinction Between Equity and Liabilities Instruments (PDF)

03 February 2014Jumpstart Our Business Startups (JOBS) Act—Proposed Funding Portals (Regulatory Notice 13-34) (PDF)

03 February 2014Comment Letter on Crowdfunding (File No. S7-09-13) (PDF)

Comment Letters Filed in 2013

30 December 2013Comment Letter on the Public Company Accounting Oversight’s and the International Auditing and Assurance Standards Board’s Proposals to Reform the Auditor’s Reporting Model (PDF)

20 December 2013CFA Institute Comment Letter on the Public Consultation on Best Practice Principles for Governance Research Providers (PDF)

18 December 2013Comment Letter to SEC on NYSE Proposal to Establish an Institutional Liquidity Program (PDF)

04 December 2013Comment Letter to EBA, EIOPA, and ESMA Joint Consultation Paper on Mechanistic References to Credit Ratings (PDF)

04 December 2013CFA Institute Comment Letter on the Report Issued by the Office of Financial Research on Asset Management and Financial Stability (PDF)

25 November 2013Comment Letter on the International Accounting Standards Board’s Exposure Draft Agriculture: Bearer Plants (PDF)

28 October 2013CFA Institute Comment Letter on Definition of a Public Business Entity (PDF)

18 October 2013Comment Letter to Basel Committee Joint Forum on Point of Sale Disclosure in the Insurance, Banking and Securities Sectors (PDF)

15 October 2013CFA Institute Comment Letter to Revised Exposure Draft on Lease Accounting (PDF)

19 September 2013CFA Institute Comment Letter on Money Market Reform; Amendments to Form PF (File No. S7-03-13) (PDF)

10 September 2013CFA Institute Comment Letter on FASB and IASB Financial Instruments Proposals : Expected Credit Losses (Impairments) (PDF)

03 July 2013CFA Institute Comment Letter on Duties of Brokers, Dealers, and Investment Advisers (PDF)

25 June 2013Comment Letter on European Commission Green Paper on the Long-Term Financing of the European Economy (PDF)

15 February 2013Comment Letter to European Securities and Markets Authority on Principles for Benchmarks (PDF)

11 February 2013Comment Letter to IOSCO on Financial Benchmarks (PDF)

15 January 2013Comment Letter to PCAOB Re: Standing Advisory Group Agenda 2013 (PDF)

Comment Letters Filed in 2012

07 December 2012Comment Letter to European Securities and Markets Authority (ESMA) on Consultation Paper - Guidelines on remuneration policies and practices (MiFID) (PDF)

29 November 2012Comment Letter to the European Commission on the Regulation of Indices Serving as Benchmarks (PDF)

22 October 2012Comment Letter to European Commission Consultation Document on Undertakings for Collective Investment in Transferable Securities (UCITS) - Product Rules, Liquidity Management, Depositary, Money Market Funds, Long-term Investments (PDF)

17 September 2012Comment Letter to the European Parliament on Market Manipulation: Lessons and Reform Post LIBOR / EURIBOR (PDF)

12 September 2012Comment Letter on Revision of Exposure Draft on Revenue from Contracts with Customers - Part II (Recognition and Measurement) - Appendix (PDF)

16 August 2012CFA Institute Comment Letter on JOBS Act Rulemaking and Need for Investor Safeguards (PDF)

03 August 2012Comment Letter to European Securities and Markets Authority (ESMA) on Consultation Paper on Draft Technical Standards for the Regulation on OTC Derivatives, CCPs and Trade Repositories (PDF)

15 June 2012Comment Letter on the European Commission’s "Green Paper on Shadow Banking" (PDF)

04 June 2012CFA Institute Letter to House Financial Services Committee on Investment Adviser Oversight (PDF)

01 June 2012Comment Letter to the European Commission on Banking Sector Structural Reform (PDF)

28 May 2012Comment Letter on the Commission’s Public Consultation on Gender Imbalance in Corporate Boards in the European Union (PDF)

24 May 2012Comment Letter to IOSCO Consultation Report on Suitability Requirements with Respect to the Distribution of Complex Financial Products (PDF)

17 May 2012Comment Letter on Revision of Exposure Draft on Revenue from Contracts with Customers – Part I (Disclosures, Presentation & Transition) (PDF)

06 April 2012The Private Sector Task Force of Regulated Professions and Industries Letter to the G-20 to Provide an Update on Its 2011 Report on Regulatory Convergence in Financial Professions and Industries (PDF)

05 April 2012Comment Letter to the Proposed Regulatory Regime for the Over-The-Counter (OTC) Derivatives in Singapore (PDF)

30 March 2012CFA Institute Comment Letter on the Consultation Paper for ESMA’s Guidelines on ETFs and Other UCITS Issues (PDF)

21 March 2012Comment Letter to SEC on NYSE Proposal to Establish a Retail Liquidity Program – Amendment No. 2 (PDF)

21 March 2012Comment Request for Study Regarding Financial Literacy Among Investors - File No. 4-645 (PDF)

14 March 2012CFA Institute Comment Letter on the U.S. JOBS Act and the Need for Investor Safeguards (PDF)

12 March 2012CFA Institute Comment Letter to FASB and IASB on Investment Companies and Investment Entities (PDF)

12 March 2012CFA Institute Comment Letter on Investment Property Entities (PDF)

15 February 2012CFA Institute Comment Letter on Proposed Volcker Rule Ban on Proprietary Trading (PDF)

31 January 2012Comment Letter to the Ministry of Justice, Japan: Review of Companies Act – Interim Report (PDF)

30 January 2012Comment Letter on Plan to Establish the Private Company Standards Improvement Council (Plan) (PDF)

23 January 2012PCAOB Concept Release on Requiring the Engagement Partner to Sign the Audit Report (PDF)

18 January 2012Comment Letter to the European Parliament ECON Committee: Questionnaire on MiFID / MiFIR II (PDF)

08 January 2012Comment Letter to the European Commission’s Green Paper on Stability Bonds (PDF)

Comment Letters Filed in 2011

02 December 2011CFA Institute Comment Letter on Investment Property Entities and Investment Companies Exposure Drafts (PDF)

30 November 2011Comment Letter to SEC on NYSE Proposal to Establish a Retail Liquidity Program (PDF)

30 November 2011Comment Letter to the Proposed Regulatory Regime for the Over-the-Counter (OTC) Derivatives in Hong Kong (PDF)

30 November 2011Comment Letter to IASB on IFRS Agenda Consultation (PDF)

23 November 2011Deferral of Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05 (PDF)

21 November 2011CFA Institute Comment Letter on International Accounting Standards Board’s Exposure Draft, Mandatory Effective Date of IFRS 9 (PDF)

14 October 2011Comment Letter to International Auditing and Assurance Standards Board's Consultation Paper: Enhancing the Value of the Auditor Reporting. (PDF)

30 September 2011Comment Letter to Public Company Accounting Oversight Board on Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements (PDF)

22 September 2011Comment Letter to European Securities and Markets Authority on Guidelines for UCITS Exchange-Traded Funds and Structured UCITS (PDF)

13 September 2011Comment Letter to European Securities and Markets Authority on Technical Advice to the European Commission (PDF)

31 August 2011Comment Letter to Securities and Exchange Board of India (SEBI) on the Concept Paper on Proposed Alternative Investment Funds (PDF)

30 August 2011Comment Letter to Securities & Exchange Commission on Staff Paper, Exploring a Possible Method of Incorporation (PDF)

29 August 2011CFA Institute Comment Letter to a Review of Companies Act (PDF)

18 August 2011Comment Letter to IOSCO Consultation Report on Regulatory Issues Raised by the Impact of Technological Changes on Market Integrity and Efficiency (PDF)

28 July 2011Comment Letter to the Corporate Governance Council on the Proposed Revisions to the Code of Corporate Governance Issued (PDF)

22 July 2011Comment Letter on the Green Paper: The EU Corporate Governance Framework (PDF)

01 July 2011Comment Letter to ICGN on the Consultation paper; Model Contract Terms Between Asset Owners and Their Fund Managers. (PDF)

23 June 2011Comment Letter on the Proposed Amendment to SGX Listing Rules (PDF)

21 June 2011Comment Letter to FASB on Testing for Goodwill Impairment (PDF)

17 June 2011Comment Letter to U.S. Securities and Exchange Commission on Incentive-Based Compensation Arrangements (PDF)

07 June 2011Comment Letter to U.S. Securities and Exchange Commission on Investor Education Efforts (PDF)

18 May 2011Comment Letter to SEC on Proposed Rule for Listing Standards for Compensation Committees (PDF)

11 May 2011Comment Letter to IASB and FASB on Balance Sheet Offsetting (PDF)

03 May 2011Comment Letter to IASB and FASB on Impairment (PDF)

28 April 2011Comment Letter to SEC in Response to the Call for Comments on the President’s Working Group Report on Money Market Fund Reform (PDF)

25 April 2011Comment Letter to IASB and FASB on Hedge Accounting (PDF)

10 March 2011Comment Letter to HKEx on Corporate Governance Review (PDF)

02 March 2011Comment Letter on the IFRS Foundation Status of Trustees Strategy Review (PDF)

21 February 2011Comment Letter on IASB and FASB on Effective Dates and Transition Methods (PDF)

11 February 2011Comment Letter to IOSCO on Issues Raised by Dark Liquidity (PDF)

02 February 2011Comment Letter to European Commission on the Review of the Markets in Financial Instruments Directive (PDF)

02 February 2011Comment Letter to U.S. Department of Labor on Definition of "Fiduciary" under ERISA (PDF)

31 January 2011Comment Letter to the European Commission on the Packaged Retail Investment Products (PRIPs) Initiative (PDF)

18 January 2011Comment Letter to U.S. SEC on Proposed Whistleblower Rule (PDF)

17 January 2011Comment Letter to FASB on Transfers and Servicing, Reconsideration of Effective Control for Repurchase Agreements (PDF)

07 January 2011Comment letter to the European Commission on Credit Rating Agencies (PDF)

Comment Letters Filed in 2010

15 December 2010Comment Letter to IASB and FASB on Leases (PDF)

10 December 2010Comment Letter to SEC of Pakistan Regarding Review of the Code of Corporate Governance (PDF)

08 December 2010Comment Letter to European Commission DG MARKT on Audit Policy (PDF)

08 December 2010Comment Letter to U.S. SEC on SOX 404(b) Compliance Study Required by Dodd-Frank Act (PDF)

01 December 2010Comment Letter to U.S. SEC on Enhancing Investment Adviser Examinations (PDF)

22 October 2010Comment Letter to U.S. SEC on Investor Readiness for U.S. Adoption of IFRS (PDF)

22 October 2010Comment Letter to IASB and FASB on Revenue Recognition (PDF)

30 September 2010Comment Letter to the Financial Accounting Standards Board on Accounting for Financial Instruments (PDF)

30 September 2010Comment Letter on Presentation of Items of Other Comprehensive Income (PDF)

01 September 2010Comment Letter to the European Commission Regarding Green Paper on Corporate Governance in Financial Institutions (PDF)

30 August 2010Comment Letter to U.S. SEC on Study Regarding Obligations of Brokers, Dealers, and Investment Advisers (PDF)

16 August 2010Comment Letter to CESR on Standardization and Exchange Trading of OTC Derivatives (PDF)

30 July 2010Comment Letter to the International Accounting Standards Board on Discussion Paper, Extractive Activities (PDF)

23 July 2010Comment Letter to European Commission DG MARKT on the Revision of the Market Abuse Directive (PDF)

01 July 2010Comment Letter to the IASB on Financial Instruments: Amortized Cost and Impairment (PDF)

25 June 2010Comment Letter to CPSS-IOSCO and BIS on Trade Repositories in OTC Derivatives Markets (PDF)

25 June 2010Comment Letter to IOSCO and BIS on OTC Derivatives Central Counterparties (PDF)

22 June 2010Comment Letter to the International Accounting Standards Board on Measurement of Liabilities under IFRS (PDF)

22 June 2010Comment Letter to U.S. SEC on Equity Market Structure (PDF)

17 June 2010Letter to U.S. Congress on Proxy Access in Financial Reform Legislation (PDF)

04 June 2010Comment Letter to CESR on Non-Equity Markets Transparency under MiFID (PDF)

01 June 2010Comment Letter to CESR Regarding Review of Equity Markets under MiFID (PDF)

28 May 2010Comment Letter to CESR Regarding Review of Investor Protection and Intermediaries under MiFID (PDF)

19 May 2010Letter to U.S. Senate Opposing Small Company Exemption from SOX 404 (b) (PDF)

30 April 2010Comment Letter to the U.K. Financial Reporting Council on the Adoption of a Stewardship Code for Institutional Investors (PDF)

30 April 2010Comment Letter to CESR on Micro-Structural Issues of the European Equity Markets (PDF)

30 April 2010Comment Letter to Bermuda Monetary Authority on Revised Code of Conduct for Investment Providers (PDF)

22 April 2010Joint Letter to U.S. Senate on Sarbanes-Oxley Section 404(b) Exemption (PDF)

21 April 2010Testimony of James Allen, CFA, on Corporate Governance and Shareholder Empowerment before a U.S. House of Representatives Subcommittee (PDF)

19 April 2010Comment Letter to the Monetary Authority of Singapore on Corporate Governance Regulations and Guidelines (PDF)

31 March 2010Comment Letter to CESR on Extending Shareholding Notifications under the Transparency Directive (PDF)

05 March 2010Comment Letter to Financial Services Agency of Japan on Disclosure Requirements for Remuneration of Directors and Statutory Auditors (PDF)

29 January 2010Consultation Report to IOSCO on Private Equity Conflicts of Interest (PDF)

06 January 2010Letter to U.S. SEC on Sub-Penny Trading on Regulated Exchanges (PDF)

05 January 2010Letter to U.S. SEC on the SEC's Proposed Strategic Plan (PDF)

Comment Letters Filed in 2009

21 December 2009Letter to CESR on MiFID Inducements Rule (PDF)

21 December 2009Letter in Response to CESR Consultation: A Common Definition of European Money Market Funds (PDF)

11 December 2009Custody of Funds or Securities of Clients by Investment Advisers (PDF)

30 November 2009Comment Letter to IASC Foundation Regarding Constitution Review: Proposals for Enhanced Public Accountability (PDF)

25 November 2009Response to CESR's Call for Evidence on the Use of Standard Reporting Format for Financial Reporting (PDF)

06 November 2009Letter to U.S. House of Representatives Regarding the Perlmutter Amendment to the Financial Stability Improvement Act (PDF)

04 November 2009Letter to U.K. Financial Reporting Council on Reducing Complexity of Corporate Reports (PDF)

02 November 2009Comment Letter to U.S. House of Representatives on Proxy Access (PDF)

28 October 2009Comment Letter to FASB on Fair Value Measurements and Disclosures (Topic 820) (PDF)

26 October 2009Joint Letter to the U.S. House of Representatives Regarding Proposed Amendments to the Sarbanes-Oxley Act (PDF)

22 October 2009Comment Letter to IASB on ED 10 Consolidated Financial Statements Regarding Investment Companies (PDF)

30 September 2009Testimony of Kurt Schacht, CFA, on Credit Rating Agency Reform before the U.S. House of Representatives Subcommittee on Capital Markets (PDF)

29 September 2009Consultation paper on CESR Proposal for a Pan-European Short Selling Disclosure Regime (PDF)

24 September 2009Letter to U.S. SEC on Facilitating Shareholder Director Nominations (PDF)

14 September 2009Comment Letter to IASB on Financial Instruments: Classification and Measurement (PDF)

10 September 2009Comment Letter to CESR on the Technical Advice at Level 2 on the Format and Content of Key Information Document Disclosures for UCITS and Associated Addendum (PDF)

04 September 2009Share Pledge Disclosures by Directors and Controlling Shareholders (PDF)

01 September 2009Comment Letter to IASB on Credit Risk in Liability Measurement (PDF)

21 August 2009Comment Letter to U.S. SEC on Amendments to Regulation SHO on Short Selling (PDF)

13 August 2009Comment Letter to IASB on Income Taxes (PDF)

31 July 2009Comment Letter to IASB on Derecognition (PDF)

17 July 2009Comment Letter to IASB and FASB on Leases Preliminary Views (PDF)

15 July 2009Comment Letter to European Commission on European Financial Supervision (PDF)

19 June 2009Comment Letter to IASB and FASB on Preliminary Views on Revenue Recognition (PDF)

19 June 2009Comment Letter to IOSCO on Unregulated Financial Markets and Products (PDF)

10 June 2009Comment Letter to European Commission Concerning Review of Market Abuse Directive (PDF)

14 May 2009Letter to CESR on Key Information Document Disclosures for UCITS (PDF)

30 April 2009Comment Letter to IOSCO on Hedge Funds Oversight (PDF)

23 April 2009Comment Letter to Monetary Authority of Singapore on Regulatory Regime Governing the Sale and Marketing of Unlisted Investment Products (PDF)

20 April 2009Comment Letter to the U.S. SEC: Roadmap for Use of Financial Statements in Accordance with IFRS by U.S. Issuers (PDF)

15 April 2009Comment Letter on Request for Views on FASB Financial Instruments Amendments (PDF)

14 April 2009Comment Letter to the IASB and FASB on Preliminary Views on Financial Statement Presentation (PDF)

09 April 2009Consultation Briefing and Request for Member Input on Mis-Selling in Asia (PDF)

09 April 2009Comment Letter in Response to European Commission's Consultation on Financial Services Supervision (PDF)

01 April 2009Comment Letter to the IASB on ED 10 Consolidated Financial Statements (PDF)

30 March 2009Comment Letter to the FASB on FSP-FAS 115-a, FAS 124-a and EITF-99-20-b: Recognition and Presentation of Other Than Temporary Impairments (PDF)

30 March 2009Comment Letter to the FASB on FSP-157-e: Determining Whether a Market is Not Active and a Transaction is Not Distressed (PDF)

27 March 2009Comment Letter to U.S. SEC on NYSE's Proposal to Eliminate Broker Discretionary Voting (PDF)

26 March 2009Comment Letter to the U.S. SEC on Treatment of Credit References in Securities Acts (PDF)

13 March 2009Letter to U.S. Congress Regarding Criticism of Fair Value Accounting (PDF)

10 March 2009Comment Letter to European Commission − Consultation on the Review of the Prospectus Directive (PDF)

10 March 2009Comment Letter to IOSCO Standing Committee 5 Hearing on Investment Management (PDF)

26 February 2009Comment Letter to FASB on Proposed FSP FAS 107-b and APB 28-a Interim Disclosures about Fair Value of Financial Instruments (PDF)

25 February 2009Comment Letter to European Commission on Control Structures in Audit Firms and Their Consequences on the Audit Market (PDF)

19 February 2009Comment Letter to CESR on Transparency of Corporate Bond, Structured Finance Product, and Credit Derivatives Markets (PDF)

13 February 2009Joint Letter to U.S. Treasury, U.S. Federal Reserve, and U.S. SEC, Urging Continuation of Fair Value Accounting (PDF)

13 February 2009Joint Letter to Congress Urging Continuation of Fair Value Accounting (PDF)

09 February 2009Joint Letter with IAIP to SEBI on Investor Protection from Abusive Related-Party Transactions (PDF)

06 February 2009Comment Letter to Bursa Malaysia Berhad on Proposed Amendment to the Listing Requirements Relating to Related-Party Transactions (PDF)

30 January 2009Comment Letter to the European Commission in Response to the Consultation Paper on Hedge Funds (PDF)

23 January 2009Comment Letter to Financial Services Authority on Rights Issue Subscription Periods (PDF)

21 January 2009Comment Letter to IASB on Embedded Derivatives: Proposed Amendments to IFRIC 9 and IAS 39 (PDF)

15 January 2009Comment Letter to IASB on Investments in Debt Instruments: Proposed Amendments to IFRS 7 (PDF)

15 January 2009Comment Letter to FASB on Proposed Disclosures about Fair Value of Financial Instruments (File No. FSP FAS 107−a) (PDF)

07 January 2009Comment Letter to CESR on Market Abuse Directive (PDF)

05 January 2009Comment Letter to IOSCO on Proposed Elements of International Regulatory Standards on Funds of Hedge Funds (PDF)

Comment Letters Filed in 2008

30 December 2008Comment Letter to FASB on Proposed FSP EITF 99-20-a, Amendments to the Impairment and Interest Income Measurement Guidance of EITF Issue No. 99-20 (PDF)

18 December 2008Comment Letter to Securities and Exchange Commission of Sri Lanka on Financial Arrangements with Related Parties (PDF)

15 December 2008Comment Letter to the IASB on Improving Disclosures about Financial Instruments: Proposed Amendments to IFRS 7 (PDF)

09 December 2008Comment Letter to Obama-Biden Presidential Transition Team on Financial Market Regulation and the U.S. SEC (PDF)

03 December 2008Comment Letter to U.S. Commodity Futures Trading Commission on the Appropriate Regulatory Treatment of Event Contracts (PDF)

01 December 2008Comment Letter to the U.S. SEC on Commission Guidance on the Use of Company Web Sites (PDF)

24 November 2008Remarks to FASB Roundtable on Improving Financial Reporting (PDF)

20 November 2008Comment Letter to the National Investor Relations Institute on Standards of Practice-Earnings Release Content (PDF)

18 November 2008Comment Letter to the Financial Accounting Standards Board on the Proposed FASB Statement, Amendment to FASB Interpretation No. 46 (R) (PDF)

18 November 2008Comment Letter to the Financial Accounting Standards Board on the Proposed FASB Statement, Accounting for Transfers of Financial Assets (PDF)

14 November 2008Joint Letter to the U.S. SEC Urging Independence of Standard Setters and Addressing its Impact on Fair Value (PDF)

11 November 2008Comment Letter to the U.S. SEC on the Study of Mark to Market Accounting (PDF)

10 November 2008Briefing to the European Parliament on Accounting and the Credit Crisis (PDF)

03 November 2008Cover Letter Statement to the Treasury Select Committee on the Accounting and Banking Crisis (PDF)

03 November 2008Statement to the Treasury Select Committee on the Accounting and Banking Crisis (PDF)

23 October 2008Comment Letter to Japan's Ministry of Finance on Fair Value Accounting and Investor Confidence (PDF)

21 October 2008Comment Letter to European Commission DG MARKT on Amendments to International Accounting Standards Statement no 39 (IAS 39) (PDF)

20 October 2008Comment Letter to the Financial Accounting Standards Board on Disclosures about Transfers of Financial Assets and Interests in Variable Interest Entities (PDF)

17 October 2008Comment Letter to CESR on Risk Management Principles for UCITS (PDF)

14 October 2008Comment Letter to the EC Accounting Regulatory Committee on Amendments to International Accounting Standards no 39 (IAS 39) (PDF)

09 October 2008Comment Letter on FASB 157-d: Determining the Fair Value of a Financial Asset in a Market that is Not Active (PDF)

06 October 2008Comment Letter to U.S. SEC on Commission Guidance Regarding the Duties and Responsibilities of Investment Company Boards of Directors (PDF)

02 October 2008Comment Letter addressed to President Sarkozy on Fair Value Accounting (PDF)

26 September 2008Comment Letter to IASB on Discussion Paper; Preliminary View on Amendments to IAS 19 Employee Benefits (PDF)

26 September 2008Comment Letter to European Commission DG MARKT on the Proposal for a Regulatory Framework for Credit Rating Agencies (CRAs) (PDF)

23 September 2008Comment Letter to U.S. Congress and U.S. SEC on Fair Value Reporting (PDF)

23 September 2008Comment Letter to the International Accounting Standards Committee Foundation (PDF)

22 September 2008Comment Letter to U.K. Financial Services Authority on Disclosure of Liquidity Support (PDF)

22 September 2008Comment Letter to EFRAG on Strengthening the European contribution to the international standard-setting process - Proposals for Public Consultation (PDF)

19 September 2008Comment Letter to the IASB on Reducing Complexity in Reporting Financial Instruments (PDF)

12 September 2008Comment Letter to CESR on Fair Value Measurement and Related Disclosures of Financial Instruments in Illiquid Markets (PDF)

09 September 2008Comment Letter to HM Treasury on Updating the Rights Issue Process (PDF)

05 September 2008Comment Letter to the IASB: Discussion Paper on Financial Instruments with Characteristics of Equity (PDF)

05 September 2008Comment Letter to European Commission DG MARKT on Policy Options to Address Excessive Reliance on Ratings (PDF)

29 August 2008Comment Letter on CESR and ERGEG advice to the European Commission in the context of the Third Energy Package - Market Abuse Consultation Paper (PDF)

29 August 2008Comment Letter to U.S. SEC on Proposed Rule: Modernization of the Oil and Gas Reporting Requirements (PDF)

21 August 2008Comment Letter to CESR on Call for Evidence on the Request for Advice to CESR on the UCITS Asset Management Company Passport (PDF)

15 August 2008Comment Letter to the Financial Accounting Standards Board on Accounting for Derivative Instruments and Hedging Activities (PDF)

14 August 2008Comment letter to CESR on Level 3 − Third set of CESR guidance and information on the common operation of the Directive to the market (PDF)

07 August 2008Comments on the Financial Accounting Standards Board Exposure Draft: Disclosure of Certain Loss Contingencies an Amendment of FASB Statements No. 5 and 141(R) (PDF)

01 August 2008Comment Letter to the U.S. SEC on Interactive Data to Improve Financial Reporting (PDF)

25 July 2008Comment letter to Tokyo Stock Exchange on Listed Company Corporate Governance Questionnaire for Investors (PDF)

25 July 2008Comment Letter to the U.S. Securities and Exchange Commission on Proposed Rules for Nationally Recognized Statistical Rating Organizations (PDF)

22 July 2008Comment Letter to the U.S. Securities and Exchange Commission on the Final Report of the SEC Advisory Committee on Improvements to Financial Reporting (PDF)

09 July 2008Statement to the U.S. SEC Roundtable on Fair Value Accounting (PDF)

23 June 2008Comment letter to HM Treasury on Updating the Myners Principles (PDF)

19 June 2008Statement Before the IASC Foundation Constitution Review Roundtable on the Governance of the IASB and IASC Foundation (PDF)

17 June 2008Comment Letter to the U.S. Securities and Exchange Commission on “Naked” Short Selling Anti-Fraud Rule (PDF)

13 June 2008Comment Letter to FASB on Fair Value: Proposed FSP ARB 43-a (PDF)

06 June 2008Comment Letter to U.K. Financial Reporting Council on Proposed Changes to Guidance on Audit Committees (the Smith Guidance) (PDF)

03 June 2008Testimony Before the U.S. Department of the Treasury on the Auditing Profession Competition and Concentration Panel (PDF)

23 May 2008Comment Letter to the U.S. Securities and Exchange Commission on the Proposed Rule: Foreign Issuer Reporting Enhancements (PDF)

23 May 2008Comment letter to Monetary Authority Singapore on Consultation on Proposed Guidelines on Fair Dealing (PDF)

22 May 2008Comment letter to U.K. Financial Services Authority on FAIF's Feedback on CP0716 and Further Consultation (PDF)

22 May 2008Comment Letter to the U.S. Securities and Exchange Commission on Amendments to Form ADV (PDF)

16 May 2008Comment Letter to the Asset Managers' Committee of the U.S. President's Working Group on Financial Markets on Best Practices for the Hedge Fund Industry (PDF)

24 April 2008Comment Letter to IOSCO on Credit Rating Agencies (PDF)

23 April 2008Comment Letter to HM Treasury on FSMA Market Abuse Regime: A Review of the Sunset Clauses (PDF)

22 April 2008Comment letter to REIS on Revised Proposed Chapter 4: Fund Reporting Standards (PDF)

16 April 2008Comment Letter to the Securities and Exchange Board of India on Proposed Policy for Improvement in Sales Practice by the Members of the Stock Exchanges (PDF)

11 April 2008Comment Letter to U.K. Financial Reporting Council on Probable Weakness in Section D (PDF)

06 April 2008Letter to XBRL US, Inc. Regarding the Public Review of U.S. GAAP Taxonomy and Preparers Guide (PDF)

31 March 2008Comment Letter on the Progress Report of the U.S. SEC Advisory Committee on Improvements to Financial Reporting (PDF)

31 March 2008Comment Letter to CESR on the Role of Credit Rating Agencies in Structured Finance (PDF)

31 March 2008Comment Letter to the New York Stock Exchange Proxy Working Group on NYSE Rule 452 (PDF)

28 March 2008Principles and Practices for Hedge Fund Investors (PDF)

27 March 2008Comment Letter to U.S. House of Representatives in Response to the GAO Report on Hedge Funds (PDF)

12 March 2008Comment Letter to U.K. Financial Reporting Council on Proposed Changes to the Combined Code (PDF)

10 March 2008Comment Letter to Japan Financial Services Agency on Partial Amendment of the Guidelines for Financial Instruments Business Supervision (PDF)

28 February 2008Comment Letter to the U.S. Securities and Exchange Commission on Enhanced Disclosure and New Prospectus Delivery Option for Registered Open-End Management Investment Companies (PDF)

14 February 2008Comment Letter to the U.S. Securities and Exchange Commission in Response to the Concept Release on Possible Revisions to the Disclosure Requirements (PDF)

08 February 2008Comment Letter to the Financial Accounting Foundation on Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB (PDF)

29 January 2008Comment Letter to the Financial Accounting Standards Board regarding the IASB-FASB Joint Project on Financial Statement Presentation (PDF)

Comment Letters Filed in 2007

20 December 2007Comment Letter to U.S. Securities and Exchange Commission on Executive Compensation and Related Party Disclosure (PDF)

17 December 2007Comment Letter to CESR on Key Investor Information Disclosures for UCITS (PDF)

12 December 2007Comment Letter to the Hedge Fund Working Group in Response to the Consultation Paper: Hedge Fund Standards (PDF)

07 December 2007Comment Letter to the U.S. Securities and Exchange Commission in Response to the Concept Release on Allowing U.S. Issuers to Prepare Financial Statements in Accordance with IFRS (PDF)

26 November 2007Comment Letter to the U.S. Treasury Department on the Regulatory Structure Associated with Financial Institutions (PDF)

05 November 2007Consultation paper on periodic financial reporting (PDF)

16 October 2007Re: Exposure Draft –IFRS for Small and Medium-sized Entities (PDF)

09 October 2007Comment Letter on GIPS (Walker Working Group) (PDF)

02 October 2007Comment Letter to the U.S. Securities and Exchange Commission on Proposed Rule: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with IFRS without Reconciliation to U.S. GAAP (PDF)

02 October 2007Comment Letter to the U.S. Securities and Exchange Commission on Shareholder Proposals (PDF)

02 October 2007Comment Letter to the U.S. Securities and Exchange Commission on Shareholder Proposals Relating to the Election of Directors (PDF)

30 September 2007Comment Letter on GIPS (REIS Council) (PDF)

27 July 2007Comment Letter to European Commission DG MARKT on Fostering an Appropriate Regime for Shareholders' Rights (PDF)

21 June 2007Comment Letter to IOSCO on Principles for the Valuation of Hedge Fund Portfolios (PDF)

23 May 2007Comment Letter to the U.S. Securities and Exchange Commission Regarding Clarification of “Investment Adviser” and “Broker-Dealer” under Federal Securities Law (PDF)

16 May 2007Comment letter to European Commission DG MARKT on the Implementation of Articles 45 - 47 of the Directive on Statutory Audit (PDF)

09 March 2007Comment Letter to the U.S. Securities and Exchange Commission in Response to the Proposed Rules Aimed at Providing Additional Protection to Investors in Pooled Investment Vehicles (PDF)

05 March 2007Comment Letter to the U.S. Securities and Exchange Commission on Self-Regulatory Organizations: Proposed Rule Changes to Amend NYSE Rules 472 and 344 (PDF)

02 March 2007Comment Letter to the U.S. SEC on Investment Company Governance (PDF)

19 January 2007Letter to the Office of Compliance Inspections and Examinations – SEC (PDF)

19 January 2007Letter to the Division of Market Regulation – SEC (PDF)

13 January 2007Comment Letter to U.K. Financial Services Authority on Market Abuse (PDF)

13 January 2007Comment Letter to the U.S. SEC on Potential Market Abuse (PDF)