Date: February 25, 2014

Issue: Proxy Advisory Firms

To: SEC

Filing Type: Regualtory

Description: CCMC has serious concerns about ISS’ proposal to override policy determinations made by Congress as well as the Commission and the Public Company Accounting Oversight Board (entities vested with, and that have exercised, the authority to formulate—and oversee the actual implementation of, policies affecting financial reporting).

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