NYSE internal-audit transition period — comment letter tracker
NYSE proposes to amend Sections 303A.00 and 303A.07 of the Listed Company Manual to extend the
period in which a newly listed company must establish an internal audit function from one year to five
years. This tracker classifies the comment letters filed on that proposal.
Prepared by Tzachi Zach, Fisher College of Business, The Ohio State University. Corrections and comments are welcome at zach.7@osu.edu.
Letters are classified by a three-rater ensemble of Claude (Anthropic), and this site is generated and was built with Claude.
Updated September 22, 2026.
Letters
#
Commenter
Date
Position
Entity
Asks for
Arguments
Family
Words
Click a column to sort; click a commenter to open the filing on
sec.gov; the # links to that letter's entry on the evidence page. Rows in grey are docket entries not
yet coded.