Date: September 8, 2015
Issue: Auditing
To: Mr. Brent J. Fields, Secretary, U.S. Securiities and Exchange Commission
Filing Type: Regulatory
Description: While we do believe that it is prudent to review rules from time to time, we believe that the quality of audit committees and the audit itself is at a high point. Absent a showing to the contrary, it would appear that a radical overhaul is not needed at this time. Rather, we would hope that the SEC look at emerging tools such as data analytics to better understand how boards and investors can better disseminate and receive information to make investment and capital formation decisions.