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Comment Letters for Docket 017
 Approved by SEC

 

SEC ACTION:  PCAOB Release 2008-03: Release No. 34-58415 (Aug. 22, 2008)
PCAOB Release 2006-01: Release No. 34-53677 (April 19, 2006)
 

 Comment Letters (Release No. 2007-008), Proposed Rule for 3526 and 3523 Amendments

 
No.
Author
Company/Organization
Date
1Frank GorrellJuly 27, 2007
2J. M. Tull School of Accounting, The University of GeorgiaDennis R. Beresford, Ernst & Young Executive Professor of AccountingJuly 31, 2007
3Arthur M. Winstead, Jr., PresidentNorth Carolina State Board of Certified Public Accountant ExaminersAug. 24, 2007
4Wesley P. Johnson, Chair; David A. Costello, President & CEONational Association of State Boards of AccountancyAug. 27, 2007
5Sandra K. Johnigan, Chair, Professional Standards CommitteeTexas Society of Certified Public AccountantsAug. 27, 2007
6KPMG LLPSept. 6, 2007
7Russell Read, Chief Investment OfficerCalPERSSept. 7, 2007
8New York State Society of Certified Public AccountantsSept. 7, 2007
9BDO Seidman, LLPSept. 7, 2007
10Deloitte & Touche LLPSept. 7, 2007
11PricewaterhouseCoopers LLPSept. 7, 2007
12Ernst & Young LLPSept. 7, 2007
13Catherine AllenAudit ConductSept. 7, 2007
14Cynthia M. Fornelli, Executive Director; Bruce P. Webb, Chair, AICPA Professional Ethics Executive CommitteeCenter for Audit QualitySept. 11, 2007
15Grant Thornton LLPSept. 14, 2007
16Linda L. Griggs, Chair of the Committee on Law & Accounting; Keith F. Higgins, Chair of the Committee on Federal Regulation of SecuritiesAmerican Bar AssociationSept. 19, 2007
 

 Comment Letters (Release No. 2007-002), Concept Release for Rule 3523

 
No.
Author
Company/Organization
Date
1KPMG LLPMay 15, 2007
2Thomas E. Riley, PresidentNew York State Society of CPAsMay 16, 2007
3Grant Thornton LLPMay 17, 2007
4BDO Seidman, LLPMay 17, 2007
5Allyson B. Baumeister, Chair, Practice Issues CommitteeTexas Society of CPAsMay 16, 2007
6Catherine AllenAudit ConductMay 17, 2007
7Ernst & Young LLPMay 18, 2007
8Cynthia M. Forneli, Executive Director; Bruce P. Webb, Chair, AICPA Professional Ethics Executive CommitteeCenter for Audit QualityMay 18, 2007
9Russell Read, Chief Investment OfficerCalPERSMay 18, 2007
10Crowe Chizek and Company LLCMay 18, 2007
11McGladrey & Pullen, LLPMay 18, 2007
12Deloitte & Touche LLPMay 18, 2007
13PricewaterhouseCoopers LLPMay 22, 2007
 

 Comment Letters (Release No. 2004-015), Proposed Rule on Ethics and Independence Rules

 
No.
Author
Company/Organization
Date
1Bernard Wolfman, Fessenden Professor of LawHarvard Law SchoolDec. 15, 2004
2Dennis R. Beresford, Ernst & Young Executive Professor of AccountingThe University of Georgia, J. M. Tull School of AccountingDec. 20, 2004
3Robert ChiraRobert Chira & AssociatesDec. 22, 2004
4Stephen Hanebutt, CPAJan. 5, 2005
5Dan SandstromJan. 6, 2005
6William M. GottwaldJan. 12, 2005
7Martin McLeanJan. 18, 2005
8Fred RatioJan. 18, 2005
9Welton HowardJan. 18, 2005
10Francis LeblancJan. 18, 2005
11Dorli T. RaineyJan. 18, 2005
12Peter RocheJan. 18, 2005
13Donna Mae Travis-MorganJan. 18, 2005
14Jerome WondoloskiJan. 18, 2005
15Nadia SindiJan. 18, 2005
16Bruce SnyderJan. 18, 2005
17Joe ChasseJan. 18, 2005
18Frank RowanJan. 18, 2005
19Bonnie RichardsonJan. 18, 2005
20Thoams StanleyJan. 18, 2005
21Dr. David ModarelliJan. 18, 2005
22D. Kathleen KellerJan. 18, 2005
23Chuck KaiserJan. 18, 2005
24Eric AndersonJan. 18, 2005
25Andrew MorgenJan. 18, 2005
26Mary CoyneJan. 18, 2005
27Carrie HarttJan. 18, 2005
28Kenn GoldmanJan. 18, 2005
29Arthur MaurettiJan. 18, 2005
30Carolyn WallerJan. 18, 2005
31CJ HathawayJan. 18, 2005
32Sonja MalmuthJan. 18, 2005
33Kelly DragooJan. 18, 2005
34Andrew CravitzJan. 18, 2005
35Linda MessnerJan. 18, 2005
36Wolfgang RosenbergJan. 18, 2005
37Dave WylieJan. 18, 2005
38Sue EberhardtJan. 18, 2005
39JoAnn PerrymanJan. 18, 2005
40Michael LoweJan. 18, 2005
41Brian HoortJan. 18, 2005
42Daniel FewsterJan. 18, 2005
43Howard H. HolmesJan. 18, 2005
44David WexsteinJan. 18, 2005
45Jason TyburczyJan. 18, 2005
46Henry HofmannJan. 18, 2005
47Susan YangoJan. 18, 2005
48Tony WitlinJan. 18, 2005
49Bonnie JayJan. 18, 2005
50James HalbigJan. 18, 2005
51Stewart GreyJan. 18, 2005
52Dustin StarbuckJan. 18, 2005
53Patrick BoyleJan. 18, 2005
54Stephen HofstatterJan. 18, 2005
55Riaz RanaJan. 18, 2005
56James MartinJan. 18, 2005
57Ira OpendenJan. 18, 2005
58Ralph ZarumbaJan. 18, 2005
59Tami WriceJan. 18, 2005
60Marlene T. SpitzJan. 18, 2005
61Deirdre HealyJan. 18, 2005
62Thaddius NovackJan. 18, 2005
63Robert B. PhillipsJan. 18, 2005
64Jim HeadJan. 18, 2005
65Larry WhippleJan. 18, 2005
66Jon GallionJan. 18, 2005
67Brian PopeJan. 18, 2005
68Dennis AhernJan. 18, 2005
69Dixie Jo JohnsonJan. 18, 2005
70Phyllis ThakisJan. 18, 2005
71Andy LynnJan. 18, 2005
72Meghan TracyJan. 18, 2005
73Jassim MohammadJan. 18, 2005
74Richard StruzikJan. 18, 2005
75Verna N. JonesJan. 18, 2005
76Susan StrollaJan. 18, 2005
77Sandy HowardJan. 18, 2005
78Bill RosenthalJan. 18, 2005
79Susan BrowneJan. 18, 2005
80Mike EstokJan. 18, 2005
81Reed LacyJan. 18, 2005
82Andrea BergJan. 18, 2005
83William BoddenJan. 18, 2005
84Valerie StarrJan. 18, 2005
85John TatumJan. 18, 2005
86Irene HarveyJan. 18, 2005
87Robert PulsJan. 18, 2005
88Gary ChildersJan. 18, 2005
89Ann MeyetteJan. 18, 2005
90Stephen BurtonJan. 18, 2005
91Robert BiehlJan. 18, 2005
92Tim WilsonJan. 18, 2005
93Linda RilingJan. 18, 2005
94Daniel NornholdJan. 18, 2005
95Steve GluhanichJan. 18, 2005
96Katherine McMahonJan. 18, 2005
97Deborah EldridgeJan. 18, 2005
98Charles WegrzynJan. 18, 2005
99Peggy CannonJan. 18, 2005
100Chuck BlethenJan. 18, 2005
101George CerauloJan. 18, 2005
102Phyllis BagheriJan. 18, 2005
103Roger GravesJan. 18, 2005
104John ReichelJan. 18, 2005
105Karin JerdeeJan. 18, 2005
106James SepenzisJan. 18, 2005
107Jeff SchwartzJan. 18, 2005
108Donna CinelliJan. 18, 2005
109Preston VaughanJan. 18, 2005
110Faith EvansJan. 18, 2005
111Chan ThanawallaJan. 18, 2005
112Ajit SanghviJan. 18, 2005
113Kathryn MoorJan. 18, 2005
114Gary MyersonJan. 18, 2005
115George MealerJan. 18, 2005
116Nancy WelchJan. 18, 2005
117David PaulJan. 18, 2005
118David MazzaJan. 18, 2005
119Elena PowersJan. 18, 2005
120Christian AmbroseJan. 18, 2005
121Eleanor MartinJan. 18, 2005
122David FredericksJan. 18, 2005
123Jeffrey SchadeJan. 18, 2005
124William SowaJan. 18, 2005
125Charles MillerJan. 18, 2005
126Frank DenbowskiJan. 18, 2005
127John SpearJan. 18, 2005
128Steve VuJan. 18, 2005
129Jean McMeansJan. 18, 2005
130Candace KeyJan. 18, 2005
131M. E. HutchinsonJan. 18, 2005
132Fred GoldmanJan. 18, 2005
133Nori MusterJan. 18, 2005
134Joan ThomasJan. 18, 2005
135Don McMillanJan. 18, 2005
136Peter MooreJan. 18, 2005
137Mary Theresa StoutJan. 18, 2005
138Joshua McKainJan. 18, 2005
139Joan BossartJan. 18, 2005
140John BailesJan. 18, 2005
141Tim FergusonJan. 18, 2005
142Joseph FaheyJan. 18, 2005
143Dr. Thomas WatsonJan. 18, 2005
144Edward HarkinsJan. 18, 2005
145James MacallairJan. 18, 2005
146Judith McKayJan. 18, 2005
147Holly MillarJan. 18, 2005
148Robert WaringJan. 18, 2005
149Francine KupfermanJan. 18, 2005
150Ralph A. MonelloJan. 18, 2005
151Patrick TrueJan. 18, 2005
152Diane WeinbergJan. 18, 2005
153Glen ZornJan. 18, 2005
154Beverly ScaffJan. 18, 2005
155Michael LensbouerJan. 18, 2005
156Stephanie ClaytonJan. 18, 2005
157Gary TrabuccoJan. 18, 2005
158Robert F. RobbinsJan. 18, 2005
159Paul BuechlerJan. 18, 2005
160Susan WechslerJan. 18, 2005
161Susan KulisJan. 18, 2005
162Dr. Sally BucknerJan. 18, 2005
163Michael MctagueJan. 18, 2005
164Lawrence E. Mueller, CPASmith & Just, PSJan. 18, 2005
165John FreytagJan. 18, 2005
166Marina ParowskiJan. 18, 2005
167Edward SteinJan. 18, 2005
168Leslie SimonsJan. 18, 2005
169Elena AvalloneJan. 18, 2005
170Edith SchutzJan. 18, 2005
171Caroline ConstantJan. 18, 2005
172Thomas SpradleyJan. 18, 2005
173Gene and Doris PetersJan. 18, 2005
174Chester ThomasJan. 18, 2005
175Karen KwongJan. 18, 2005
176Scott MarxJan. 18, 2005
177Janet BellerJan. 18, 2005
178Brent SeltzerJan. 18, 2005
179Robert SegalJan. 18, 2005
180John FlahertyJan. 18, 2005
181Susan SavariseJan. 18, 2005
182Patricia MillerJan. 18, 2005
183Chester NowakJan. 18, 2005
184Richard VaughanJan. 18, 2005
185Edward KennedyJan. 18, 2005
186Gregory StoneJan. 18, 2005
187Elizabeth O'NanJan. 18, 2005
188Barry ErgangJan. 18, 2005
189Jay GarfenJan. 18, 2005
190Paul DouglasJan. 18, 2005
191Patricia HyndsJan. 18, 2005
192Joya JenningsJan. 18, 2005
193Andy MorrisJan. 18, 2005
194Richard ArrindellJan. 18, 2005
195Phyllis SchoenJan. 18, 2005
196Michael LovelessJan. 18, 2005
197Paul CassidyJan. 18, 2005
198Lauryn TaylorJan. 18, 2005
199Charles HenselJan. 18, 2005
200Pamela OlsonJan. 18, 2005
201Denise HammerJan. 18, 2005
202Robert MoranJan. 18, 2005
203Thaddeus KozlowskiJan. 18, 2005
204Julie WaldrupJan. 18, 2005
205Lorraine RumoreJan. 18, 2005
206Cecelia CapaulJan. 18, 2005
207David LuckensJan. 18, 2005
208Cathy BatailleJan. 18, 2005
209Joan StuplerJan. 18, 2005
210Joseph NewtonJan. 18, 2005
211Wayne J. KohoutJan. 18, 2005
212Kris MutoJan. 18, 2005
213Frank TrumbleJan. 18, 2005
214Louis VitaliJan. 18, 2005
215George PorterJan. 18, 2005
216Robert BissonJan. 18, 2005
217SWtephen ShamrothJan. 18, 2005
218Charles DaliereJan. 18, 2005
219Kevin BayhouseJan. 18, 2005
220Juanita OneJan. 18, 2005
221Amanda LangJan. 18, 2005
222Lee BrownJan. 18, 2005
223Don RowinskyJan. 18, 2005
224James Mitchell Jr. CPAJan. 18, 2005
225Marilyn HayesJan. 18, 2005
226Neil HilmerJan. 18, 2005
227James NikoraJan. 18, 2005
228Gary OrendorffJan. 18, 2005
229Kenneth SmithJan. 18, 2005
230Harry FarrJan. 18, 2005
231c. Joseph SharrerJan. 18, 2005
232Peter C. ReillyJan. 18, 2005
233Arthur SpringeJan. 18, 2005
234Wanda S. BallentineJan. 18, 2005
235James ThomasJan. 18, 2005
236Ronald WillamsJan. 18, 2005
237Mark SullivanJan. 18, 2005
238William DavidsonJan. 18, 2005
239James SchiffmanJan. 18, 2005
240Richard McdonaldJan. 18, 2005
241Walt & Susan DenleyJan. 18, 2005
242Bimal Kundu KunduJan. 18, 2005
243Sharon McMenaminJan. 18, 2005
244Karen Keating-SecularJan. 18, 2005
245Gerryl E. PuelleJan. 18, 2005
246Regina BengeJan. 18, 2005
247William HerreraJan. 18, 2005
248Erich H. AdamsJan. 18, 2005
249Chris PallasJan. 18, 2005
250Casey PeraJan. 18, 2005
251Jon StaidJan. 18, 2005
252William CrossJan. 18, 2005
253Mary ThompsonJan. 18, 2005
254Joanie DavisJan. 18, 2005
255Arlen Dean SnydertJan. 18, 2005
256Michael EdwardsJan. 18, 2005
257Russell JohnsonJan. 18, 2005
258Joan CowgerJan. 18, 2005
259James CianfichiJan. 18, 2005
260Robert SchwalbJan. 18, 2005
261Romeo LafondJan. 18, 2005
262Tom BonoJan. 18, 2005
263Alyce AllenJan. 18, 2005
264Charles F. WilliamsJan. 18, 2005
265Derek OhlmsJan. 18, 2005
266Bruce AllenJan. 18, 2005
267David FieldJan. 18, 2005
268Kathryn DalenbergJan. 18, 2005
269Edward HauckJan. 18, 2005
270Richard Sam SalmonJan. 18, 2005
271David LawhonJan. 18, 2005
272Jean WoodmanJan. 18, 2005
273Edwin ShannonJan. 18, 2005
274Liz LangfordJan. 18, 2005
275Chad FordhamJan. 18, 2005
276Lee RubensteinJan. 18, 2005
277Burton DavisJan. 18, 2005
278Margy OhringJan. 18, 2005
279Robert JanuskoJan. 18, 2005
280Will CrenshawJan. 18, 2005
281Edward WaxmanJan. 18, 2005
282Gary GriceJan. 18, 2005
283James PianiJan. 18, 2005
284Jay SweeneyJan. 18, 2005
285Anne GradyJan. 18, 2005
286Kathryn O'ConnorJan. 18, 2005
287Walter KortgeJan. 18, 2005
288Liz GibaJan. 18, 2005
289Susan EdelsteinJan. 18, 2005
290Linda BurnsJan. 18, 2005
291L. GlasnerJan. 18, 2005
292Gerald DaltonJan. 18, 2005
293Arnold SeligmanJan. 18, 2005
294William M. WaldripJan. 18, 2005
295Terry ReckmoJan. 18, 2005
296Roslyn PulitzerJan. 18, 2005
297Peter A. CanteleJan. 18, 2005
298Benita BowenJan. 18, 2005
299Gary ShadeJan. 18, 2005
300Natasha & Noah BrennerJan. 18, 2005
301Jennifer ClagettJan. 18, 2005
302Jane DrakeJan. 18, 2005
303Lucy SellsJan. 18, 2005
304Zaven S. AyanianJan. 18, 2005
305Karen GreenfieldJan. 18, 2005
306Karen EhrhardtJan. 18, 2005
307Tabatha YeattsJan. 18, 2005
308Laura LeeJan. 18, 2005
309Bantu K. BryantJan. 18, 2005
310Vernon WhitneyJan. 18, 2005
311Robert PancnerJan. 18, 2005
312Scott PlantierJan. 18, 2005
313Danny CramerJan. 18, 2005
314Earl ForsmanJan. 18, 2005
315Marie MartranoJan. 18, 2005
316Bobbi LeonardJan. 18, 2005
317Audrey JohnsonJan. 18, 2005
318Thomas WindbergJan. 18, 2005
319Martha MortonJan. 18, 2005
320Judith CampbellJan. 18, 2005
321Daniel WolterJan. 18, 2005
322Jeff BerkaJan. 18, 2005
323James GuntherJan. 18, 2005
324Charlene GlassmanJan. 18, 2005
325Alice SchellerJan. 18, 2005
326Richard DegenhardtJan. 18, 2005
327Arlene HuntJan. 18, 2005
328Dennis ChinJan. 18, 2005
329Don ColodnyJan. 18, 2005
330Francis CorbettJan. 18, 2005
331Janet HoseJan. 18, 2005
332Harvey LevinJan. 18, 2005
333Marilyn G. FarrerasJan. 18, 2005
334Theresa PickelJan. 18, 2005
335Diane BrittonJan. 18, 2005
336Garrett BloodJan. 18, 2005
337Janet C. ThompsonJan. 18, 2005
338David TongelJan. 18, 2005
339Ted DoyleJan. 18, 2005
340Kathleen MaherJan. 18, 2005
341Carla LamarrJan. 18, 2005
342Peter GillardJan. 18, 2005
343Richard ZaengleJan. 18, 2005
344Gary LyneJan. 18, 2005
345Elizabeth McCallumJan. 18, 2005
346Gregory ShernellJan. 18, 2005
347John AlexanderJan. 18, 2005
348Michael W. EvansJan. 18, 2005
349Jo WesleyJan. 18, 2005
350Wanda McDonaldJan. 18, 2005
351Robert FlynnJan. 18, 2005
352Shirley SuppleeJan. 18, 2005
353Robert MillerJan. 18, 2005
354William HerbickJan. 18, 2005
355Timothy TaylorJan. 18, 2005
356Lolette KubyJan. 18, 2005
357Kenneth BiggsJan. 18, 2005
358Don and Roberta TimmermanJan. 18, 2005
359Tess HerreraJan. 18, 2005
360Regina HoltJan. 18, 2005
361Dave & Tami BallardJan. 18, 2005
362Michael StuartJan. 18, 2005
363Andrew D'AmbruosoJan. 18, 2005
364Dinda EvansJan. 18, 2005
365Gene VapenikJan. 18, 2005
366Ann TrinzJan. 18, 2005
367Richard MontgomeryJan. 18, 2005
368Billy JacksonJan. 18, 2005
369Harold MuirJan. 18, 2005
370Frank VastanoJan. 18, 2005
371Cory CarterJan. 18, 2005
372Sajib GuhasarkarJan. 18, 2005
373Robert McintoshJan. 18, 2005
374Sandra UprightJan. 18, 2005
375Don MilbockerJan. 18, 2005
376Jeanne WilhelmJan. 18, 2005
377Paul KubinskyJan. 18, 2005
378Jay GassmanJan. 18, 2005
379June MeekJan. 18, 2005
380Joseph ArmstrnogJan. 18, 2005
381M. CanterJan. 18, 2005
382Frank CannonJan. 18, 2005
383James HamptonJan. 18, 2005
384Chuck LakinJan. 18, 2005
385Evelyn KlapholtzJan. 18, 2005
386William BarberJan. 18, 2005
387Randall BolandJan. 18, 2005
388Karl KlonowskiJan. 18, 2005
389Lorita DavisJan. 18, 2005
390James BarryJan. 18, 2005
391Paul StoryJan. 18, 2005
392John BernardJan. 18, 2005
393Anthony TerichJan. 18, 2005
394Kay LockridgeJan. 18, 2005
395Dean JohnsonJan. 18, 2005
396Frank MastersJan. 18, 2005
397Steven CopelandJan. 18, 2005
398Larre HokeJan. 18, 2005
399Lori LagorioJan. 18, 2005
400Delores MulvihillJan. 18, 2005
401Anthony AddonizioJan. 18, 2005
402Karen LindJan. 18, 2005
403Evangeline ChinnJan. 18, 2005
404Robert RobertsJan. 18, 2005
405Linda KadasJan. 18, 2005
406Frank X. KleshinskiJan. 18, 2005
407Darlene WendtJan. 18, 2005
408Hubert JonesJan. 18, 2005
409James HaunJan. 18, 2005
410Theresa TerharkJan. 18, 2005
411Elaine ErcolanoJan. 18, 2005
412John W. BennettJan. 18, 2005
413Jerry GoodnightJan. 18, 2005
414Sam RussoJan. 18, 2005
415D. HopsonJan. 18, 2005
416Susan GellertJan. 18, 2005
417Dan KarneyJan. 18, 2005
418Tom HenningerJan. 18, 2005
419James CorriganJan. 18, 2005
420Cecelia KeechJan. 18, 2005
421Gregory CatacalosJan. 18, 2005
422J. Kent WilliamsJan. 18, 2005
423Henry SimmsJan. 18, 2005
424Alexandra MitchellJan. 18, 2005
425Gerald BallJan. 18, 2005
426Richard BondJan. 18, 2005
427Rex SandersJan. 18, 2005
428Samz ZaslavskyJan. 18, 2005
429Jeannette WardJan. 18, 2005
430Nancy DukewichJan. 18, 2005
431Allison ByrumJan. 18, 2005
432Wm Scot EllisJan. 18, 2005
433Candida MontalvoJan. 18, 2005
434Brian AskinsJan. 18, 2005
435Cindy WaltershausenJan. 18, 2005
436John J. BergerJan. 18, 2005
437Nancy MoynihanJan. 18, 2005
438Kathryn PierquetJan. 18, 2005
439Morris RothJan. 18, 2005
440Arthur KendyJan. 18, 2005
441Kris SmithJan. 18, 2005
442Clyde EvertonJan. 18, 2005
443Paul SteinJan. 18, 2005
444William ShortencarrierJan. 18, 2005
445Linda RawlingsJan. 18, 2005
446KC CurryJan. 18, 2005
447Raymond MorelandJan. 18, 2005
448Susan GwertzmanJan. 18, 2005
449William SmithJan. 18, 2005
450Paul Spivey IIIJan. 18, 2005
451Carl PoskeJan. 18, 2005
452Johnie ThompsonJan. 18, 2005
453Carol TaylorJan. 18, 2005
454Amy HarlibJan. 18, 2005
455Dave EdwardsJan. 18, 2005
456E. BittelJan. 18, 2005
457James SeeleyJan. 18, 2005
458Robert KronishJan. 18, 2005
459Misti JancosekJan. 18, 2005
460John BarreraJan. 18, 2005
461Peter HoagJan. 18, 2005
462Brian SmithJan. 18, 2005
463Cassandra B. ListaJan. 18, 2005
464Luis RodriguezJan. 18, 2005
465Richard SchlossJan. 18, 2005
466Boniface ThayilJan. 18, 2005
467Kristi DickeyJan. 18, 2005
468Albert TullyJan. 18, 2005
469Karen R. SearleJan. 18, 2005
470Richard BeerkircherJan. 18, 2005
471Robert SchlagalJan. 18, 2005
472Roger BintzJan. 18, 2005
473Karl EllerbeckJan. 18, 2005
474Sharon LoudonJan. 18, 2005
475Troy BurkardJan. 18, 2005
476James TercekJan. 18, 2005
477Christina WickerJan. 18, 2005
478Marietta CheeksJan. 18, 2005
479Roand CapekJan. 18, 2005
480Pauline O'Brien-DeLuryJan. 18, 2005
481Susan ChizeckJan. 19, 2005
482Michael DiamondJan. 19, 2005
483Molly HauckJan. 19, 2005
484Thomas MatthewsJan. 19, 2005
485Shelly WardellJan. 19, 2005
486Robert RammingJan. 19, 2005
487Janet WilsonJan. 19, 2005
488Susan HesseJan. 19, 2005
489E. Joseph WestJan. 19, 2005
490Bill ShermanJan. 19, 2005
491Vic KernJan. 19, 2005
492William PrenticeJan. 19, 2005
493Timothy JohnstonJan. 19, 2005
494Len JohnsonJan. 19, 2005
495Patricia ChangJan. 19, 2005
496Fernando DoldanJan. 19, 2005
497Phyllis MatsonJan. 19, 2005
498Judi WattJan. 19, 2005
499Colum TinleyJan. 19, 2005
500John FischerJan. 19, 2005
501Hank GruemmerJan. 19, 2005
502Edward Flounoy Jr.Jan. 19, 2005
503Shirley SmithJan. 19, 2005
504Judie Hilke LundborgJan. 19, 2005
505Donald CrawfordJan. 19, 2005
506John JoyceJan. 19, 2005
507Nancy BermanJan. 19, 2005
508John KilleenJan. 19, 2005
509K. John NiskiJan. 19, 2005
510Charles ThompsonJan. 19, 2005
511Jayleen HatmakerJan. 19, 2005
512Sarah HollandJan. 19, 2005
513Mike LoomisJan. 19, 2005
514Robin ButlerJan. 19, 2005
515Linda NorukJan. 19, 2005
516Kim HuberJan. 19, 2005
517Bob CarloughJan. 19, 2005
518Eric AshbyJan. 19, 2005
519Douglas GoddardJan. 19, 2005
520Jim MeierJan. 19, 2005
521Kimberlee UlrichJan. 19, 2005
522Willard EngelskirchenJan. 19, 2005
523Wayne ElkinsJan. 19, 2005
524Chris KellJan. 19, 2005
525JohnJan. 19, 2005
526John SmithJan. 19, 2005
527Charles T. GiambroneJan. 19, 2005
528Lonnie KuntzmanJan. 19, 2005
529Dan CarterJan. 19, 2005
530Andrea KuryakJan. 19, 2005
531Jerri DrazkiewiczJan. 19, 2005
532James MayorJan. 19, 2005
533Mona MacDonaldJan. 19, 2005
534Leo ArsenaultJan. 19, 2005
535Ronald NewtonJan. 19, 2005
536Lura IrishJan. 19, 2005
537Steve GreenJan. 19, 2005
538Steve BerryJan. 19, 2005
539Suzanne PerlmanJan. 19, 2005
540William StaviskyJan. 19, 2005
541Melvyn B. SchupackJan. 19, 2005
542Erick DenizardJan. 19, 2005
543Ken BiascoJan. 19, 2005
544Nelsie Aybar-GrauJan. 19, 2005
545Patrick HaganJan. 19, 2005
546Paul SheridanJan. 19, 2005
547William SlatteryJan. 19, 2005
548Michael BronsonJan. 19, 2005
549Robert SchuesslerJan. 19, 2005
550Ruth Anne BaumgartnerJan. 19, 2005
551Michael SandersJan. 19, 2005
552Brian RuppertJan. 19, 2005
553James Mathewson`Jan. 19, 2005
554Ernest WittenbrederJan. 19, 2005
555John LaingJan. 19, 2005
556Norm RossJan. 19, 2005
557Peter CrawfordJan. 19, 2005
558David RockefellerJan. 19, 2005
559Ralph ButterfieldJan. 19, 2005
560Willis AldersonJan. 19, 2005
561Cindy ColeJan. 19, 2005
562Star SeastoneJan. 19, 2005
563Richard EinigJan. 19, 2005
564Manuel B. Zuniga Sr.Jan. 19, 2005
565Kenneth E. MillerJan. 19, 2005
566Karen AustinJan. 19, 2005
567Jeff StrandJan. 19, 2005
568Bruce BabcockJan. 19, 2005
569Thomas HarrisJan. 19, 2005
570Robin HuntJan. 19, 2005
571Roger SwansonJan. 19, 2005
572Robert RoseJan. 19, 2005
573Elma CartrhonJan. 19, 2005
574Melissa RobertsJan. 19, 2005
575Stanley StefancicJan. 19, 2005
576Willard WynneJan. 19, 2005
577Laura GillespieJan. 19, 2005
578Theresa HabsheyJan. 19, 2005
579Bill & Susan StanawayJan. 19, 2005
580Nola L. ThompsonJan. 19, 2005
581Lisa KhalilJan. 19, 2005
582John DiaksJan. 19, 2005
583Duncan PorterJan. 19, 2005
584Shannon FletcherJan. 19, 2005
585Emily RieberJan. 19, 2005
586Mark FoyJan. 19, 2005
587Peri PaynJan. 19, 2005
588B.E. McClellanJan. 19, 2005
589Darlene WolfJan. 19, 2005
590Dale BarberJan. 19, 2005
591Jon CecilJan. 19, 2005
592Ransom SimmonsJan. 19, 2005
593Kenneth RoachJan. 19, 2005
594Charles PostJan. 19, 2005
595Eric DahlgrenJan. 19, 2005
596Bobby TyJan. 19, 2005
597JIll BermanJan. 19, 2005
598Robert VogeJan. 19, 2005
599Mary WellsJan. 19, 2005
600Charles DonelanJan. 19, 2005
601Carl HenneJan. 19, 2005
602Ian CoxJan. 19, 2005
603Charlene RushJan. 19, 2005
604Edwin BealeJan. 19, 2005
605Harry CarterJan. 19, 2005
606Gaile CarrJan. 19, 2005
607Christopher CravenJan. 19, 2005
608Marlys de AlbaJan. 19, 2005
609Allan ColeJan. 19, 2005
610Aren KnutsenJan. 19, 2005
611Jack BoydJan. 19, 2005
612Phil GrenetzJan. 19, 2005
613Jay WasmanJan. 19, 2005
614Nicholas LubofskyJan. 19, 2005
615Mitch KihnJan. 19, 2005
616David GrimeseyJan. 19, 2005
617Thomas J. RowanJan. 19, 2005
618William CrosbyJan. 19, 2005
619Uwe BartschJan. 19, 2005
620Davira ShainJan. 19, 2005
621Michael HarringtonJan. 19, 2005
622Marty GreenJan. 19, 2005
623Michael DiamondJan. 19, 2005
624John ChojnowskiJan. 19, 2005
625Tallman Mahan,IIJan. 19, 2005
626Brett CloudJan. 19, 2005
627Kathleen DoyleJan. 19, 2005
628Vanessa PesecJan. 19, 2005
629J. Leo SadauskasJan. 19, 2005
630Jodi HubbellJan. 20, 2005
631Robert S. BerryJan. 20, 2005
632Nancy YamagataJan. 20, 2005
633Carl SundbergJan. 20, 2005
634Paul SherrJan. 20, 2005
635Jayme WeareJan. 20, 2005
636Binu PauloseJan. 20, 2005
637Lee SilvermanJan. 20, 2005
638Glenn DeGrootJan. 20, 2005
639Serna HahnJan. 20, 2005
640Jose AquinoJan. 20, 2005
641Kristin PeruginoJan. 20, 2005
642Hayden KadenJan. 20, 2005
643Christine KastenJan. 20, 2005
644Mark KoplikJan. 20, 2005
645Elaine KoplikJan. 20, 2005
646Cindy SchnackelJan. 20, 2005
647Richard SwayneJan. 20, 2005
648Warren WinterJan. 20, 2005
649Jacqueline MillerJan. 20, 2005
650Carlos PascualJan. 20, 2005
651Lisa PrintzJan. 20, 2005
652Kent WilsonJan. 20, 2005
653Gary WortmanJan. 20, 2005
654Brad & Jennifer StantonJan. 20, 2005
655Julia StrongJan. 20, 2005
656Carol O. OlseJan. 20, 2005
657Barbara DerschJan. 20, 2005
658Ana SalinasJan. 20, 2005
659Margo BirkenheadJan. 20, 2005
660James BaldocchiJan. 20, 2005
661Joel WhiteJan. 20, 2005
662Julie NicholsonJan. 20, 2005
663Edwin A. SturmanJan. 20, 2005
664William JonesJan. 20, 2005
665Keith WilliamsJan. 20, 2005
666Genie MimsJan. 21, 2005
667Maryellen RedishJan. 21, 2005
668Elizabeth BradleyJan. 21, 2005
669Sally Anne SybergJan. 21, 2005
670Jerry HumphreyJan. 21, 2005
671Mercedes NunezJan. 21, 2005
672Joseph OrtizJan. 21, 2005
673Anna JacusJan. 21, 2005
674Mark ChaffinJan. 21, 2005
675Rene ParadisJan. 21, 2005
676Rhodia MasonJan. 21, 2005
677Toni HurstJan. 21, 2005
678Harrison GrathwohlJan. 21, 2005
679Edmund BaronJan. 21, 2005
680Carol BronderJan. 21, 2005
681Warren E. McEwenHazlett, Lewis & Bieter, PLLCJan. 21, 2005
682Zora L. Kolkey, MFTJan. 22, 2005
683Patricia KaczmarekJan. 22, 2005
684Ken DammadJan. 22, 2005
685Ronald McNeerJan. 22, 2005
686Diana GrobJan. 22, 2005
687Dwight GerreltsJan. 22, 2005
688John BissonJan. 22, 2005
689Winn ErdmanJan. 22, 2005
690Jonathan BeilerJan. 22, 2005
691Cippy PortJan. 22, 2005
692Harriet HelmanJan. 22, 2005
693Susan WilliamsJan. 22, 2005
694Joe St.ClairJan. 22, 2005
695Gary Konecky, CPAJan. 22, 2005
696Laurel WadleyJan. 23, 2005
697Frederique n SolJan. 23, 2005
698Aaron KershenbaumJan. 23, 2005
699Rita SloanJan. 23, 2005
700Roberta SchonemannJan. 23, 2005
701John BinkleyJan. 23, 2005
702Lisa BriggsJan. 23, 2005
703Bobbie Dee FlowersJan. 23, 2005
704Peter CorkJan. 23, 2005
705Howard PellettJan. 23, 2005
706Karen StammJan. 23, 2005
707Pratik AminJan. 24, 2005
708Barbara EisenstadtJan. 24, 2005
709Christine PuelleJan. 24, 2005
710Renata M. Sos, PresidentCalifornia Board of AccountancyJan. 24, 2005
711Stewart WilberJan. 24, 2005
712William Stosch IIIJan. 25, 2005
713Jeanne KarisJan. 25, 2005
714Donald H. Chapin, CPAJan. 25, 2005
715David SierraJan. 25, 2005
716Carlotta CamachoJan. 25, 2005
717Ken RuggJan. 26, 2005
718Bennie CarnahanJan. 26, 2005
719Loretta MinnickJan. 26, 2005
720Thomas O'DonoghueJan. 26, 2005
721Bonnie Faith-SmithJan. 26, 2005
722Diane LewisJan. 26, 2005
723Linda HoytJan. 26, 2005
724Charles LoeberJan. 26, 2005
725Sara SkinnerJan. 27, 2005
726Pamela WilsonJan. 27, 2005
727Elaine MatthewJan. 27, 2005
728Charles StromwallJan. 27, 2005
729Michael WeekleyJan. 28, 2005
730Mai NguyenJan. 30, 2005
731DC DworatzekJan. 30, 2005
732William CoanJan. 31, 2005
733Joyce FisherJan. 31, 2005
734Gary HuddlestonFeb. 1, 2005
735Laurie Fiori Hacking, Executive DirectorOhio Public Employees Retirement SystemFeb. 1, 2005
736Lynn E. Turner, Managing Director of ResearchGlass Lewis & Co.Feb. 1, 2005
737Michael D. Weatherwax, CPA, NASBA Chair, David A. Costello, CPA, President & CEONational Association of State Boards of AccountancyFeb. 2, 2005
738Ann Yerger, Executive DirectorCouncil of Institutional InvestorsFeb. 2, 2005
739Richard Curtis Executive Director; William Estabrook, Executive Director; Laurie Hacking, Executive Director; Damon Asbury, Executive Director; James R. Winfree, Executive Director; Keith Overly, Executive DirectorOhio Retirement Systems (Highway Patrol Retirement System, Ohio Police and Fire Pension Fund, Ohio Public Employees Retirement System, State Teachers & School Employees Retirement System of Ohio, Ohio Public Employees Deferred Compensation)Feb. 3, 2005
740Martin SchwartzFeb. 3, 2005
741Erin WellsFeb. 5, 2005
742Mike StevensonAry, Roepcke & MulchaeyFeb. 7, 2005
743June LogieFeb. 8, 2005
744R. HeckFeb. 8, 2005
745Linda MacDonaldFeb. 8, 2005
746Marilyn RaupeFeb. 9, 2005
747Klaus-Peter Naumann, CEOInstitut Der WirtschaftsprüferFeb. 9, 2005
748Auditing Standards CommitteeAmerican Accounting Association Auditing SectionFeb. 10, 2005
749Dennis B. Drapkin, Chair-Elect, Section of TaxationAmerican Bar AssociationFeb. 10, 2005
750Paul E. Huck, Vice President & CFOAir Product and Chemicals, Inc.Feb. 10, 2005
751Wayne Kolins, National Director of AssuranceBDO Seidman, LLPFeb. 10, 2005
752John M. Lowber, CFOGCIFeb. 10, 2005
753Dawn StanzioneFeb. 10, 2005
754Herb & Carole KeelerFeb. 10, 2005
755C. Jeff Greg, CPA, Chairman, Professional Standards CommitteeTexas Society of Certified Public AccountantsFeb. 11, 2005
756James E. Copeland, Jr., CFO (Retired)DeloitteFeb. 11, 2005
757Barbara Roper, Director of Investor ProtectionConsumer Federation of AmericaFeb. 11, 2005
758Charles L. Carlson, CPA, DirectorJohnson, Miller & Co.Feb. 12, 2005
759Coleman Stipanovich, Executive DirectorState Board of Administration of FloridaFeb. 14, 2005
760Trevor LinkAqyrisFeb. 14, 2005
761Martin BaskinFeb. 14, 2005
762David Delvin, PresidentFédération des Experts Comptables EuropéensFeb. 14, 2005
763Deloitte & Touche LLPFeb. 14, 2005
764Richard T. Ainsworth, Tax Counsel (International & Domestic)TaxwareFeb. 14, 2005
765Charlotte M. Bahin, Senior Vice President, Regulatory AffairsAmerica’s Community BankersFeb. 14, 2005
766McGladrey & Pullen, LLPFeb. 14, 2005
767Susan E. Howe, CPA, PICPA PresidentPennsylvania Institute of Certified Public AccountantsFeb. 14, 2005
768William P. Graf, Chair, Audit & Assurance Service CommitteeIllinois CPA SocietyFeb. 14, 2005
769David York, Head of the Auditing Practice, Chas Roy-Chowdhury, Head of TaxationACCAFeb. 14, 2005
770David R. Eshleman, PresidentExpert Process Solutions LLCFeb. 14, 2005
771Arthur F. Bell, Jr.Arthur F. Bell, Jr & Associates, L.L.C.Feb. 14, 2005
772David T. Hirschmann, Senior Vice PresidentChamber of Commerce of the United States of AmericaFeb. 14, 2005
773Hugh C. Nickson, IIIMiller, Hamilton, Snider & Odom, L.L.C.Feb. 14, 2005
774Victoria Whitlock, Compliance Practice ManagerEnpriaFeb. 14, 2005
775M.P. Reilly, Chair, Committee on Taxation, Frank H. Boyd, Chair, Committee on Corporate ReportingFEIFeb. 14, 2005
776Stevenson B. Rafferty, Vice Chair, Center for Public Committee Audit Firms, Bruce Webb, Chair, Professional Ethics Executive Committee, Thomas J. Purcell, III, Chair, Tax Executive CommitteeAICPAFeb. 14, 2005
777Mark Anson, Chief Investment OfficerCalPERSFeb. 14, 2005
778Richard L. Trumka, Secretary- TreasurerAFL-CIOFeb. 14, 2005
779Reznick GroupFeb. 14, 2005
780Steve Odland, Chairman, President & CEO, Autozone, Inc., Chairman, Corporate Governance Task ForceBusiness RoundtableFeb. 14, 2005
781Grant Thornton LLPFeb. 14, 2005
782Crowe Chizek and Company, LLCFeb. 14, 2005
783Michael O'DonovanFeb. 14, 2005
784Christopher Ailman, Chief Investment OfficerCalSTRSFeb. 14, 2005
785Ralph Evans, CEOAICDFeb. 14, 2005
786Ernst & Young LLPFeb. 14, 2005
787PricewaterhouseCoopers LLPFeb. 14, 2005
788Philip B. Pacino, CPA, Chairman, Auditing Procedures CommitteeMassachusetts Society of Certified Public AccountantsFeb. 15, 2005
789KPMG LLPFeb. 15, 2005
790Edward P. Campbell, Chairman and CEONordson CorporationFeb. 15, 2005
791Thomas Vareha JrFeb. 20, 2005
792John J. Kearney, PresidentNYSSCPAFeb. 20, 2005
793Clyde JorgensenFeb. 22, 2005
794Sen. Carl Levin, Ranking Minority Member, Permanent Subcommittee on Investigations U.S. Senate Committee on Homeland Security and Governmental AffairsFeb. 24, 2005
795Kevin FrindikFeb. 25, 2005
796Robert McCormickFeb. 28, 2005
797Judith P. Zelisko, International PresidentTEIMarch 1, 2005
798Dirk NeyhartMarch 1, 2005
799D. BurbeckMarch 1, 2005
800Robert E. RutkowskiMarch 1, 2005
801Manuel JaimeMarch 5, 2005
802David K. Banner, PhD, Professor of ManagementViterbo UniversityMarch 5, 2005
803David L. Zalles, CPAMarch 8, 2005
804John Cridland, Deputy Director-GeneralCBIMarch 11, 2005
805Lewis F. Mallory, Jr., Chairman & CEONBC Capital CorporationMarch 11, 2005
806Ralph S. SaulJuly 21, 2005
807Roburt HustusJuly 27, 2005
808Holly BerkowitzJan. 15, 2006
 

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