Comment Letters will be added as they are received and listed below:
Tennessee Department of Audit, Division of State Audit
NASBA
Baker Tilly Virchow Krause, LLP
Michigan Office of the Auditor General
Crowe LLP
Auditor of Public Accounts Commonwealth of Virginia
Grant Thornton LLP
Government Finance Officers Association
National State Auditors Association
Virginia Society of CPAs (VSCPA)
Florida Institute of CPAs
PCPS Technical Issues Committee (TIC)
Deloitte & Touche LLP
BDO USA, LLP