Comment letters submitted for the July 7, 2017 Exposure Draft:
Tennessee Department of Audit
Virginia Auditor of Public Accounts
Pennsylvania Institute of Certified Public Accountants
NASBA
Florida Institute of Certified Public Accountants
PCPS Technical Issues Committee
Baker Tilly
National State Auditors Association
Crowe Horwath
Deloitte & Touche, LLP
GAO
Michigan Office of the Auditor General
Illinois CPA Society
Grant Thornton LLP
Montana Legislative Audit Division
CliftonLarsonAllen
Colorado Society of CPAs
Plante and Moran, PLLC
Association of Government Accountants
BDO USA,