Comment Letters for Docket 037
Comment Period Closed
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| 1 | Chris Kolenda JD CPA | | Aug. 16, 2011 | | 2 | Anne Cortese | | Aug. 16, 2011 | | 3 | Richard L. Kaplan, Peer and Sarah Pedersen Professor of Law | University of Illinois College of Law | Aug. 16, 2011 | | 4 | Michael J. Daillak, CPA | Advanced Bookkeeping & Tax Preparation, Inc. | Aug. 18, 2011 | | 5 | Joe Slattery, Executive Vice President & CFO (Comment Withdrawn) | Trans1 | Aug. 19, 2011 | | 6 | Desmonde Printz | | Aug. 19, 2011 | | 7 | Mark Latham, Founder | VoterMedia.org | Aug. 21, 2011 | | 8 | James McRitchie, Publisher | Corporate Governance | Aug. 22, 2011 | | 9 | Richard L. Hawley, Executive Vice President and Chief Financial Officer | Nicor Inc. | Aug. 23, 2011 | | 10 | Dennis Fitzgerald, CPA | | Aug. 29, 2011 | | 11 | Ellie Gonzalez (Comment Withdrawn) | | Aug. 30, 2011 | | 12 | Geoffrey L. Stringer, Chairman | Kimball International, Inc. Audit Committe | Aug. 26, 2011 | | 13 | Howard Wolosky | | Aug. 19, 2011 | | 14 | David Roland | | Sept. 2, 2011 | | 15 | Kurt Pany, Professor of Accountancy | Arizona State University | Aug. 25, 2011 | | 16 | Mark De Rocco | | Aug. 25, 2011 | | 17 | Frank Cesario, CPA | | Sept. 7, 2011 | | 18 | Ashley | | Sept. 11, 2011 | | 19 | Mark Bresner | | Sept. 7, 2011 | | 20 | Chris Barnard | | Sept. 20, 2011 | | 21 | George A. W. Bundschuh | | Sept. 7, 2011 | | 22 | Kent G. Townsend, Executive Vice President, CFO and Treasurer | Capitol Federal Financial, Inc. | Sept. 21, 2011 | | 23 | James F. Anderson | | Sept. 20, 2011 | | 24 | Robert K. Gudbranson, Senior Vice President and Chief Financial Officer | Invacare | Sept. 8, 2011 | | 25 | Chris Kenny, Vice President & Controller | United Continental Holdings, Inc. | Sept. 19, 2011 | | 26 | Martyn Webster, CPA, ACA, MBA, VP Finance, CFO | XenoPort, Inc; Liveclicker, Inc | Sept. 30, 2011 | | 27 | David A. Daberko, Chairman of the Audit Committee | Chesapeake Midstream Partners, L.P. (CHKM); Marathon Petroleum Corporation (MPC) | Oct. 27, 2011 | | 28 | Todd Glassey - CISM CIFI | CTO Certichron Inc | Oct. 6, 2011 | | 29 | Dennis R. Beresford, Ernst & Young Executive Professor of Accounting | The University of Georgia, J. M. Tull School of Accounting | Oct. 11, 2011 | | 30 | Ralph S. Saul | | Oct. 5, 2011 | | 31 | William C. Denninger, Senior Vice President and Chief Financial Officer; George E. Minnich, Chairman, Audit Committee of the Board of Directors | Kaman Corporation | Oct. 13, 2011 | | 32 | Susan K. Tonner, Assistant Vice President, Acquisition Policy | Aerospace Industries Association (AIA) | Oct. 19, 2011 | | 33 | Tom Quaadman | U.S. Chamber of Commerce, Center for Capital Markets Competitiveness | Oct. 20, 2011 | | 34 | Gary D. Eppen | | Oct. 23, 2011 | | 35 | James L. Fuehrmeyer, Jr. MBA, CPA, Associate Teaching Professor | University of Notre Dame | Oct. 25, 2011 | | 36 | Michael A. Mackenzie, MBA (Harvard); FCA Former Superintendent of Financial Institutions, Canada | | Oct. 27, 2011 | | 37 | Patrick Boisvert, Chief Financial Officer | Flagstone Reinsurance Holdings, S.A. | Oct. 22, 2011 | | 38 | Michael Nelson, Senior Vice President, Chief Financial Officer | Acadia Realty Trust | Oct. 24, 2011 | | 39 | Dr. José A. González-Taboada, JD, CPA, CMA, CIA, CFM, Professor of Accounting and Chairman | University of Puerto Rico | Oct. 24, 2011 | | 40 | K. Sue Redman, Chairman of the Audit Committee | Apollo Group, Inc. | Oct. 24, 2011 | | 41 | Karim Jamal, FCA, PhD, University of Alberta, Chartered Accountants Distinguished Chair Professor; Shyam Sunder, PhD, Yale University, James L. Frank Professor of Accounting, Economics and Finance; et al. | University of Alberta, Yale University, Canadian Western Bank Group, Commercial Solutions Inc., Carnegie Mellon University, Kouri Berezan Heinrichs, CA, Wave Front Technology Solutions, and University of Texas at Dallas | Oct. 31, 2011 | | 42 | Richard F. Wallman, Audit Committee Chairman | Convergys Corporation | Oct. 25, 2011 | | 43 | Tom Ballard, Vice President SOX 404 Reporting & Compliance | National Oilwell Varco | Oct. 31, 2011 | | 44 | Mark A. Haley, Vice President and Chief Accounting Officer | Coldwater Creek | Nov. 3, 2011 | | 45 | Kurt M. Landgraf, President and CEO | Educational Testing Service (ETS) | Nov. 1, 2011 | | 46 | Micah Bloomfield | | Nov. 6, 2011 | | 47 | Eileen A. Mercier, Chair, Audit and Risk Management Committee; R. David Anderson, Executive Vice-President and Chief Financial Officer | CGI Group Inc. | Nov. 9, 2011 | | 48 | Jon C. Madonna, Chairman, Audit Committee of Board of Directors | Tidewater Inc. | Nov. 9, 2011 | | 49 | Doug Ball, C.A., Chief Financial Officer | Oncolytics Biotech Inc. | Nov. 10, 2011 | | 50 | Jon C. Madonna, Chairman of Audit Committee; Jaime Chico Pardo; James P. Kelly; Laura D'Andrea Tyson, Ph. D. | AT&T Inc. | Nov. 4, 2011 | | 51 | Patricia G Satterfield, President & CEO | Virginia Association of Community Banks (VACB) | Nov. 15, 2011 | | 52 | Joseph P. Lacher, Chairman, Audit Committee; Sandra W. Callahan, Senior Vice President-Finance and Accounting and Chief Financial Officer | TECO Energy, Inc. | Nov. 16, 2011 | | 53 | Scott W. Holmes, Executive Vice President and Chief Financial Officer | Healthcare Realty Trust Incorporated | Nov. 16, 2011 | | 54 | Judith Richards Hope, Audit Committee Chair | Union Pacific Corporation | Nov. 16, 2011 | | 55 | Rodney R. Filcek, Senior Vice President and Chief Accounting Officer | Dana Holding Corporation | Nov. 7, 2011 | | 56 | Archie W. Dunham, Chairman of the Finance and Audit Committee | Louisiana-Pacific Corporation | Nov. 14, 2011 | | 57 | Betty C. Alewine, Chair of the Audit Committee; John T. Fleurant, Sr. Vice President, Finance and Controller | New York Life Insurance Company | Nov. 16, 2011 | | 58 | Victor L. Young, Chair, Board Audit Committee | Imperial Oil Limited | Nov. 15, 2011 | | 59 | H. Fenwick Huss, Dean of J. Mack Robinson College, Georgia State University, Board of Directors, ADTRAN, Inc. | Adtran, Inc. | Nov. 14, 2011 | | 60 | Jean La Couture, Director and Chairman of the Audit Committees | Quebecor Media Inc. (QMI); Videotron Ltd. (VL) | Nov. 14, 2011 | | 61 | Nancy K. Quinn, Audit Committee Chairman | Atmos Energy Corporation | Nov. 16, 2011 | | 62 | Louise O'Connell, EVP & General Auditor | Citizens Bank | Nov. 14, 2011 | | 63 | | Ernst & Young LLP | Nov. 18, 2011 | | 64 | Mark S. Wehrle, CPA | | Nov. 18, 2011 | | 65 | Ann E. Berman, Audit Committee Chair; Dorothy E. Puhy; Winhrop H. Smith Jr. | Eaton Vance Corp | Nov. 15, 2011 | | 66 | Trey Stone | | Nov. 17, 2011 | | 67 | John Rowan | | Nov. 17, 2011 | | 68 | Jeremy Pattillo | | Nov. 21, 2011 | | 69 | Kristen Van Uithoven | | Nov. 20, 2011 | | 70 | Amy Kennedy | | Nov. 21, 2011 | | 71 | Howard L. Schrott, Chairman Audit Committee | Frontier Communications Corporation | Nov. 22, 2011 | | 72 | Jesper Brandgaard, Executive Vice President, Chief Financial Officer | Novo Nordisk | Nov. 15, 2011 | | 73 | Paul L. Brunswick, Chairman, Audit Committee | The Pantry, Inc. | Nov. 16, 2011 | | 74 | Burton M. Joyce, Audit Committee - Chair; C. H. Allison, Jr, Vice President and Controller | Norfolk Southern Corporation | Nov. 22, 2011 | | 75 | Phillip B. Dennison, Principal | Packer Thomas | Nov. 11, 2011 | | 76 | Richard H. Dozer, Chairman of Audit Committee | Swift Transportation Company | Nov. 23, 2011 | | 77 | Nancy K. Quinn, Board Member, Audit Committee Chair | Endeavour International Corporation | Nov. 7, 2011 | | 78 | Barry G. Campbell, Chairman, Audit Committee | ManTech International Corporation | Nov. 22, 2011 | | 79 | Chris Breakiron, Chief Accounting Officer | Lender Processing Services | Nov. 23, 2011 | | 80 | Matthew C. Flanigan, Chief Financial Officer | Leggettt & Platt, Incorporated | Nov. 28, 2011 | | 81 | Edward R. Byrd, Senior Vice President and Chief Accounting Officer | Pacific Life Insurance Company | Nov. 28, 2011 | | 82 | Stephen B. Solcher, Senior Vice President & Chief Financial Officer; T. Cory Bleuer, Vice President, Controller & Chief Accounting Officer | BMC Software, Inc. | Nov. 28, 2011 | | 83 | Catherine A. Young, Sr. Director, Internal Audit | Websense, Inc. | Nov. 28, 2011 | | 84 | David A. Wollard, Chairman of the Audit Committee | Dominion Resources, Inc. | Nov. 21, 2011 | | 85 | Bruce D. Sullivan, CPA, Chairman of the Audit Committee; Errol L. Biggs, Ph.D.; Batey M. Gresham, Jr. | Healthcare Realty Trust Incorporated | Nov. 29, 2011 | | 86 | William A. Osborn, Chairman, Audit Committee, Board of Directors; Daniel M. Dickinson, Member, Audit Committee, Board of Directors; Jesse J. Greene, Jr., Member, Audit Committee, Board of Directors | Caterpillar Inc. | Nov. 30, 2011 | | 87 | Richard I. Reynolds, Executive Vice President and Chief Financial Officer | Libbey Inc. | Nov. 21, 2011 | | 88 | James W. Stuckert, Chairman of the Audit Committee | Royal Gold, Inc. | Nov. 23, 2011 | | 89 | Duncan Harrison III | | Nov. 9, 2011 | | 90 | Kenton J. Sicchitano | | Nov. 22, 2011 | | 91 | Lorin Jeffry Randall | | Nov. 25, 2011 | | 92 | Robert C. Pozen | | Nov. 30, 2011 | | 93 | Glenn C. Christenson, Chairman, Audit Committee | NV Energy, Inc. | Dec. 1, 2011 | | 94 | Thurman K. Case, Chief Financial Officer | Cirrus Logic Inc. | Dec. 1, 2011 | | 95 | Marianna Parrs, Audit Committee Chair | CIT Group, Inc.; Signet Jewelers Limited | Nov. 29, 2011 | | 96 | | CANON INC.; FUJIFILM Holdings Corporation; Hitachi, Ltd.; KONAMI CORPORATION; KUBOTA CORPORATION; KYOCERA Corporation; MAKITA CORPORATION; Mitsubishi Corporation; Mitsubishi Electric Corporation; Mizuho Financial Group, Inc.; et. al | Nov. 30, 2011 | | 97 | David G. Maffucci, Chairman, Audit Committee; Anne H. Lloyd, Executive Vice President and Chief Financial Officer | Martin Marietta Materials, Inc. | Nov. 30, 2011 | | 98 | Ed Thompson, Chairman of the Audit Committee | ShoreTel, Inc. | Nov. 29, 2011 | | 99 | Howard B. Levy, Sr. Principal and Director, Technical Services | Piercy Bowler Taylor & Kern, Certified Public Accountants | Dec. 1, 2011 | | 100 | Douglas D. Shurma, Senior Vice President and Corporate Controller | Telephone and Data Systems, Inc. | Dec. 1, 2011 | | 101 | David Stevens, President and Chief Executive Officer | Mortgage Bankers Association | Dec. 1, 2011 | | 102 | Gregory A. Zovko, Vice President & Controller | United States Steel Corporation | Dec. 2, 2011 | | 103 | John A. Edwardson, Audit Committee Chairman; John L. Merino, Corporate Vice President and Principal Accounting Officer; Herbert C. Nappier, Staff Vice President and Corporate Controller | FedEx Corporation | Dec. 1, 2011 | | 104 | James C. Stalder, Chairman, Audit Committee; Leroy M. Ball, Vice President, Chief Financial Officer | Koppers Holdings Inc. | Dec. 1, 2011 | | 105 | G. Lawrence Buhl | | Dec. 2, 2011 | | 106 | Mary Ellen Oliverio, CPA | | Dec. 3, 2011 | | 107 | Howard Wolosky | | Dec. 5, 2011 | | 108 | Michèle Cartier - Le Guérinel, Délégué générale; Michel De Wolf, President | FIDEF | Dec. 1, 2011 | | 109 | J. Allen Berryman, Executive Vice President, Chief Financial Officer | Stewart Information Services Corporation | Dec. 5, 2011 | | 110 | Jim Moye, CPA, Deputy Chief Comptroller | | Dec. 5, 2011 | | 111 | Earl E. Fry, Chief Financial Officer, Chief Administration Officer and EVP, Global Customer Support; Brooke Seawell, Chairman, Audit Committee of the Board of Directors | Informatica Corporation | Nov. 16, 2011 | | 112 | Jerry L. Peters, Chief Financial Officer | Green Plains Renewable Energy, Inc. | Dec. 2, 2011 | | 113 | Jason Starn | | Dec. 6, 2011 | | 114 | Ronald I. Simon, Chairman, Audit Committee of the Board of Directors; Myron M. Picoult, Member, Audit Committee of the Board of Directors | American Independence Corp. | Nov. 28, 2011 | | 115 | James J. Malerba, Executive Vice President, Corporate Controller | State Street Corporation | Dec. 6, 2011 | | 116 | Jason Wadzinski, Chief Executive Officer, Chairman of the Board of Directors; James E. Lesch, Chief Financial Officer, Member of the Board of Directors | Advant-E Corporation | Dec. 5, 2011 | | 117 | Julie H. Edwards, Audit Committee Chair | ONEOK, Inc. | Dec. 6, 2011 | | 118 | Iain J Mackay, Group Finance Director | HSBC Holdings plc | Dec. 6, 2011 | | 119 | Gary N. Peterson, Audit Committee Chair | ONEOK Partners, L.P. | Dec. 6, 2011 | | 120 | Karen M. Spaun, Senior Vice President and Chief Financial Officer | Meadowbrook Insurance Group | Dec. 5, 2011 | | 121 | Richard J. Schlueter, Vice President, Controller and Chief Accounting Officer | Emerson Electric | Dec. 6, 2011 | | 122 | Jennifer S. Banner | BB&T Corporation | Nov. 30, 2011 | | 123 | Michael D. DiCandilo, Executive Vice President and Chief Financial Officer | AmerisourceBergen Corporation | Dec. 5, 2011 | | 124 | Daniel C. Regis, General Partner | Regis Investments | Dec. 2, 2011 | | 125 | Thomas E. Henning, Audit Committee Chair | Nelnet, Inc. | Dec. 1, 2011 | | 126 | M. J. Boskin, Chair, Board Audit Committee | Exxon Mobile Corporation | Nov. 30, 2011 | | 127 | H. Eugene Lockhart, Chair, Audit and Compliance Committee | RadioShack Corporation | Dec. 14, 2011 | | 128 | Thomas C. Zielinski, Executive Vice President and General Counsel; Lawrence N. Kugelman, Chair, Audit Committee of Coventry Health Care, Inc. | Coventry Health Care, Inc. | Dec. 5, 2011 | | 129 | William L. Bax, Chairman, Audit Committee of the Board of Directors | Arthur J. Gallagher & Co | Nov. 30, 2011 | | 130 | James E. Daley, Chairman of the Audit Committee | Adobe Systems Incorporated | Dec. 1, 2011 | | 131 | Jeffrey S. Gorman, President and Chief Executive Officer, Principal Executive Officer; Wayne L. Knabel, Chief Financial Officer, Principal financial Officer; Thomas E. Hoaglin, Chairman, Audit Committee | Gorman-Rupp Company | Nov. 30, 2011 | | 132 | John H. Foss, Chair, Audit Committee | La-Z-Boy Incorporated | Nov. 23, 2011 | | 133 | Michael T. Monahan, Chairman of the Audit Committee of the Board of Directors | CMS Energy Corporation; Consumers Energy Company | Nov. 30, 2011 | | 134 | David C. Merritt | | Dec. 2, 2011 | | 135 | Christopher J. Swift, Executive Vice President and Chief Financial Officer | The Hartford Financial Services Group Inc. | Dec. 5, 2011 | | 136 | Matthew J. Foehr, Vice President and Comptroller | Chevron Corporation | Dec. 7, 2011 | | 137 | Christopher J. Steffen | | Dec. 8, 2011 | | 138 | Scott Robinson, VP, Corporate Controller and Chief Accounting Officer | Imation Corp | Dec. 5, 2011 | | 139 | R. Jerry Giles, SVP/CFO | Community Financial Corporation | Dec. 7, 2011 | | 140 | Jearld L. Leonhardt, Executive Vice President and Chief Financial Officer | CommScope | Dec. 7, 2011 | | 141 | Michelle A. Crook, SVP & CFO | Botetourt Bankshares, Inc. | Dec. 7, 2011 | | 142 | Leon J. Level | | Dec. 7, 2011 | | 143 | Richard L. Thurston, Senior Vice President & General Counsel | Taiwan Semiconductor Manufacturing Company, Ltd. | Dec. 7, 2011 | | 144 | John P. O'Brien, Audit Committee Chairman | Century Aluminum Company | Dec. 6, 2011 | | 145 | Gary D. Forsee, Chairman of the Audit Committee | Great Plains Energy Incorporated | Dec. 7, 2011 | | 146 | Linda M. Warren, Vice President & Controller | Altria Group, Inc. | Dec. 8, 2011 | | 147 | Brad Boyd, Vice President, Finance | Methanex Corporation | Dec. 8, 2011 | | 148 | Bob Shanks, Vice President and Controller | Ford Motor Company | Dec. 8, 2011 | | 149 | William R. Graber, Chair, Audit Committee; Phyllis E. Cochran, Audit Committee; Nancy E. Cooper, Audit Committee; Williams T. Monahan, Audit Committee | The Mosaic Company | Dec. 8, 2011 | | 150 | Hank Adler, Assistant Professor of Accounting | Chapman University, Argyros School of Business and Economics | Dec. 2, 2011 | | 151 | Albert M. Teplin, Chairman, Audit Committee of Viad Corp | Viad Corp | Dec. 7, 2011 | | 152 | Vicki Gorbett, Senior Vice President and Controller | Unum Group | Dec. 8, 2011 | | 153 | Stephen V. Gold, President and Chief Executive Officer; Richard H. Fearon, Chair, CFO Council, Vice Chairman and Chief Financial and Planning Officer, Eaton Corporation | MAPI | Dec. 8, 2011 | | 154 | Mary A. Winston, Chairman, Audit Committee; Bernard G. Rethore, Audit Committee; Michael B. Stubbs, Audit Committee; Stephen M. Todd, Audit Committee; Stephen K. Wagner, Audit Committee | Dover Corporation | Dec. 8, 2011 | | 155 | Peter W. Keegan, Senior Vice President and Chief Financial Officer | Loews Corporation | Dec. 8, 2011 | | 156 | J. Michael Cook | | Dec. 8, 2011 | | 157 | Victoria D. Harker, Executive Vice President and Chief Financial Officer | The AES Corporation | Dec. 7, 2011 | | 158 | August A. Busch II, Chairman, Audit Committee | Emerson Electric Co. | Dec. 7, 2011 | | 159 | Russell D. Ball, Executive Vice President and Chief Financial Officer; Noreen Doyle, Chairman, Audit Committee of the Board of Directors | Newmont Mining Corporation | Dec. 1, 2011 | | 160 | John Mulligan, Audit Committee Chairman | Daktronics, Inc. | Dec. 1, 2011 | | 161 | Adrian T. Dillon, Chairman of the Audit and Finance Committee; Sharon L. McCollam, Executive Vice President, Chief Operating and Chief Financial Officer | Williams-Sonoma, Inc. | Dec. 6, 2011 | | 162 | McKay Belk, Audit Committee Chairman | Coca-Cola Bottling Co. Consolidated | Dec. 7, 2011 | | 163 | Joe Echevarria, CEO | Deloitte & Touche LLP | Dec. 8, 2011 | | 164 | Robert H. Brust, Audit Committee Chairman | Covidien plc | Dec. 9, 2011 | | 165 | Thomas W. Reedy, Senior Vice President and Chief Financial Officer | CarMax, Inc. | Dec. 8, 2011 | | 166 | Stephen Haddrill, Chief Executive | Financial Reporting Council | Dec. 8, 2011 | | 167 | Eric P. Graap, Executive Vice President and CFO | Fauquier Bankshares, Inc. | Dec. 9, 2011 | | 168 | Philip Johnson, President | Federation of European Accountants | Dec. 9, 2011 | | 169 | Thomas G. Conforti, Executive Vice President and Chief Financial Officer; Michael H. Wargotz, Chairman, Audit Committee of the Board of Directors | Wyndham Worldwide Corporation | Dec. 8, 2011 | | 170 | David W. Whitehurst, Chairman, Audit Committee | Triad Guaranty, Inc. | Dec. 9, 2011 | | 171 | Michael J. Rockenbach, Executive Vice President, Chief Financial Officer, Secretary & Treasurer; Michael P. Downey, Chairman, Audit Committee of the Board of Directors | Emulex Corporation | Dec. 8, 2011 | | 172 | Cecil H. Moore, Jr., CPA | | Dec. 9, 2011 | | 173 | | Arthur F. Bell, Jr. & Associates, L.L.C. | Dec. 8, 2011 | | 174 | Stéphane Biehler, Chief Accounting Officer & Corporate Controller | NYSE Euronext | Dec. 9, 2011 | | 175 | Michael L. Gullette, Vice President - Accounting and Financial Management | American Bankers Association | Dec. 9, 2011 | | 176 | C. Donald Whitmire, Jr., Vice President and Controller | Freeport-McMoran Copper & Gold | Dec. 9, 2011 | | 177 | Dr. Peter Baumgartner, Chair Executive Committee; Denise Laufer, Policy Manager | SwissHoldings | Dec. 9, 2011 | | 178 | Michael Monahan, Director, Accounting Policy | American Council of Life Insurers (ACLI) | Dec. 8, 2011 | | 179 | James E. Copeland, Jr., Chairman of the Audit and Finance Committee | ConocoPhillips | Dec. 9, 2011 | | 180 | William W. Traynham, CPA, Chief Financial Officer | American National Bankshares Inc. | Dec. 9, 2011 | | 181 | Michael B. Edwards, Assistant Vice President | Baldwin & Lyons, Inc. | Nov. 30, 2011 | | 182 | John E. Banu, Vice President and Controller | MeadWestvaco Corporation | Dec. 8, 2011 | | 183 | George Yungmann, Senior Vice President, Financial Standards; Christopher Drula, Senior Director, Financial Standards | National Association of Real Estate Investment Trusts (NAREIT) | Dec. 9, 2011 | | 184 | Wesley Twiss, Chairman of the Audit Committee; Ryan Kubik, Chief Financial Officer | Canadian Oil Sands Limited | Nov. 30, 2011 | | 185 | Ray Verlinich, Vice President - Finance and Chief Financial Officer; Peter F. Bechen, Chairman, Audit Committee of the Board of Directors; L. Ray Barlow, Director of Internal Audit | ESCO Corporation | Dec. 5, 2011 | | 186 | Robert Ripp, Chairman, Audit Committee | Ace Limited | Dec. 1, 2011 | | 187 | Philip V. Bancroft, Chief Financial Officer | Ace Limited | Nov. 16, 2011 | | 188 | Andrew H. Beck, Senior Vice President and Chief Financial Officer; George E. Minnich, Audit Committee Chairman | AGCO Corporation | Dec. 9, 2011 | | 189 | Charles Rossotti, Independent Board Director | | Dec. 14, 2011 | | 190 | Howard Sibelman, Chair, Accounting Principles and Auditing Standards Committee | California Society of Certified Public Accountants (CalCPA) | Dec. 9, 2011 | | 191 | Randy L. Phelps, AVP Retail Banking & HR | Peoples Community Bank | Dec. 9, 2011 | | 192 | Jeffrey M. Szyperski, Chairman, President & CEO | Chesapeake Bank | Dec. 9, 2011 | | 193 | Joseph Pennington, Chief Financial Officer | Bank of Virginia | Dec. 9, 2011 | | 194 | Michael A. Ewing, President and CEO | Oak View National Bank | Dec. 8, 2011 | | 195 | Stuart G. Laws, Senior Vice President and Chief Accounting Officer | Cardinal Health, Inc. | Dec. 9, 2011 | | 196 | | Realty Income Corporation | Dec. 6, 2011 | | 197 | | McGladrey & Pullen, LLP | Dec. 9, 2011 | | 198 | Donald F. Robertson, Jr., Vice President, Chief Accounting Officer; Catherine P. Lego, Chairman, Audit Committee of the Board of Directors | SanDisk Corporation | Dec. 9, 2011 | | 199 | Francesca Ruiz de Luzuriaga, Audit Committee Chairman | OfficeMax Incorporated | Dec. 9, 2011 | | 200 | Patrick T. Mulva, Vice President and Controller | Exxon Mobile Corporation | Dec. 9, 2011 | | 201 | Paul E. Weaver, Audit Committee Chair; Andrew M. Stern, Audit Committee Member; Jeffrey Harris, Audit Committee Member | AMN Healthcare | Dec. 6, 2011 | | 202 | William C. Jennings | | Dec. 9, 2011 | | 203 | Peter S. Burgess, CPA | | Dec. 10, 2011 | | 204 | Blane Brown | | Dec. 10, 2011 | | 205 | Samantha Calub | | Dec. 1, 2011 | | 206 | Dan Sandstrom | | Dec. 10, 2011 | | 207 | Unsigned | | Dec. 12, 2011 | | 208 | Gabriel Gordon | | Dec. 10, 2011 | | 209 | Helen Valentine; Quantae Hegwood | | Dec. 10, 2011 | | 210 | Bradley Modenbach | | Dec. 12, 2011 | | 211 | Howard Wolosky | | Dec. 11, 2011 | | 212 | Joyce Barasa | | Dec. 11, 2011 | | 213 | Zhongqun Lei; Xiaochang Yang | | Dec. 10, 2011 | | 214 | Whitney LeJeune; Angela Miller; Ty Bourgeois | | Dec. 11, 2011 | | 215 | Ann Saucier; Chris Ulfers | | Dec. 11, 2011 | | 216 | Joy Hidalgo; Ashley Parker | | Dec. 11, 2011 | | 217 | Jared Harness | | Dec. 11, 2011 | | 218 | Paul Nyaaba; Cora Jones | | Dec. 11, 2011 | | 219 | Adam Nowicki | | Dec. 11, 2011 | | 220 | Shozo Yamazaki, Chairman and President | The Japanese Institute of Certified Public Accountants (JICPA) | Dec. 12, 2011 | | 221 | Constance L. Hassell, Vice President & Compliance Officer | Peoples Community Bank | Dec. 12, 2011 | | 222 | Robert K. Bailey, III, President and CEO | Peoples Community Bank | Dec. 9, 2011 | | 223 | G. Lawrence Buhl | | Dec. 12, 2011 | | 224 | D. Paul Dascoli, Senior Vice President, Chief Financial Officer and Treasurer | Express, Inc. | Dec. 6, 2011 | | 225 | H. A. Wagner, Chairman, Audit Committee of the Board of Directors | Cree, Inc. | Dec. 6, 2011 | | 226 | James D. Frias, Chief Financial Officer, Treasurer and Executive Vice President | Nucor Corporation | Dec. 12, 2011 | | 227 | Rajan Parmeswar, Aetna Inc; Mary T. Hoeltzel, Cigna Corporation; Steven E. McCulley, Humana Inc.; Eric S. Rangen, UnitedHealth Group Incorporated; John E. Gallina, WellPoint, Inc. | Aetna Inc.; Cigna Corporation; Humana Inc.; UnitedHealth Group Incorporated; WellPoint, Inc | Dec. 12, 2011 | | 228 | David Woodward, VP Finance and Operations | British Columbia Investment Management Corporation | Dec. 12, 2011 | | 229 | Glenn P. Barba, Vice President, Controller, Chief Accounting Officer | CMS Energy Corporation | Dec. 12, 2011 | | 230 | Gregory M. Swalwell, Vice President & Controller | Valhi, Inc. | Dec. 12, 2011 | | 231 | Vance K. Opperman, Audit Committee Chairman; Robert D. Daleo, Executive Vice President & Chief Financial Officer | Thomson Reuters | Dec. 12, 2011 | | 232 | Jon A. Olson, Senior Vice President, Finance and Chief Financial Officer | Xilinx, Inc. | Dec. 12, 2011 | | 233 | Loretta V. Cangialosi, Senior Vice President and Controller | Pfizer Inc. | Dec. 12, 2011 | | 234 | Herbert A. Granath, Audit Committee of the Board of Directors; A. Drue Jennings, Chairman, Audit Committee of the Board of Directors; Peter A. Lund, Audit Committee of the Board of Directors | CrownMedia Holdings, Inc. | Dec. 8, 2011 | | 235 | Casey Chroust, Executive Vice President, Retail Operations | Retail Industry Leaders Association (RILA) | Dec. 12, 2011 | | 236 | | Battelle & Battelle LLP | Dec. 12, 2011 | | 237 | Paul Chellgren, Audit Committee Chairman | PNC Financial Services Group, Inc. | Dec. 14, 2011 | | 238 | John Morrow, Chief Accounting Officer | BOK Financial Corporation (BOKF) | Dec. 9, 2011 | | 239 | Stephen P. Adik, Chairman, Audit Committee | NorthWestern Corporation | Dec. 12, 2011 | | 240 | Michael Boxer, Audit Committee Chairman | Skilled Healthcare Group | Dec. 9, 2011 | | 241 | Qimmiq Rosa | | Dec. 12, 2011 | | 242 | Bruce J. Nordstrom | Nordstrom Associates | Dec. 12, 2011 | | 243 | June P. Howard, Senior Vice President and Chief Accounting Officer | Aflac | Dec. 12, 2011 | | 244 | Stender E. Sweeney, Chairman, Audit Committee | Avis Budget Group, Inc. | Dec. 9, 2011 | | 245 | H. Lynn Page, Chairman of the Audit Committee | Total System Services, Inc. (TSYS) | Dec. 13, 2011 | | 246 | John P. Stott, Vice-President & Controller | Archer-Daniels-Midland Company | Dec. 12, 2011 | | 247 | Burim Karpuzi | | Dec. 12, 2011 | | 248 | Barry J. Niziolek, Vice President and Controller | E. I. du Pont de Nemours and Company | Dec. 12, 2011 | | 249 | John S. Stroup, President and Chief Executive Officer | Belden Inc. | Dec. 7, 2011 | | 250 | Elizabeth Mora, Chief Financial Officer; Richard White, Chair, Audit Committee | Charles Stark Draper Laboratories, Inc. | Dec. 6, 2011 | | 251 | John R. Roberts, Chairman of the Audit Committee | Centene Corporation; Energizer Holdings Inc.; Regions Financial Corporation | Nov. 30, 2011 | | 252 | Kevin G. Wills, Executive Vice President and Chief Financial Officer; C. Warren Neel, Chair of the Audit Committee | Saks Incorporated | Dec. 6, 2011 | | 253 | Mark R. Bell, Chairman, Audit Committee of the Board of Directors; William A. Clement, Jr., Audit Committee of the Board of Directors; John F. Davis, III, Audit Committee of the Board of Directors | TRX, Inc. | Nov. 30, 2011 | | 254 | Herbert K. Parker, Executive Vice President and Chief Financial Officer | Harman International Industries, Incorporated | Dec. 13, 2011 | | 255 | Richard J. Dobkin, Director, Chairman, Audit Committee; Lawrence E. Hyatt, Senior Vice President & Chief Financial Officer | Cracker Barrel Old Country Store, Inc. | Dec. 12, 2011 | | 256 | Michael Anderson, Sr., President & CEO; David Nichols, Audit Committee Chairman | The Andersons Inc. | Dec. 12, 2011 | | 257 | Claude A. Seaman, Chief Accounting Officer | Continental Resources, Inc. | Dec. 8, 2011 | | 258 | Marc S. Rosenberg; Susan Webster; Rachel G. Skaistis | Cravath, Swaine & Moore LLP | Dec. 12, 2011 | | 259 | Ronald D. Sugar, Audit and Financial Committee, Chair | Apple Inc. | Dec. 12, 2011 | | 260 | Richard P. Fox, Chairman of the Audit Committee | Flow International Corporation | Dec. 7, 2011 | | 261 | David Wagner, Senior Vice President, Financial and Tax Affairs | The Clearing House Association, L.L.C. | Dec. 13, 2011 | | 262 | Eileen A. Mercier, Chair of the Audit Committee; Vincent Lok, Executive Vice President and Chief Financial Officer | Teekay Corporation | Nov. 28, 2011 | | 263 | John C. Heinmiller, Executive Vice President and Chief Financial Officer | St. Jude Medical, Inc. | Dec. 12, 2011 | | 264 | Michael A. Rocca, Audit Committee Chairman | St. Jude Medical, Inc. | Dec. 12, 2011 | | 265 | Yancey Spruill, Executive Vice President and Chief Financial Officer | Digital Globe | Dec. 12, 2011 | | 266 | Christian Henry, Senior Vice President, General Manager Life Sciences & Chief Financial Officer; A. Blaine Bowman, Chair, Audit Committee of the Board of Directors | Illumina, Inc. | Dec. 12, 2011 | | 267 | Brendan R. O'Neill, Chairman of the Audit Committee | Tyco International Ltd. | Dec. 7, 2011 | | 268 | Scott S. Cowen, Audit Committee Chairman; John B. Ellis, VP, Corporate Controller and Chief Accounting Officer | Newell Rubbermaid Inc. | Dec. 12, 2011 | | 269 | Richard J. Noechel, Vice President and Controller | The Goodyear Tire & Rubber Company | Dec. 12, 2011 | | 270 | James Campbell, Vice President, Corporate Controller | Intel Corporation | Dec. 12, 2011 | | 271 | Jose Simon, Vice President and Controller, Piedmont Natural Gas, Chairman of the Accounting Advisory Council | American Gas Association (AGA) | Dec. 12, 2011 | | 272 | Michael J. Knesek, Senior Vice President, Controller and Principal Accounting Officer | Enterprise Products | Dec. 9, 2011 | | 273 | David A.B. Brown, Chairman of the Audit Committee of the Board of Directors; Mark A. Pompa, Executive Vice President and Chief Financial Officer | EMCOR Group, Inc. | Dec. 12, 2011 | | 274 | Theodore A. Dosch, Executive Vice President - Finance and Chief Financial Officer | Anixter International Inc. | Dec. 13, 2011 | | 275 | James Kendrick, Vice President, Accounting & Capital Policy | Independent Community Bankers of America (ICBA) | Dec. 13, 2011 | | 276 | Frank Mergenthaler, Executive Vice President and Chief Financial Officer | Interpublic Group of Companies (IPG) | Dec. 8, 2011 | | 277 | Steven V. Wilkinson | | Dec. 13, 2011 | | 278 | Wayne R. Brownlee, Executive Vice President & Chief Financial Officer | Potash Corporation of Saskatchewan Inc. | Dec. 12, 2011 | | 279 | James T. Brady; J. Michael Fitzpatrick; Michael D. Mangan; Patricia Little | McCormick & Co., Inc. | Dec. 14, 2011 | | 280 | Stuart B. Burgdoerfer, Executive Vice President, Chief Financial Officer; Wendy C. Arlin, Senior Vice President, Corporate Controller | Limited Brands, Inc. | Dec. 14, 2011 | | 281 | Michael S. Poteshman, Executive Vice President & Chief Financial Officer | Tupperware Brands Corporation | Dec. 13, 2011 | | 282 | Milton J. Walters | | Dec. 12, 2011 | | 283 | Bruce Maggin, Audit Committee Chairman | PVH Corp. | Dec. 13, 2011 | | 284 | David A. Leonard, Audit Committee Chairman | First Bank & Trust Company | Dec. 13, 2011 | | 285 | John C. Pope, Audit Committee Chairman | RR Donnelley & Sons Company | Dec. 9, 2011 | | 286 | Thomas J. Bresnan, Chairman of the Audit Committee | Chesapeake Utilities Corporation | Dec. 13, 2011 | | 287 | Jeffrey D. Benjamin, Chairman, Audit Committee | EXCO Resources, Inc. | Dec. 14, 2011 | | 288 | Scott A. Tozier, Senior Vice President and CFO | Albemarle Corporation | Dec. 13, 2011 | | 289 | William E. Keitel, Executive Vice President and Chief Financial Officer | QUALCOMM Incorporated | Dec. 13, 2011 | | 290 | William P. Nicoletti, Chairman of the Audit Committee | MarkWest Energy Partners, L.P. | Dec. 13, 2011 | | 291 | Michael J. McGuire, Chief Financial Officer | Endurance Specialty Holdings Ltd. | Dec. 14, 2011 | | 292 | Thomas C. Sutton, Audit Committee Chair | Edison International | Dec. 14, 2011 | | 293 | Stephen E. Frank, Director and Chair, Audit Committee of the Board of Directors; Kenneth N. Heintz, Corporate Vice President, Controller and Chief Accounting Officer | Northrop Grumman Corporation | Dec. 14, 2011 | | 294 | Robert J. Driessnack, Chief Financial Officer; Doug Stubsten, Controller; Robert G. Busch, Chief Audit Executive | Intermec, Inc. | Dec. 14, 2011 | | 295 | Richard H. Fearon, Vice Chairman and Chief Financial and Planning Officer | Eaton Corporation | Dec. 13, 2011 | | 296 | Richard E. Piluso, President | New York State Society of Certified Public Accountants (NYSSCPA) | Dec. 13, 2011 | | 297 | Damon DeSue, CPA, 2011-2012 Chair | Virginia Society of CPAs (VSCPA) | Dec. 13, 2011 | | 298 | David A. Rogan, Chairman, Audit Committee of the Board of Directors; J. Robert Fugate, Chief Financial Officer; Henry C. Lyon, Chief Accounting Officer | CBeyond | Dec. 12, 2011 | | 299 | John B. Williamson, III, Chairman, President and CEO | RGC Resources, Inc. | Dec. 13, 2011 | | 300 | Ralph S. Polimeni, Ph.D., CPA, Professor of Accounting, Chaykin Endowed Chair in Accounting; Jacqueline A. Burke, Ph.D., CPA, Associate Professor of Accounting, Frank G. Zarb School of Business, Hofstra University | | Dec. 13, 2011 | | 301 | Mark A. Tullis, Senior Vice President & Chief Financial Officer | Intact Financial Corporation | Dec. 13, 2011 | | 302 | Dean R. O'Hare, Chairman of the Audit Committee of the Board of Directors | H. J. Heinz Company | Dec. 13, 2011 | | 303 | Peter V. Ueberroth, Audit Committee Chair | The Coca-Cola Company | Dec. 13, 2011 | | 304 | Elyse Douglas, Executive Vice President and Chief Financial Officer | The Hertz Corporation | Dec. 13, 2011 | | 305 | Sean Carleton, Chair, Committee on Corporate Reporting | Financial Executives International Canada (FEI Canada) | Dec. 13, 2011 | | 306 | Kevin V. Wydra, CPA, Chair, Audit and Assurance Services Committee; James J. Gerace, CPA, Vice Chair, Audit and Assurance Services Committee | Illinois CPA Society | Dec. 13, 2011 | | 307 | J. Taylor Simonton | | Dec. 13, 2011 | | 308 | Kathryn Byrne, North American Chair | Praxity, AISBL | Dec. 13, 2011 | | 309 | Stacy Loretz-Congdon, Chief Financial Officer; Stuart Booth, Audit Committee Chairman; Christopher Miller, Chief Accounting Officer | Core-Mark | Dec. 13, 2011 | | 310 | Janet Morrill, Ph.D., C.A., C.G.A., Professor of Accounting, Department of Accounting and Finance | University of Manitoba | Dec. 13, 2011 | | 311 | Hatim A. Tyabji, Chairman of Audit Committee; G. Mike Mikan, Audit Committee; Matthew Paull, Audit Committee; Gerard Vittecoq, Audit Committee | Best Buy Co., Inc. | Dec. 13, 2011 | | 312 | Keith Jones, George Mason University; J.K. Aier, George Mason University; Duane Brandon, Auburn University; Tina Carptenter, University of Georgia; Lisa Gaynor, University of South Florida; W. Robert Knechel, University of Florida; et al. | Auditing Standards Committee of the Auditing Section of the American Accounting Association | Dec. 13, 2011 | | 313 | Laurie D. Grabow, Executive Vice President/CFO, Compliance Officer | Old Point National Bank | Dec. 9, 2011 | | 314 | Raymond V. Dittamore, Audit Committee; Barbara T. Alexander, Audit Committee; Sir Donald G. Cruickshank, Audit Committee; Thomas W. Horton, Audit Committee | QUALCOMM Incorporated | Dec. 13, 2011 | | 315 | Stanley R. Fallis, Chairman of the Audit Committee | StanCorp Financial Group | Dec. 14, 2011 | | 316 | Lawrence E. Hyatt, Chairman Audit Committee; Bruce D. Smith, Chief Financial Officer | Citi Trends, Inc. | Dec. 12, 2011 | | 317 | Richard K. Smucker, Lead Director - Board of Directors | The Sherwin-Williams Company | Dec. 13, 2011 | | 318 | Richard F. Chambers, CIA, CGAP, CCSA, CRMA, President and Chief Executive Officer | Institute of Internal Auditors (IIA) | Dec. 14, 2011 | | 319 | Robert B. Lamm, Chair, Securities Law Committee | Society of Corporate Secretaries and Governance Professionals | Dec. 13, 2011 | | 320 | Dennis W. Johnson, Chairman of the Audit Committee; Doran N. Schwartz, Vice President and Chief Financial Officer | MDU Resources Group, Inc. | Dec. 12, 2011 | | 321 | Dorothy Coleman, Vice President, Tax, Technology & Domestic Economic Policy | National Association of Manufacturers (NAM) | Dec. 13, 2011 | | 322 | Stephen D. Quinn, Audit Committee Chairman and Director | Zions Bancorporation | Dec. 14, 2011 | | 323 | Craig E. Gifford, Executive Vice President and Controller | U.S. Bancorp (USB) | Dec. 13, 2011 | | 324 | Joseph P. O'Leary, Senior Vice President and Chief Financial Officer | Integrys Energy Group, Inc. | Dec. 13, 2011 | | 325 | Robert M. Stanton | | Dec. 13, 2011 | | 326 | Nicholas R. Sucic, Vice President and Controller; David E. Adante, Executive Vice President, CFO, and Secretary | The Davey Tree Expert Company | Dec. 13, 2011 | | 327 | Evan L. Hart, Senior Vice President and Chief Financial Officer; Kevin G. McHugh, Vice President and Controller | Mueller Water Products, Inc. | Dec. 13, 2011 | | 328 | Donna L. Abelli, CPA, Chairman, Audit Committee | Independent Bank Corp | Dec. 13, 2011 | | 329 | Donald T. Nicolaisen, Chairman of the Audit Committee; Howard J. Davies, Audit Committee; James H. Hance, Jr., Audit Committee; O. Griffith Sexton, Audit Committee | Morgan Stanley | Dec. 13, 2011 | | 330 | Everardo Goyanes, Chairman, Audit Committee; J. Taft Symonds, Audit Committee; Christopher M. Temple, Audit Committee; Al Swanson, Executive Vice President and Chief Financial Officer; Chris Herbold, Vice President- Accounting and Chief Accounting Officer | Plains All American Pipeline, L.P. | Dec. 13, 2011 | | 331 | Harvey B. Rein, Senior Vice President and CFO; John Capogrossi, Vice President and Controller | Loral Space & Communications | Dec. 13, 2011 | | 332 | Maryann N. Keller, Chair, Audit Committee | Dollar Thrifty Automotive Group, Inc. | Dec. 13, 2011 | | 333 | Jack T. Ciesielski, CPA, CFA, President | R.G. Associates, Inc. | Dec. 13, 2011 | | 334 | John Robert Sparger, Senior Vice President and Chief Accounting Officer; Chris Tong, Director and Chairman of the Audit Committee; Barry R. Pearl, Director and Chairman of the Audit Committee | Targa Resources Corp.; Targa Resources Partners LP | Dec. 13, 2011 | | 335 | John C. Pope, Chairman, Audit Committee, Board of Directors; Stephen L. Bruttett, Executive Vice President and Chief Financial Officer; Kevin S. Coel, Senior Vice President and Corporate Controller | Con-Way Inc. | Dec. 13, 2011 | | 336 | Jack A Henry | | Dec. 13, 2011 | | 337 | | KPMG LLP | Dec. 13, 2011 | | 338 | Liliana McDaniel, Chief Accounting Officer | Synovus Financial Corp | Dec. 13, 2011 | | 339 | Howard L. Carver, Chair, Audit Committee, Board of Directors | Assurant, Inc. | Dec. 13, 2011 | | 340 | Robert T. Wulf, Audit Committee Chair; Morgan Gust, Audit Committee Member; David Gale, Audit Committee Member; Karen H. Hogan, Audit Committee Member | Flaherty & Crumrine Funds | Dec. 12, 2011 | | 341 | Scott A. Estes, Executive Vice President and Chief Financial Officer | Health Care REIT, Inc. | Dec. 14, 2011 | | 342 | | BKD, LLP | Dec. 13, 2011 | | 343 | James C. Shay, Senior Vice President, Finance and Strategic Development and Chief Financial Officer | Great Plains Energy Incorporated | Dec. 13, 2011 | | 344 | Bruce G. Blakley, CPA | | Dec. 13, 2011 | | 345 | Ron Merriman, Chairman, Audit Committee; Leslie Abi-Karam, Audit Committee; Jerry Burris, Audit Committee; Charles Haggerty, Audit Committee; David Ho, Audit Committee | Pentair, Inc. | Dec. 13, 2011 | | 346 | George W. Morriss, Chair, Audit Commitee; Martha C. Goss, Vice Chair, Audit Commitee; Edward I. O'Brien, Audit Commitee; Cornelius T. Ryan, Audit Commitee; Tom D. Seip, Audit Commitee; Candace L. Straight, Audit Commitee | Neuberger Berman Funds | Dec. 13, 2011 | | 347 | James E. Copeland, Jr., Chair, Audit committee of the Board of Directors | Time Warner Cable Inc. | Dec. 13, 2011 | | 348 | Stuart B. Brown, Chief Financial Officer | Red Robin Gourmet Burgers, Inc. | Dec. 13, 2011 | | 349 | Phyllis J. Campbell, Chair of the Audit Committee | Nordstrom, Inc. | Dec. 12, 2011 | | 350 | Richard J Dahl, Chairman of the Audit Committee of the Board of Directors; Darrell T. Anderson, Executive Vice President of Administrative Services and Chief Financial Officer; Kenneth W. Petersen, Corporate Controller and Chief Accounting Officer | IDACORP, Inc. | Dec. 13, 2011 | | 351 | Wolfgang U. Nickl, Senior Vice President and Chief Financial Officer | Western Digital Corporation | Dec. 13, 2011 | | 352 | Jerald W. Richards, Chief Accounting Officer | Weyerhaeuser Company | Dec. 13, 2011 | | 353 | Ernest E. Maddock, Senior Vice President, Chief Financial Officer; Catherine P. Lego, Chairman, Audit Committee of the Board of Directors | Lam Research Corporation | Dec. 9, 2011 | | 354 | Richard G. Tilghman, Audit Committee Chairman | Sysco Corporation | Dec. 13, 2011 | | 355 | Kenneth M. Reiss, Chairman of the Audit Committee | The Wet Seal, Inc. | Dec. 12, 2011 | | 356 | Alex Malley FCPA, Chief Executive Officer | CPA Australia Ltd | Dec. 14, 2011 | | 357 | Richard D. Levy, Executive Vice President & Controller | Wells Fargo & Company | Dec. 14, 2011 | | 358 | Nicholas G. Moore, Board Member, Audit and Examination Committee Chair | Wells Fargo & Company | Dec. 14, 2011 | | 359 | Patricia M. Bedient, Audit Committee Chair | Alaska Air Group | Dec. 6, 2012 | | 360 | Barry K. Taniguchi, Audit Committee Chairman | Hawaiian Electric Industries, Inc. | Dec. 12, 2011 | | 361 | Anthony W. Thomas, Chief Financial Officer | Windstream Corporation | Dec. 14, 2011 | | 362 | Steven M. West, Chair, Audit Committee; Roderick C. McGeary, Audit Committee; Arun Sarin, KBE, Audit Committee | Cisco Systems, Inc. | Dec. 14, 2011 | | 363 | Joan H. Dillard, Chief Financial Officer; Conor Heery, Chief Accounting Officer | Allied World Assurance Company Holdings, AG | Dec. 13, 2011 | | 364 | Michel De Wolf, President | Institute van de Bedrijfsrevisoren, Institut des Réviseurs d'Entreprises (IBR-IRE) | Dec. 14, 2011 | | 365 | Claude CAZES, Le Président | Compagnie Nationale des Commissaires aux Comptes (CCNC) | Dec. 14, 2011 | | 366 | Martin J. ten Brink, Executive Vice President, Controller | Royal Dutch Shell plc | Dec. 14, 2011 | | 367 | Ian Ball, Chief Executive Officer | International Federation of Accountants (IFAC) | Dec. 14, 2011 | | 368 | William C. Pate, Audit Committee Chair of Covanta Holding Corporation, Managing Director of Equity Group Investments, LLC | Covanta Energy Corporation | Dec. 14, 2011 | | 369 | Harvey L. Wagner, Vice President, Controller and Chief Accounting Officer | FirstEnergy Corp. | Dec. 14, 2011 | | 370 | F. Duane Ackerman, Chair, Audit Committee of the Board of Directors; Ari Bousbib, Audit Committee of the Board of Directors; Gregory D. Brenneman, Audit Committee of the Board of Directors; J. Frank Brown, Audit Committee of the Board of Directors | The Home Depot, Inc. | Dec. 14, 2011 | | 371 | Tony Bromell, Head of Integrity and Markets | The Institute of Chartered Accountants in England and Wales (ICAEW) | Dec. 14, 2011 | | 372 | Michele J. Hooper, President and CEO | The Directors' Council | Dec. 13, 2011 | | 373 | Wolfgang Hofmann, Chairman of the Board | PKF International Limited | Dec. 12, 2011 | | 374 | Paul F. Kurgan, President | FYI Consultants LLC | Dec. 14, 2011 | | 375 | Klaus-Peter Feld, Executive Director; Gillian G. Waldbauer, Technical Manager | Institut der Wirtschaftsprüfer (IDW) | Dec. 14, 2011 | | 376 | Cathy Douglas, Vice President, Chief Accounting Officer | Anadarko Petroleum Corporation | Dec. 14, 2011 | | 377 | Martha Clark Goss, Chair of the Audit Committee | American Water Works Company, Inc. | Dec. 13, 2011 | | 378 | Joseph R. Bronston; John W. Prosser, Jr.; Kent Kresa; D. Michael Steuert; Mickey P. foret; H. Thomas Hicks; Nicholas G. Moore; Peter A. Dawson; Barry L. Williams; Michael A. Lucki; David Kelsey; Laurel Krzeminski; David A. Trice; Perry L. Elders; et al. | Jacobs Engineering Group, Inc.; Fluor Corporation; URS Corporation; Bechtel Group, Inc.; CH2M Hill Companies, Ltd.; Granite Construction Inc.; McDermott International, Inc.; Chicago Bridge & Iron Company N.V. | Dec. 14, 2011 | | 379 | Sean P. McGrath, Chief Financial Officer | Atlas Energy, L.P. | Dec. 6, 2011 | | 380 | Nick S. Cyprus, Vice President, Controller, and Chief Accounting Officer | General Motors Company | Dec. 14, 2011 | | 381 | Jeffrey Hall, Executive Vice President and Chief Financial Officer | Express Scripts, Inc. | Dec. 14, 2011 | | 382 | Frank Mergenthaler, Chairman of the Audit Committee | Express Scripts, Inc. | Dec. 14, 2011 | | 383 | Mary Guilfoile, Audit Committee Chair; David Thomas; Jocelyn Carter-Miller; H. John Greenlaus; Dawn Hudson; William Kerr; Richard Goldstein | Interpublic Group of Companies (IPG) | Dec. 13, 2011 | | 384 | B. Clyde Preslar, Audit Committee Chairman; Robert A. Sheets, Executive Vice President and Chief Financial Officer | Alliance One International, Inc. | Dec. 14, 2011 | | 385 | James E. Walsh, Divisional Senior Vice President and Chief Accounting Officer | Health Care Service Corporation (HCSC) | Dec. 12, 2011 | | 386 | W. Larry Cash, Executive Vice President & Chief Financial Officer; T. Mark Buford, Senior Vice President and Chief Accounting Officer | Community Health Systems, Inc. (CHS) | Dec. 13, 2011 | | 387 | Jamie L. Buskill, Senior Vice President, Chief Financial Officer and Treasurer | Boardwalk Pipeline Partners, LP | Dec. 12, 2011 | | 388 | Charles D. McLane, Jr., Executive Vice President and Chief Financial Officer | Alcoa Inc. | Dec. 13, 2011 | | 389 | David York, Head of Auditing Practice | The Association of Chartered Certified Accountants (ACCA) | Dec. 14, 2011 | | 390 | James R. Dalkin, Director, Financial Management and Assurance | United States Government Accountability Office (GAO) | Dec. 14, 2011 | | 391 | William J. Findlay, Managing Director, Accounting Policy and Controls | Assured Guaranty Ltd. | Dec. 14, 2011 | | 392 | Bruce T. Whitehurst, President and CEO | Virginia Bankers Association | Dec. 14, 2011 | | 393 | Joseph Macnow, Executive Vice President - Finance and Administration, and Chief Financial Officer | Vornado Realty Trust | Dec. 14, 2011 | | 394 | Matthew V. Hollifield, Senior Vice President and Chief Accounting Officer | Lowes Companies, Inc. | Dec. 14, 2011 | | 395 | Joseph Macnow, Executive Vice President and Chief Financial Officer | Alexander's, Inc. | Dec. 14, 2011 | | 396 | William M. Cook, Chief Executive Officer; James F. Shaw, Chief Financial Officer | Donaldson Filtration Solutions | Dec. 14, 2011 | | 397 | James T. Brady, Chairman of the Audit Committee for Constellation Energy; Bryan P. Wright, Vice President, Chief Accounting Officer, and Controller for Constellation Energy; Anne A. Hahn, Vice President and Controller for Baltimore Gas and Electric | Constellation Energy Group, Inc.; Baltimore Gas and Electric Company (BGE) | Dec. 14, 2011 | | 398 | Kurt P. Kuehn, Chief Financial Officer | United Parcel Service, Inc. (UPS) | Dec. 14, 2011 | | 399 | Thomas S. Gurganous, Chair, Audit Commitee; Matthew W. Geekie, Secretary, Audit Committee | Graybar Electric Company, Inc. | Dec. 14, 2011 | | 400 | Joseph P. Lacher, Chairman, Audit Committee; Anita Britt, Chief Financial Officer | Perry Ellis International | Dec. 13, 2011 | | 401 | Kendell Kliewer, Vice President & Controller | NorthWestern Corporation | Dec. 14, 2011 | | 402 | Dorothy A. Berry, Chair, Governing Council | Independent Directors Council (IDC) | Dec. 14, 2011 | | 403 | Kenneth E. Dakdduk, Chair | International Ethics Standards Board for Accountants (IESBA) | Dec. 14, 2011 | | 404 | Jeffrey A. Joerres, Chairman, Chief Executive Officer & President; Michael J. Van Handel, Executive Vice President & Chief Financial Officer; Edward J. Zore, Audit Committee Chairman | ManpowerGroup | Dec. 14, 2011 | | 405 | Victor Burk, Chairman of the Audit Committee; Al Swanson, Executive Vice President and Chief Financial Officer; Don O'Shea, Chief Accounting Officer | PAA Natural Gas Storage | Dec. 12, 2011 | | 406 | James A. Deal, Chairman of the Audit Committee | AmSurg Corp. | Dec. 13, 2011 | | 407 | Robert Tarr, Chairman of the Audit Committee | WESCO International, Inc. | Dec. 14, 2011 | | 408 | Thomas R. Donahue, Chief Financial Officer; Denis McAuley III, Principal Accounting Officer; Stacey H. Friday, Director, Accounting Policy | Federated Investors, Inc. | Dec. 14, 2011 | | 409 | James A. Ajello, Executive Vice President, Chief Financial Officer and Treasurer; David M. Kostecki, Vice President - Finance, Controller and Chief Accounting Officer | Hawaiian Electric Industries, Inc. | Dec. 13, 2011 | | 410 | Mara Cameran; Angela Pettinicchio | | Dec. 14, 2011 | | 411 | Jon R. Moeller, Chief Financial Officer; Patricia A. Woertz, Chairman, Chief Executive Officer and President, Archer Daniels Midland Company & Chair, Audit Committee of the Board of Directors, The Proctor & Gamble Company | The Procter & Gamble Company | Dec. 14, 2011 | | 412 | Steven M. Glover, CPA, PhD, Mary & Ellis Professor of Accountancy | Brigham Young University | Dec. 13, 2011 | | 413 | Gregory J. Anton, CPA, Chairman of the Board; Barry C. Melancon, CPA, President and CEO | American Institute of CPAs (AICPA) | Dec. 14, 2011 | | 414 | Bernard Dvorak, Senior Vice President & Co-Chief Financial Officer | Liberty Global, Inc. (LGI) | Dec. 14, 2011 | | 415 | Stephen Harrison, AO, FCA, FAICD, Chief Executive Officer | Global Accounting Alliance (GAA) | Dec. 14, 2011 | | 416 | Catherine M. Best, FCA, Chair of the Audit Committee, Director; Douglas A. Proll, CA, Chief Financial Officer & Senior Vice-President, Finance | Canadian Natural Resources Limited | Dec. 14, 2011 | | 417 | Rob Shaw, Vice President and Controller; Ricardo H. Rosa, Executive Vice President and Chief Financial Officer | Transocean Ltd. | Dec. 13, 2011 | | 418 | Rich Walker, Executive Vice President and Chief Financial Officer | IHS Inc. | Dec. 14, 2011 | | 419 | Robert A. Hagemann, Chairman of the Audit Committee; Betsy J. Bernard, Member, Audit Committee; Larry C. Glasscock, Member, Committee; Arthur J. Higgins, Member, Audit Committee; John L. McGoldrick, Chairman, Member, Audit Committee | Zimmer, Inc. | Dec. 14, 2011 | | 420 | Lowndes A. Smith, Chairman, Audit Committee; David T. Foy, Executive Vice President and Chief Financial Officer | White Mountains Insurance Group | Dec. 14, 2011 | | 421 | Gilbert F. Viets | | Dec. 14, 2011 | | 422 | W. Ron Hinson, Senior Vice-President, Corporate Comptroller and Chief Accounting Officer | Southern Company | Dec. 14, 2011 | | 423 | Dr. Jochen Schmitz, Corporate Vice President and Controller; Dr. Elisabeth Schmalfuß, Head of Accounting and Controlling Policies | Siemens Aktiengesellschaft | Dec. 14, 2011 | | 424 | Marsha A. Schulte, Vice President, Finance and Controller | Rockwell Collins, Inc. | Dec. 14, 2011 | | 425 | C. Warren Neel, Chairman of Audit Committee; Alfred Lumsdaine, Chief Financial Officer | Healthways, Inc. | Dec. 13, 2011 | | 426 | Charles H. Noski, Chairman, Audit Committee of the Board of Directors; Dina Dublon, Audit Committee of the Board of Directors; Dr. Helmut Panke, Audit Committee of the Board of Directors | Microsoft Corporation | Dec. 13, 2011 | | 427 | | EisnerAmper LLP | Dec. 13, 2011 | | 428 | Isaac Kaufman, Audit Committee Chairman | Kindred Healthcare, Inc. | Dec. 14, 2011 | | 429 | | PricewaterhouseCoopers LLP | Dec. 14, 2011 | | 430 | David D. Chase, Chairman of the Audit Committee | Thornburg Investment Trust | Dec. 14, 2011 | | 431 | Donald T. Nicolaisen; Audit Committee; M. Frances Keeth; Audit Committee; Robert W. Lane; Audit Committee; Sandra O. Moose; Audit Committee; Clarence Otis, Jr., Audit Committee | Verizon Communications Inc. | Dec. 14, 2011 | | 432 | Bruce E. Gross, Vice President & Chief Financial Officer | Lennar Corporation | Dec. 14, 2011 | | 433 | G. Scott Spendlove, Senior Vice President and Chief Financial Officer | Tesoro Corporation | Dec. 14, 2011 | | 434 | Bernard F. Pliska, Vice President, Corporate Controller, Principal Accounting Officer | NIKE, Inc. | Dec. 14, 2011 | | 435 | Martin J. Lyons, Senior Vice President and Chief Financial Officer | Ameren Corporation | Dec. 14, 2011 | | 436 | Robert Traficanti, Deputy Controller and Head of Accounting Policy | Citigroup | Dec. 14, 2011 | | 437 | Steven A. Raymund, Audit Committee Chairman; Forbes I.J. Alexander, Chief Financial Officer | Jabil Circuit, Inc. | Dec. 12, 2011 | | 438 | Albert F. Moreno, Chairman of the Audit Committee | Xcel Energy, Inc. | Dec. 14, 2011 | | 439 | | Crowe Horwath LLP | Dec. 14, 2011 | | 440 | Robert Astorg, Audit Committee Chair | United Bankshares, Inc. | Dec. 14, 2011 | | 441 | Christy Burmeister-Smith, Vice President, Controller and Principal Accounting Officer | Avista Corp. | Dec. 14, 2011 | | 442 | Jan A. Bertsch, Vice President and Controller (Principal Accounting Officer) | BorgWarner | Dec. 14, 2011 | | 443 | Vincent Sorgi, Vice President and Controller | PPL Corporation | Dec. 14, 2011 | | 444 | Richard M. Whiting, Executive Director and General Counsel | The Financial Services Roundtable | Dec. 14, 2011 | | 445 | Brad Holiday, Chief Financial Officer | Callaway Golf Company | Dec. 13, 2011 | | 446 | Stephen J. Schnoor, Senior Vice President, Chief Financial Officer, & Treasurer; Barry E. Malamud, Vice President & Corporate Controller | Harsco Corporation | Dec. 13, 2011 | | 447 | Christopher K. Knibb, Vice President, Controller & Chief Accounting Officer | Patriot Coal Corporation | Dec. 14, 2011 | | 448 | Paul Tomkins, Executive Vice President and Chief Financial Officer; Bryan Berndt, VP and Controller | Reader's Digest Association (RDA) | Dec. 10, 2011 | | 449 | Marty Wade - Chairman, Audit Committee | Reader's Digest Association (RDA) | Dec. 10, 2011 | | 450 | Alfred M. Rankin, Jr., Chairman, President and Chief Executive Officer; Kenneth C. Schilling, Vice President and Controller | NACCO Industries, Inc. | Dec. 14, 2011 | | 451 | Richard W. Roedel, Audit Committee Chairman, Lead Independent Director | Lorillard, Inc. | Dec. 14, 2011 | | 452 | Charles W. Porter, Jr., Vice President, CFO & Treasurer | Energen Corporation | Dec. 14, 2011 | | 453 | Ian S. Kaufman, Senior Vice President and Chief Accounting Officer; Monte J. Huber, First Vice President - Financial Reporting | Equity Residential | Dec. 14, 2011 | | 454 | John Doyle, Vice President & Comptroller | Liberty Mutual Group (LMG) | Dec. 14, 2011 | | 455 | Hal J. Upbin, Chairman, Audit Committee of the Board of Directors | Brown Shoe Company, Inc. | Dec. 14, 2011 | | 456 | Phillip A. Reinsch, Executive Vice President and Chief Financial Officer | Capstead Mortgage Corporation | Dec. 14, 2011 | | 457 | Audit Committee | Verenium Corporation | Dec. 12, 2011 | | 458 | Jason Cole | | Dec. 14, 2011 | | 459 | TS Rosen | | Dec. 15, 2011 | | 460 | Amy R. Corbin, Vice President and Controller | Genworth Financial, Inc. | Dec. 9, 2011 | | 461 | Robert Bosak, CPA, Chairman; Steve Herring, CPA (inactive), Member; Teri A Miller, CPA, Member; Gary Sandefur, CPA, Member; Linda Cavanaugh, CPA, Member, Accounting and Auditing Public Company Subcommittee | The Ohio Society of CPAs | Dec. 14, 2011 | | 462 | John P. Rielly, Senior Vice President and Chief Financial Officer | Hess Corporation | Dec. 14, 2011 | | 463 | | BDO USA, LLP | Dec. 14, 2011 | | 464 | Rita M. Rodriguez, Audit Committee Chair | Affiliated Managers Group, Inc. | Dec. 14, 2011 | | 465 | Pamela H. Patsley, Chair, Audit Committee; Kevin P. March, Senior Vice-President and Chief Financial Officer; Ralph W. Babb, Jr., Audit Committee; Robert E. Sanchez, Audit Committee | Texas Instruments Incorporated | Dec. 14, 2011 | | 466 | Charles T. Munger, Chair of the Audit Committee; Richard Galanti, Executive Vice President and Chief Financial Officer | Costco Wholesale Corporation | Dec. 13, 2011 | | 467 | Angie Muhleisen, Audit Committee Chair | Assurity Life Insurance Company | Dec. 14, 2011 | | 468 | Steven E. Salterio Ph.D. FCA, Editor (in-Chief), Contemporary Accounting Research, PricewaterhouseCoopers/Tom O'Neill Fellow of Accounting, Director, CA-Queen's Centre for Governance & Professor of Business | Queen's School of Business | Dec. 14, 2011 | | 469 | John J. Kennedy, Senior Vice President and Chief Accounting Officer | The Chubb Corporation | Dec. 14, 2011 | | 470 | Nigel A. Rees, Vice President and Controller | McKesson Corporation | Dec. 14, 2011 | | 471 | Susan Ferris Wyderko, Executive Director | Mutual Fund Directors Forum (MFDF) | Dec. 13, 2011 | | 472 | William A. Priddy, Jr., Chief Financial Officer; Erik van der Kaay, Chairman, Audit Committee of the Board of Directors | RF Micro Devices, Inc. (RFMD) | Dec. 14, 2011 | | 473 | Michael Rocca, Audit Commitee Chairman; Harmit Singh, Executive Vice President and Chief Financial Officer; Brad O'Bryan, Senior Vice President and Corporate Controller | Hyatt Hotels Corporation | Dec. 13, 2011 | | 474 | John Corcoran, Senior Vice President; Robert W. Uek, Chairman, Funds Board Audit Committee | MFS Investment Management | Dec. 13, 2011 | | 475 | James M. Olsen | Property Casualty Insurers Association of America (PCI) | Dec. 14, 2011 | | 476 | Ralph F. Boyd, Chairman, Audit Committee; Patrick T. Doyle, Executive Vice President and Chief Financial Officer | DIRECTV | Dec. 14, 2011 | | 477 | Russell Chenu, Chief Financial Officer | James Hardie Industries SE | Dec. 14, 2011 | | 478 | Mark A. Peters, Executive Vice President and Chief Financial Officer; Jill R. Stuart, Senior Vice President, Accounting, Finance, and Chief Accounting Officer | tw telecom | Dec. 14, 2011 | | 479 | Carolyn T. Sizemore, Vice President and Controller | CSX Corporation | Dec. 14, 2011 | | 480 | Riyadh Bhuiyan | | Dec. 14, 2011 | | 481 | Eric Brown, Executive Vice President, Chief Financial Officer; Ken Barker, Senior Vice President, Chief Accounting Officer | Electronic Arts Inc. (ERTS) | Dec. 13, 2011 | | 482 | | WeiserMazars LLP | Dec. 14, 2011 | | 483 | Laurel Bond Mitchell, Ph.D., Director, Accounting Program | University of Redlands | Dec. 14, 2011 | | 484 | Barbara Roper, Director of Investor Protection | Consumer Federation of America (CFA) | Dec. 14, 2011 | | 485 | Thomas J. Sargeant, Chief Financial Officer | AvalonBay Communities, Inc. (AVB) | Dec. 14, 2011 | | 486 | Jonathan Kislak; Andrew Calamari; William Sennholz; Billie Wade; Howard Hackney; John Kennedy, Sr.; Robert Long; Anne Estabrook; H. Ronald Weissman; Brian Hudson; John Luikart; Gordon Zimmerman; Michael Berryhill, Audit Committee Chairs | FHLBanks | Dec. 13, 2011 | | 487 | R. Glenn Hubbard, Co-Chair; John L. Thornton, Co-Chair; Hal S. Scott, Director | Committee on Capital Markets Regulation | Dec. 14, 2011 | | 488 | Richard F. McMahon, Vice President | Edison Electric Institute | Dec. 14, 2011 | | 489 | Ben Lee, Chair, Assurance Services Section; Gregory Kordecki, Vice Chair, Assurance Services Section | Georgia Society of CPAs (GSCPA) | Dec. 14, 2011 | | 490 | Craig A. Rabe, Associate Professor of Accounting and Management | Luther College | Dec. 14, 2011 | | 491 | Chris N. Froggatt, Vice President, Controller and Chief Accounting Officer | NextEra Energy, Inc. | Dec. 14, 2011 | | 492 | Joseph Mauriello, Chair of the Audit Committee, Fidelity Equity and High Income Funds Board of Trustees; Marie L. Knowles, Chair of the Audit Committee, Fidelity Fixed Income and Asset Allocation Funds Board of Trustees | Fidelity Equity and High Income Funds and Fixed Income and Asset Allocation Funds | Dec. 14, 2011 | | 493 | Paul J. Zucconi, Chairman, Audit and Compliance Committee | American Beacon Select Funds | Dec. 14, 2011 | | 494 | Alexander M. Cutler, Chairman and Chief Executive Officer, Eaton Corporation, Chairman, Corporate Governance Committee, Business Roundtable | Business Roundtable | Dec. 14, 2011 | | 495 | Kenneth B. Robins, Treasurer, Fidelity Equity and High Income Funds; John R. Hebble, Treasurer, Fidelity Fixed Income and Asset Allocation Funds; Jeffrey Jarczyk, Executive Vice President, Chief Accounting Officer | FMR LLC | Dec. 14, 2011 | | 496 | Nora N. Crouch, Controller and Chief Accounting Officer | Markel Corporation | Dec. 14, 2011 | | 497 | Lee White, Executive General Manager - Members | The Institute of Chartered Accountants in Australia | Dec. 14, 2011 | | 498 | G.B. Hannaford, FCA, Chair, Public Trust Committee | The Canadian Institute of Chartered Accountants | Dec. 14, 2011 | | 499 | Harry F. Radcliffe, Audit Committee Chairman | F.N.B. Corporation | Dec. 14, 2011 | | 500 | Steven E. Buller, Managing Director | BlackRock, Inc. | Dec. 14, 2011 | | 501 | Terri L. Herrington, VP Finance/Controller, Finance | International Paper (IP) | Dec. 14, 2011 | | 502 | Loretta V. Cangialosi, Chair, Committee on Corporate Reporting | Financial Executives International (FEI) | Dec. 14, 2011 | | 503 | Jocelyn Belisle, Chief Accounting Officer | Stanley Black & Decker, Inc. | Dec. 14, 2011 | | 504 | | Eide Bailly LLP | Dec. 14, 2011 | | 505 | Jack C Parsons, Audit Committees/Interim CFO/Financial and Risk Management Consulting | | Dec. 14, 2011 | | 506 | Joseph C. Berenato; Vanessa C. L. Chang; Robert J. Denison; Leonard R. Fuller; William D. Jones; James C. Miller III; Frank M. Sanchez; Isaac Stein, Audit Committee Chairs | American Funds | Dec. 14, 2011 | | 507 | Michael J. Baughman, Corporate Vice President and Controller; Blake E. Devitt, Audit Committee Chairman | Baxter Healthcare Corporation | Dec. 14, 2011 | | 508 | Bruce E. Meikle, Senior Vice President & Chief Compliance Officer; Brian D. Bullard, Senior Vice President - Fund Business Management Group; Brian C. Janssen, Vice President - Fund Business Management Group; Donald H. Rolfe | Capital Research and Management Company | Dec. 14, 2011 | | 509 | C. Michael Schroeder, Chairman of the Audit Committee | EchoStar Corporation | Dec. 14, 2011 | | 510 | Brett Gellner, Chief Financial Officer; William D. Anderson, Chairman of the Audit and Risk Committee | TransAlta Corporation | Dec. 14, 2011 | | 511 | Gregory J. Peterson, Vice President/Controller/Chief Accounting Officer | Southwest Gas Corporation | Dec. 14, 2011 | | 512 | Robert C. Mullins, CPA, Senior Manager | | Dec. 14, 2011 | | 513 | Carleen C. Kohut, Chief Operating Officer | National Retail Federation (NRF) | Dec. 14, 2011 | | 514 | Katherine McGuire, Vice President of Government Relations | Business Software Alliance (BSA) | Dec. 14, 2011 | | 515 | Kimball R. Adams, CPA, Finance Director | City of Largo, Florida | Dec. 14, 2011 | | 516 | Daniel J. Cancelmi, Senior Vice President and Controller | Tenet Healthcare Corporation | Dec. 14, 2011 | | 517 | Scott D. Hamilton, Senior Vice President and Chief Accounting Officer | CC Media Holdings, Inc. | Dec. 9, 2011 | | 518 | Richard E. Jones, CPA, President & CEO; Mark Hugh, CPA, Board Chair | Washington Society of Certified Public Accountants (WSCPA) | Dec. 14, 2011 | | 519 | Cynthia M. Fornelli, Executive Director | Center for Audit Quality (CAQ) | Dec. 14, 2011 | | 520 | Tom A. Ortolf, Chairman of the Audit Committee | DISH Network Corporation | Dec. 14, 2011 | | 521 | Sean M. Stack, Executive Vice President and Chief Financial Officer | Aleris International, Inc. | Dec. 14, 2011 | | 522 | | Grant Thornton LLP | Dec. 14, 2011 | | 523 | Robert F. McCullough, Audit Committee Chairman; George C. (Jack) Guynn, Audit Committee; Norman H. Wesley, Audit Committee; Neil Williams, Audit Committee | Acuity Brands, Inc. | Nov. 28, 2011 | | 524 | James F. Barlow, Senior Vice President, Corporate Controller (Principal Accounting Officer) | Allergan, Inc. | Dec. 14, 2011 | | 525 | Alan F. Eisenberg, Executive Vice President, Emerging Companies and Business Development | Biotechnology Industry Organization (BIO) | Dec. 14, 2011 | | 526 | Kathleen Skero, Finance Director | Blackstone Group | Dec. 14, 2011 | | 527 | Gary Ellis, Sr. Vice President & Chief Financial Officer; Mary Wilcox, Vice President & Chief Accounting Officer | Medtronic, Inc. | Dec. 14, 2011 | | 528 | Matthew J. Peel, CPA, Director of Accounting Research | Cole Real Estate Investments | Dec. 14, 2011 | | 529 | Mark Fuchs, VP, Finance & Chief Accountant | Google Inc. | Dec. 14, 2011 | | 530 | Albert S. Baldocchi, Chairperson of the Audit Committee | Chipotle Mexican Grill, Inc. | Dec. 14, 2011 | | 531 | Jim Murrin, Senior Vice President, Controller, and Principal Accounting Officer | Hewlett-Packard Company | Dec. 14, 2011 | | 532 | Ousmane Kromah | | Dec. 14, 2011 | | 533 | Orin C. Smith, Audit Committee Chair | The Walt Disney Company | Dec. 14, 2011 | | 534 | Jeffrey M. Stone, Vice President - Controller, Accounting | Progress Energy | Dec. 14, 2011 | | 535 | Tonya Gibbs; Kathryn McGrath; Jordan Robare; Ryan St. Peter; John Stanley; Joanne Pencak | | Dec. 14, 2011 | | 536 | Pankaj Jalan (Comment Withdrawn) | | Dec. 15, 2011 | | 537 | David J. Drury, Chairman of Audit Committee; Stephen P. Cortinovis; Peter Kelly; Mary A. Winston | Plexus Corp. | Dec. 13, 2011 | | 538 | Barbara Hackman Franklin, Chairman; Kenneth Daly, President and CEO | National Association of Corporate Directors | Dec. 14, 2011 | | 539 | Michael T. Psomas CPA, President | Audit Prep Services, LLC | Dec. 12, 2011 | | 540 | James D. Robbins, Audit Committee Chairman | DSW Inc. | Dec. 13, 2011 | | 541 | Ashbel C. Williams, Executive Director & CIO | State Board of Administration of Florida | Dec. 15, 2011 | | 542 | Michael J. Farrell, Audit Committee Chairman | Federated Investors, Inc. | Dec. 14, 2011 | | 543 | Stephen E. Sterrett, Executive Vice President and Chief Financial Officer; Steven K. Broadwater, Senior Vice President and Chief Accounting Officer | Simon Property Group, Inc. | Dec. 15, 2011 | | 544 | J. Albert Smith, Jr., Audit Committee Chairman | Simon Property Group, Inc. | Dec. 15, 2011 | | 545 | J. Thomas Presby, Audit Committee Chairman | Invesco Ltd. | Dec. 14, 2011 | | 546 | Martin Fenton, Chairman | Senior Resource Group, LLC | Dec. 14, 2011 | | 547 | Jean-Luc Barlet, Chief Compliance Officer | Mazars Group | Dec. 14, 2011 | | 548 | Peter M. Carlson, Executive Vice President and Chief Accounting Officer | MetLife, Inc. | Dec. 14, 2011 | | 549 | Mark P. Harris, CPA, Chair; David A. Costello, CPA, President & CEO | National Association of State Boards of Accountancy | Dec. 16, 2011 | | 550 | Mark Bates | | Dec. 16, 2011 | | 551 | Joe L. Ellison, President and CEO | West Virginia Bankers Association | Dec. 16, 2011 | | 552 | Arnold C. Hanish, Vice President, Finance and Chief Accounting Officer | Eli Lilly and Company | Dec. 14, 2011 | | 553 | Craig Tall, Chairman Audit Committee; Bonnie Soodik, Member Audit Committee; Gates McKibbin, Member Audit Committee; Derek Gafford, Chief Financial Officer | TrueBlue, Inc. | Dec. 16, 2011 | | 554 | Anna-Clara af Ekenstam, Chairman of Far's section for large entities; Dan Brännström, Secretary General | Far | Dec. 19, 2011 | | 555 | Kenneth L. Urish, CPA, Chair, PICPA Professional Ethics Committee | Pennslyvania Institute of Certified Public Accountants | Dec. 14, 2011 | | 556 | Brian Hunt, FCA, Chief Executive Officer | Canadian Public Accountability Board | Dec. 19, 2011 | | 557 | Stephen Meadows, Chief Accounting Officer | Rock-Tenn Company | Dec. 20, 2011 | | 558 | Glenn W. Reed, Managing Director, Strategy and Finance Group | Vanguard | Dec. 21, 2011 | | 559 | Allan Cohen, Chairman, Financial Reporting Committee; Irvin Andre Alexander, III, Chairman, Small Business Committee | Institute of Management Accountants | Dec. 22, 2011 | | 560 | Bernard G. Rethore, Chairman of the Audit Committee | Belden, Inc. | Dec. 7, 2011 | | 561 | Ernest J. Novak, Jr., Chairman of the Audit Committee; Dennis C. Cuneo; John R. McKernan, Jr.; Thomas T. Stallkamp | BorgWarner Inc | Dec. 10, 2011 | | 562 | Cecil E. Martin, Jr., Lead Director and Chairman of the Audit Committee | Comstock Resources, Inc. | Dec. 9, 2011 | | 563 | Angel Martinez, Chairman, President & CEO | Deckers Outdoor Corporation | Dec. 12, 2011 | | 564 | Terence D. Martin, Chairman of the Audit Committee | Dr Pepper Snapple Group, Inc. | Dec. 8, 2011 | | 565 | Michael Becker | | Dec. 10, 2011 | | 566 | Richard J. Howell | | Dec. 12, 2011 | | 567 | Robert P. Bowen, Director and Audit Committee Chair | Strategic Hotels & Resorts, Inc. | Dec. 13, 2011 | | 568 | Mark L. Sullivan, Vice Chairman and Chief Financial Officer | TriState Capital Bank | Dec. 9, 2011 | | 569 | Walter J. Galvin, Chairman of the Audit and Risk Committee | Ameren Corporation | Dec. 12, 2011 | | 570 | Theodore H. Emmerich, Audit Committee Chairman; Keith A. Jensen, Senior Vice President | American Financial Group, Inc. | Dec. 9, 2011 | | 571 | Jan Carlson, President & CEO; Robert Alspaugh, Chairman Audit Committee; Mats Wallin, V.P. Finance & CFO | Autoliv Inc. | Dec. 12, 2011 | | 572 | Christopher Bunnell, VP and Chief Internal Auditor | Factory Mutual Insurance Company | Dec. 12, 2011 | | 573 | David B. Dillon, Chairman and CEO; Ronald L. Sargent, Chair, Audit Committee; J. Michael Scholtman, Chief Financial Officer | The Kroger Co. | Dec. 13, 2011 | | 574 | Mary P. Ricciardello, Audit Committee Chair on behalf of the Board of Directors | Noble Corporation | Dec. 9, 2011 | | 575 | Frank J. Biondi, Jr., Chairman of the Audit Committee | Amgen, Inc. | Dec. 13, 2011 | | 576 | Richard C. Thomas, CPA, Executive Vice President and CFO | CVB Financial Corp. | Dec. 13, 2011 | | 577 | Dr. Richard R. West | | Dec. 14, 2011 | | 578 | Michael J. Yates, Chief Accounting Officer | IDEX Corporation | Dec. 13, 2011 | | 579 | Graham Wilson, Chairman, Audit and Finance Committee; Steven Helmbrecht, Sr. Vice President and Chief Financial Officer | Itron | Dec. 12, 2011 | | 580 | William T. Van Kleef; S. James Nelson; Christopher T. Seaver, Audit Committee | Oil States International, Inc. | Dec. 13, 2011 | | 581 | Nancy B. Davis, Chief Financial Officer | S.Y. Bancorp, Inc. | Dec. 9, 2011 | | 582 | L. Bryan Shaul, Executive Vice President and Chief Financial Officer | Sun Healthcare Group | Dec. 13, 2011 | | 583 | Paul Rohan, Partner, Director of Financial Reporting & Quality Control | UHY LLP | Dec. 13, 2011 | | 584 | Joseph R. Bronson, Principal & CEO of the Bronson Group, LLC., Director and Chairman of the Audit Committee; Bruce E. Kiddoo, Senior Vice President & Chief Financial Oficer | Maxim Integrated Products, Inc. | Dec. 14, 2011 | | 585 | Mr. John K. Lawson, Chairman of the Board, Audit and Compliance Committee; Mr. Douglas M. Hultquist, President, Chief Executive Officer; Mr. Todd A. Gipple, Executive Vice President, Chief Operating Officer, Chief Financial Officer | QCR Holdings, Inc. | Nov. 22, 2011 | | 586 | John P.D. Cato, Chairman, President and Chief Executive Officer; Thomas E. Meckley, Chair of the Audit Committee | The Cato Corporation | Dec. 12, 2011 | | 587 | Richard T. Wheeler Jr., Chairman, President and Chief Executive Officer | Franklin Financial Corporation | Dec. 12, 2011 | | 588 | Richard T. Wheeler, Jr. | | Dec. 12, 2011 | | 589 | John C. Wobensmith, Chief Financial Officer; Joseph Adamo, Treasurer/Controller; Harry A. Perrin, Audit Committee Chair; Mark F. Polzin, Audit Committee Member; Nathaniel C.A. Kramer, Audit Committee Member | Genco Shipping & Trading Limited | Dec. 14, 2011 | | 590 | Robert L. Proost | | Dec. 17, 2011 | | 591 | William J. Crowley, Jr. | | Dec. 7, 2011 | | 592 | Michael F. Devine, III, Audit Committee Chairman | Express, Inc. | Dec. 12, 2011 | | 593 | Charles E. Adair, Audit Committee Chairman; David M. Bronson, Executive Vice President and Chief Financial Officer | PSS World Medical, Inc. | Dec. 14, 2011 | | 594 | Charles E. Adair, Audit Committee Chairman; Jeffery P. Howells, Executive Vice President and Chief Financial Officer | Tech Data Corporation | Dec. 14, 2011 | | 595 | J. Terry Strange, Audit Committee Chairperson | New Jersey Resources | Dec. 14, 2011 | | 596 | Robert W. Karlovich, III, Chief Financial Officer and Chief Accounting Officer | Atlas Pipeline Partners, L.P. | Dec. 12, 2011 | | 597 | Douglas R. Muir, Chief Financial Officer | Krispy Kreme Doughnut Corporation | Dec. 15, 2011 | | 598 | Lynette P. Harris, Chief Financial Officer | Monarch Bank | Dec. 14, 2011 | | 599 | John T. Glover, Chairman, Audit Committee of the Board | Haverty Furniture Companies, Inc. | Dec. 21, 2011 | | 600 | Richard L. Cisne | | Dec. 14, 2011 | | 601 | Thomas A. Cotton, CPA, President; Grady R. Hazel, CPA, Executive Director | Society of Louisiana Certified Public Accountants | Dec. 19, 2011 | | 602 | Gregory M. Smith, Director - Fund Accounting | Investment Company Institute | Dec. 14, 2011 | | 603 | James E. Copeland, Jr., Chairman, Audit Committee; Lee Adrean, Chief Financial Officer | Equifax Inc. | Dec. 6, 2011 | | 604 | Peter C. Clapman, Chairman and President | Governance for Owners USA Inc | Dec. 30, 2011 | | 605 | Kenneth L. Urish, Audit Committee Chairman | BlackRock Equity-Liquidity Complex | Jan. 3, 2012 | | 606 | William A. Ausfahl, Chairman; L. Dale Crandall; Thomas A. Larsen; Ann Mather; Robert B. Morris, III; John B. Taylor, Audit and Compliance Committee | Dodge & Cox Funds | Jan. 3, 2012 | | 607 | Scott E. Kueschle, Executive Vice President & Chief Financial Officer | Goodrich Corporation | Dec. 13, 2011 | | 608 | Ed Thompson, Chairman, Audit Committee of Board of Directors | Aviat Networks, Inc. | Dec. 14, 2011 | | 609 | David A. Reed | Causeway Capital Management, LLC | Dec. 21, 2011 | | 610 | Robert C. Greving, Chairman of the Audit and Enterprise Risk Committee | CNO Financial Group, Inc. | Jan. 3, 2012 | | 611 | Greg Bentley; Marne Obernauer, Jr.; Tobias Buck; Kevin Parker; Frank Hennessey; Barry K. Rogstad; David B. Kay; Carmen Romeo; R. James Macaleer; Terry L. Stevens | SunGard Data Systems; Advest Group, Inc.; MJM International; Polycom, Inc.; DTE Energy Company; Baldor Electric Company; Chevy Chase Bank; SEI Investments Company; Shared Medical Systems; First Potomac Realty Trust | Dec. 14, 2011 | | 612 | Anne Simpson, Senior Portfolio Manager, Investment Office, Head of Corporate Governance | California Public Employees' Retirement System (CalPERS) | Jan. 12, 2012 | | 613 | Len Canty, Chairman, Black Economic Council; Jorge Corralejo, Chairman, Latino Business Chamber of Greater Los Angeles; Faith Bautista, President and CEO, National Asian American Coalition | Black Economic Council; Latino Business Chamber of Greater Los Angeles; National Asian American Coalition | Jan. 13, 2012 | | 614 | Larry Henry | | Jan. 14, 2012 | | 615 | Tom Maloof, Chairman of the Audit Committee | The Ensign Group, Inc. | Dec. 28, 2011 | | 616 | Jim Kever, Director and Audit Committee Chairman; Dennis Leatherby, Executive Vice President and Chief Financial Officer | Tyson Foods, Inc. | Jan. 19, 2012 | | 617 | Anthony K. Slater, Executive Vice President & CFO | Pike Electric Corporation | Jan. 18, 2012 | | 618 | Michael D. Hayford, Corporate EVP, Chief Financial Officer; James W. Woodall, Senior Vice President, Chief Accounting Officer | FIS | Jan. 19, 2012 | | 619 | John J. O'Connor | | Jan. 25, 2012 | | 620 | John H. Biggs, Retired Chairman and CEO of TIAA-CREF | | Nov. 21, 2011 | | 621 | Gary R. Kabureck, Vice President; Chief Accounting Officer | Xerox Corporation | Jan. 30, 2012 | | 622 | Tom Crouch | | Feb. 22, 2012 | | 623 | Tom Crouch | | Feb. 22, 2012 | | 624 | Tom Crouch | | Feb. 22, 2012 | | 625 | | The Financial Instruments Reporting and Convergence Alliance | Feb. 23, 2012 | | 626 | Nicholas P. Constantakis CPA | | Feb. 20, 2012 | | 627 | Dr. Walter Doralt, Referent/Senior Research Fellow | Max Planck Institute for Comparative and International Private Law | March 12, 2012 | | 628 | Ted Leech, Chair | 1st Security Bank of Washington | March 12, 2012 | | 629 | Kirk Sorensen | | March 13, 2012 | | 630 | David S. Ruder, Professor of Law Emeritus | Northwestern University School of Law | March 15, 2012 | | 631 | Carson L. Eddy, CPA, CFE, Partner | Carr, Riggs & Ingram, LLC | March 20, 2012 | | 632 | Michael J. Meyer, Associate Teaching Professor | University of Notre Dame | March 19, 2012 | | 633 | Bill Coyne | | March 21, 2012 | | 634 | Kathleen Harris; Scott Whisenant, Ph.D., Associate Professor and Bauer Faculty Fellow | The University of Houston | March 21, 2012 | | 635 | Leslie A. Murphy, Director and Audit Committee Chair | Kelly Services, Inc. | March 9, 2012 | | 636 | Ken Biddick, CPA CFF CFE | KB Consulting Group | March 24, 2012 | | 637 | Kurt Erikson, CPA, EA | | March 31, 2012 | | 638 | Roger Dunbar, Incoming Board Chairman, Audit Committee Chair | SVB Financial Group | April 3, 2012 | | 639 | Tom Crouch, CPA, CIA, CISA, & Attorney | | April 13, 2012 | | 640 | R Sam Christensen, Chairman, Audit Committee | Headwaters Incorporated | April 9, 2012 | | 641 | Ronald L. Tillett, Chairman, Audit Committee of the Board of Directors | Union First Market Bankshares | April 10, 2012 | | 642 | Mark Cheffers, CPA, MBA, ABV, Founder and CEO, The Ives Group and Audit Analytics; Michael Pakaluk, AB (Harvard), M Litt (Edinburgh), PhD (Harvard), Professor and Chairman of Philosophy, Ave Maria University | The Ives Group and Audit Analytics; Ave Maria University | April 12, 2012 | | 643 | Robert J. Zatta, Senior Vice President and Chief Financial Officer | Rockwood Holdings, Inc. | April 12, 2012 | | 644 | William W. Douglas III, Executive Vice President and Chief Financial Officer; Suzanne D. Patterson, Vice President, Controller, and Chief Accounting Officer | Coca-Cola Enterprises, Inc. | April 13, 2012 | | 645 | Anthony W. Luchtefeld | | April 17, 2012 | | 646 | Gilbert F. Viets | | April 18, 2012 | | 647 | Natasha Landell-Mills, CFA, Senior Analyst, Responsible Investment Team | Universities' Superannuation Scheme | April 18, 2012 | | 648 | Drew. J. Breakspear | | April 18, 2012 | | 649 | Michael C. Crews, Executive Vice President and Chief Financial Officer; William C. Rusnack, Chair, Audit Committee; Robert B. Karn III, Audit Committee; Sandra A. Van Trease, Audit Committee; Alan H. Washkowitz, Audit Committee | Peabody Energy | April 18, 2012 | | 650 | | American Council of Life Insurers; American Insurance Association; Building Owners and Managers Association (BOMA) International; Competitive Enterprise Institute; Council of Federal Home Loan Banks; CRE Finance Council; Dover Corporation; et. al | April 19, 2012 | | 651 | Doug Norby, Chairman of Audit Committee | Alexion Pharmaceuticals, Inc. | April 17, 2012 | | 652 | Joe Echevarria, CEO | Deloitte LLP | April 20, 2012 | | 653 | Chris Webster, Chief Financial Officer | Pengrowth Energy Corporation | April 3, 2012 | | 654 | Richard Riederer, Chairman, Board of Directors Audit Committee | Cliffs Natural Resources Inc. | April 19, 2012 | | 655 | | BeachFleischman PC | April 20, 2012 | | 656 | Blythe McGarvie, Chair, Audit Committee; Charles Phillips, Jr., Audit Committee; Frederic Salerno, Audit Committee | Viacom Inc. | April 20, 2012 | | 657 | Darren Gonzales, Corporate Controller and Executive Director, Accounting | Isis Pharmaceuticals Inc. | April 23, 2012 | | 658 | Gil S. Bae, Professor of Accounting, Korea University Business School; Sanjay Kallapur, Professor of Accounting, Indian School of Business | Korea University; Indian School of Business | April 22, 2012 | | 659 | William J. Anderson, Chairman of the Audit and Finance Committee; Laurence G. Sellyn, Executive Vice-President, Chief Financial and Administrative Officer | Gildan Activewear, Inc. | Dec. 14, 2011 | | 660 | Stephen Dyer, Executive Vice President and Chief Financial Officer; Fredrick R. Thun, Vice President and Corporate Controller | Agrium Inc. | May 4, 2012 | | 661 | Jeffrey W. Rubin, Chair, Federal Regulation of Securities Committee; Michael Scanlon, Chair, Law and Accounting Committee | American Bar Association | June 25, 2012 | | 662 | Arthur L. Ruffing, Jr. | | June 28, 2012 | | 663 | Jan Moraru | | June 27, 2012 | | 664 | Roman Sheer | | June 27, 2012 | | 665 | Jim Grace | | June 28, 2012 | | 666 | William H. Gorman, Jr., CPA, CGFM, CGMA, President | Gorman & Associates, P.C. | June 27, 2012 | | 667 | Sheila Green, Director, Economic Development, Black Economic Council | Black Economic Council; National Asian American Coalition; Latino Business Chamber of Greater Los Angeles | June 28, 2012 | | 668 | Patricia Montgomery, CPA | | July 16, 2012 | | 669 | Alexander M. Cutler, Chairman and Chief Executive Officer, Eaton Corporation; Chair, Corporate Governance Committee, Business Roundtable | Business Roundtable | July 17, 2012 | | 670 | Faith Bautista, President and CEO, NAAC; Mia Martinez, Chief Deputy, NAAC; Len Canty, Chairman, BEC; Yolanda Lewis, Chief Deputy, BEC; Jorge Corralejo, Chairman, LBCGLA; Robert Gnaizda, General Counsel | National Asian American Coalition; Black Economic Council; Latino Business Chamber of Greater Los Angeles | July 19, 2012 | | 671 | Jim Johnston | | July 25, 2012 | | 672 | Tom Crouch | | July 25, 2012 | | 673 | Edward J. Solce, Jr. | | July 28, 2012 | | 674 | Manuel Isaza, Senior Associate | Hermes Equity Ownership Services | July 27, 2012 | | 675 | Hardwick Simmons, Chairman, Audit Committee; Shelley Broader, Audit Committee; William Habermeyer, Audit Committee | Raymond James Financial | July 26, 2012 | | 676 | S. Scott Seamands, CPA, President | California Society of CPAs - San Franciso Chapter | Aug. 22, 2012 | | 677 | Kenneth Rivera Robles, CPA, Esq. President | Puerto Rico Society of CPAs | Sept. 18, 2012 | | 678 | Frank Gorrell, MSA, CPA, CGMA | | Oct. 22, 2012 | | 679 | Marion G. Wrobel, Vice-President, Policy and Operations | Canadian Bankers Association | Oct. 22, 2012 | | 680 | Julie Dickson, Superintendent | Office of the Superintendent of Financial Institutions (OFSI) | Nov. 19, 2012 | | 681 | Professor Joseph A. Maffia, CPA | Hunter College Graduate Program, Economics Department | Nov. 19, 2012 | | 682 | Jon Long, CISA, QSA, Senior Auditor | CompliancePoint | Nov. 19, 2012 | | 683 | Javier Palomarez, President & CEO | United States Hispanic Chamber of Commerce (USHCC) | Nov. 19, 2012 | | 684 | Miles B. Gietzmann | Cass Business School | March 14, 2013 |
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