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Comment Letters for Docket 037 
 Comment Period Closed 


 Comment Letters

1Chris Kolenda JD CPAAug. 16, 2011
2Anne CorteseAug. 16, 2011
3Richard L. Kaplan, Peer and Sarah Pedersen Professor of LawUniversity of Illinois College of LawAug. 16, 2011
4Michael J. Daillak, CPAAdvanced Bookkeeping & Tax Preparation, Inc.Aug. 18, 2011
5Joe Slattery, Executive Vice President & CFO (Comment Withdrawn)Trans1Aug. 19, 2011
6Desmonde PrintzAug. 19, 2011
7Mark Latham, FounderVoterMedia.orgAug. 21, 2011
8James McRitchie, PublisherCorporate GovernanceAug. 22, 2011
9Richard L. Hawley, Executive Vice President and Chief Financial OfficerNicor Inc.Aug. 23, 2011
10Dennis Fitzgerald, CPAAug. 29, 2011
11Ellie Gonzalez (Comment Withdrawn)Aug. 30, 2011
12Geoffrey L. Stringer, ChairmanKimball International, Inc. Audit CommitteAug. 26, 2011
13Howard WoloskyAug. 19, 2011
14David RolandSept. 2, 2011
15Kurt Pany, Professor of AccountancyArizona State UniversityAug. 25, 2011
16Mark De RoccoAug. 25, 2011
17Frank Cesario, CPASept. 7, 2011
18AshleySept. 11, 2011
19Mark BresnerSept. 7, 2011
20Chris BarnardSept. 20, 2011
21George A. W. BundschuhSept. 7, 2011
22Kent G. Townsend, Executive Vice President, CFO and TreasurerCapitol Federal Financial, Inc.Sept. 21, 2011
23James F. AndersonSept. 20, 2011
24Robert K. Gudbranson, Senior Vice President and Chief Financial OfficerInvacareSept. 8, 2011
25Chris Kenny, Vice President & ControllerUnited Continental Holdings, Inc.Sept. 19, 2011
26Martyn Webster, CPA, ACA, MBA, VP Finance, CFOXenoPort, Inc; Liveclicker, IncSept. 30, 2011
27David A. Daberko, Chairman of the Audit CommitteeChesapeake Midstream Partners, L.P. (CHKM); Marathon Petroleum Corporation (MPC)Oct. 27, 2011
28Todd Glassey - CISM CIFICTO Certichron IncOct. 6, 2011
29Dennis R. Beresford, Ernst & Young Executive Professor of AccountingThe University of Georgia, J. M. Tull School of AccountingOct. 11, 2011
30Ralph S. SaulOct. 5, 2011
31William C. Denninger, Senior Vice President and Chief Financial Officer; George E. Minnich, Chairman, Audit Committee of the Board of DirectorsKaman CorporationOct. 13, 2011
32Susan K. Tonner, Assistant Vice President, Acquisition PolicyAerospace Industries Association (AIA)Oct. 19, 2011
33Tom QuaadmanU.S. Chamber of Commerce, Center for Capital Markets CompetitivenessOct. 20, 2011
34Gary D. EppenOct. 23, 2011
35James L. Fuehrmeyer, Jr. MBA, CPA, Associate Teaching ProfessorUniversity of Notre DameOct. 25, 2011
36Michael A. Mackenzie, MBA (Harvard); FCA Former Superintendent of Financial Institutions, CanadaOct. 27, 2011
37Patrick Boisvert, Chief Financial OfficerFlagstone Reinsurance Holdings, S.A.Oct. 22, 2011
38Michael Nelson, Senior Vice President, Chief Financial OfficerAcadia Realty TrustOct. 24, 2011
39Dr. José A. González-Taboada, JD, CPA, CMA, CIA, CFM, Professor of Accounting and ChairmanUniversity of Puerto RicoOct. 24, 2011
40K. Sue Redman, Chairman of the Audit CommitteeApollo Group, Inc.Oct. 24, 2011
41Karim 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 DallasOct. 31, 2011
42Richard F. Wallman, Audit Committee ChairmanConvergys CorporationOct. 25, 2011
43Tom Ballard, Vice President SOX 404 Reporting & ComplianceNational Oilwell VarcoOct. 31, 2011
44Mark A. Haley, Vice President and Chief Accounting OfficerColdwater CreekNov. 3, 2011
45Kurt M. Landgraf, President and CEOEducational Testing Service (ETS)Nov. 1, 2011
46Micah BloomfieldNov. 6, 2011
47Eileen A. Mercier, Chair, Audit and Risk Management Committee; R. David Anderson, Executive Vice-President and Chief Financial OfficerCGI Group Inc.Nov. 9, 2011
48Jon C. Madonna, Chairman, Audit Committee of Board of DirectorsTidewater Inc.Nov. 9, 2011
49Doug Ball, C.A., Chief Financial OfficerOncolytics Biotech Inc.Nov. 10, 2011
50Jon C. Madonna, Chairman of Audit Committee; Jaime Chico Pardo; James P. Kelly; Laura D'Andrea Tyson, Ph. D.AT&T Inc.Nov. 4, 2011
51Patricia G Satterfield, President & CEOVirginia Association of Community Banks (VACB)Nov. 15, 2011
52Joseph P. Lacher, Chairman, Audit Committee; Sandra W. Callahan, Senior Vice President-Finance and Accounting and Chief Financial OfficerTECO Energy, Inc.Nov. 16, 2011
53Scott W. Holmes, Executive Vice President and Chief Financial OfficerHealthcare Realty Trust IncorporatedNov. 16, 2011
54Judith Richards Hope, Audit Committee ChairUnion Pacific CorporationNov. 16, 2011
55Rodney R. Filcek, Senior Vice President and Chief Accounting OfficerDana Holding CorporationNov. 7, 2011
56Archie W. Dunham, Chairman of the Finance and Audit CommitteeLouisiana-Pacific CorporationNov. 14, 2011
57Betty C. Alewine, Chair of the Audit Committee; John T. Fleurant, Sr. Vice President, Finance and ControllerNew York Life Insurance CompanyNov. 16, 2011
58Victor L. Young, Chair, Board Audit CommitteeImperial Oil LimitedNov. 15, 2011
59H. Fenwick Huss, Dean of J. Mack Robinson College, Georgia State University, Board of Directors, ADTRAN, Inc.Adtran, Inc.Nov. 14, 2011
60Jean La Couture, Director and Chairman of the Audit CommitteesQuebecor Media Inc. (QMI); Videotron Ltd. (VL)Nov. 14, 2011
61Nancy K. Quinn, Audit Committee ChairmanAtmos Energy CorporationNov. 16, 2011
62Louise O'Connell, EVP & General AuditorCitizens BankNov. 14, 2011
63Ernst & Young LLPNov. 18, 2011
64Mark S. Wehrle, CPANov. 18, 2011
65Ann E. Berman, Audit Committee Chair; Dorothy E. Puhy; Winhrop H. Smith Jr.Eaton Vance CorpNov. 15, 2011
66Trey StoneNov. 17, 2011
67John RowanNov. 17, 2011
68Jeremy PattilloNov. 21, 2011
69Kristen Van UithovenNov. 20, 2011
70Amy KennedyNov. 21, 2011
71Howard L. Schrott, Chairman Audit CommitteeFrontier Communications CorporationNov. 22, 2011
72Jesper Brandgaard, Executive Vice President, Chief Financial OfficerNovo NordiskNov. 15, 2011
73Paul L. Brunswick, Chairman, Audit CommitteeThe Pantry, Inc.Nov. 16, 2011
74Burton M. Joyce, Audit Committee - Chair; C. H. Allison, Jr, Vice President and ControllerNorfolk Southern CorporationNov. 22, 2011
75Phillip B. Dennison, PrincipalPacker ThomasNov. 11, 2011
76Richard H. Dozer, Chairman of Audit CommitteeSwift Transportation CompanyNov. 23, 2011
77Nancy K. Quinn, Board Member, Audit Committee ChairEndeavour International CorporationNov. 7, 2011
78Barry G. Campbell, Chairman, Audit CommitteeManTech International CorporationNov. 22, 2011
79Chris Breakiron, Chief Accounting OfficerLender Processing ServicesNov. 23, 2011
80Matthew C. Flanigan, Chief Financial OfficerLeggettt & Platt, IncorporatedNov. 28, 2011
81Edward R. Byrd, Senior Vice President and Chief Accounting OfficerPacific Life Insurance CompanyNov. 28, 2011
82Stephen B. Solcher, Senior Vice President & Chief Financial Officer; T. Cory Bleuer, Vice President, Controller & Chief Accounting OfficerBMC Software, Inc.Nov. 28, 2011
83Catherine A. Young, Sr. Director, Internal AuditWebsense, Inc.Nov. 28, 2011
84David A. Wollard, Chairman of the Audit CommitteeDominion Resources, Inc.Nov. 21, 2011
85Bruce D. Sullivan, CPA, Chairman of the Audit Committee; Errol L. Biggs, Ph.D.; Batey M. Gresham, Jr.Healthcare Realty Trust IncorporatedNov. 29, 2011
86William 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 DirectorsCaterpillar Inc.Nov. 30, 2011
87Richard I. Reynolds, Executive Vice President and Chief Financial OfficerLibbey Inc.Nov. 21, 2011
88James W. Stuckert, Chairman of the Audit CommitteeRoyal Gold, Inc.Nov. 23, 2011
89Duncan Harrison IIINov. 9, 2011
90Kenton J. SicchitanoNov. 22, 2011
91Lorin Jeffry RandallNov. 25, 2011
92Robert C. PozenNov. 30, 2011
93Glenn C. Christenson, Chairman, Audit CommitteeNV Energy, Inc.Dec. 1, 2011
94Thurman K. Case, Chief Financial OfficerCirrus Logic Inc.Dec. 1, 2011
95Marianna Parrs, Audit Committee ChairCIT Group, Inc.; Signet Jewelers LimitedNov. 29, 2011
96CANON INC.; FUJIFILM Holdings Corporation; Hitachi, Ltd.; KONAMI CORPORATION; KUBOTA CORPORATION; KYOCERA Corporation; MAKITA CORPORATION; Mitsubishi Corporation; Mitsubishi Electric Corporation; Mizuho Financial Group, Inc.; et. alNov. 30, 2011
97David G. Maffucci, Chairman, Audit Committee; Anne H. Lloyd, Executive Vice President and Chief Financial OfficerMartin Marietta Materials, Inc.Nov. 30, 2011
98Ed Thompson, Chairman of the Audit CommitteeShoreTel, Inc.Nov. 29, 2011
99Howard B. Levy, Sr. Principal and Director, Technical ServicesPiercy Bowler Taylor & Kern, Certified Public AccountantsDec. 1, 2011
100Douglas D. Shurma, Senior Vice President and Corporate ControllerTelephone and Data Systems, Inc.Dec. 1, 2011
101David Stevens, President and Chief Executive OfficerMortgage Bankers AssociationDec. 1, 2011
102Gregory A. Zovko, Vice President & ControllerUnited States Steel CorporationDec. 2, 2011
103John A. Edwardson, Audit Committee Chairman; John L. Merino, Corporate Vice President and Principal Accounting Officer; Herbert C. Nappier, Staff Vice President and Corporate ControllerFedEx CorporationDec. 1, 2011
104James C. Stalder, Chairman, Audit Committee; Leroy M. Ball, Vice President, Chief Financial OfficerKoppers Holdings Inc.Dec. 1, 2011
105G. Lawrence BuhlDec. 2, 2011
106Mary Ellen Oliverio, CPADec. 3, 2011
107Howard WoloskyDec. 5, 2011
108Michèle Cartier - Le Guérinel, Délégué générale; Michel De Wolf, PresidentFIDEFDec. 1, 2011
109J. Allen Berryman, Executive Vice President, Chief Financial OfficerStewart Information Services CorporationDec. 5, 2011
110Jim Moye, CPA, Deputy Chief ComptrollerDec. 5, 2011
111Earl E. Fry, Chief Financial Officer, Chief Administration Officer and EVP, Global Customer Support; Brooke Seawell, Chairman, Audit Committee of the Board of DirectorsInformatica CorporationNov. 16, 2011
112Jerry L. Peters, Chief Financial OfficerGreen Plains Renewable Energy, Inc.Dec. 2, 2011
113Jason StarnDec. 6, 2011
114Ronald I. Simon, Chairman, Audit Committee of the Board of Directors; Myron M. Picoult, Member, Audit Committee of the Board of DirectorsAmerican Independence Corp.Nov. 28, 2011
115James J. Malerba, Executive Vice President, Corporate ControllerState Street CorporationDec. 6, 2011
116Jason Wadzinski, Chief Executive Officer, Chairman of the Board of Directors; James E. Lesch, Chief Financial Officer, Member of the Board of DirectorsAdvant-E CorporationDec. 5, 2011
117Julie H. Edwards, Audit Committee ChairONEOK, Inc.Dec. 6, 2011
118Iain J Mackay, Group Finance DirectorHSBC Holdings plcDec. 6, 2011
119Gary N. Peterson, Audit Committee ChairONEOK Partners, L.P.Dec. 6, 2011
120Karen M. Spaun, Senior Vice President and Chief Financial OfficerMeadowbrook Insurance GroupDec. 5, 2011
121Richard J. Schlueter, Vice President, Controller and Chief Accounting OfficerEmerson ElectricDec. 6, 2011
122Jennifer S. BannerBB&T CorporationNov. 30, 2011
123Michael D. DiCandilo, Executive Vice President and Chief Financial OfficerAmerisourceBergen CorporationDec. 5, 2011
124Daniel C. Regis, General PartnerRegis InvestmentsDec. 2, 2011
125Thomas E. Henning, Audit Committee ChairNelnet, Inc.Dec. 1, 2011
126M. J. Boskin, Chair, Board Audit CommitteeExxon Mobile CorporationNov. 30, 2011
127H. Eugene Lockhart, Chair, Audit and Compliance CommitteeRadioShack CorporationDec. 14, 2011
128Thomas 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
129William L. Bax, Chairman, Audit Committee of the Board of DirectorsArthur J. Gallagher & CoNov. 30, 2011
130James E. Daley, Chairman of the Audit CommitteeAdobe Systems IncorporatedDec. 1, 2011
131Jeffrey S. Gorman, President and Chief Executive Officer, Principal Executive Officer; Wayne L. Knabel, Chief Financial Officer, Principal financial Officer; Thomas E. Hoaglin, Chairman, Audit CommitteeGorman-Rupp CompanyNov. 30, 2011
132John H. Foss, Chair, Audit CommitteeLa-Z-Boy IncorporatedNov. 23, 2011
133Michael T. Monahan, Chairman of the Audit Committee of the Board of DirectorsCMS Energy Corporation; Consumers Energy CompanyNov. 30, 2011
134David C. MerrittDec. 2, 2011
135Christopher J. Swift, Executive Vice President and Chief Financial OfficerThe Hartford Financial Services Group Inc.Dec. 5, 2011
136Matthew J. Foehr, Vice President and ComptrollerChevron CorporationDec. 7, 2011
137Christopher J. SteffenDec. 8, 2011
138Scott Robinson, VP, Corporate Controller and Chief Accounting OfficerImation CorpDec. 5, 2011
139R. Jerry Giles, SVP/CFOCommunity Financial CorporationDec. 7, 2011
140Jearld L. Leonhardt, Executive Vice President and Chief Financial OfficerCommScopeDec. 7, 2011
141Michelle A. Crook, SVP & CFOBotetourt Bankshares, Inc.Dec. 7, 2011
142Leon J. LevelDec. 7, 2011
143Richard L. Thurston, Senior Vice President & General CounselTaiwan Semiconductor Manufacturing Company, Ltd.Dec. 7, 2011
144John P. O'Brien, Audit Committee ChairmanCentury Aluminum CompanyDec. 6, 2011
145Gary D. Forsee, Chairman of the Audit CommitteeGreat Plains Energy IncorporatedDec. 7, 2011
146Linda M. Warren, Vice President & ControllerAltria Group, Inc.Dec. 8, 2011
147Brad Boyd, Vice President, FinanceMethanex CorporationDec. 8, 2011
148Bob Shanks, Vice President and ControllerFord Motor CompanyDec. 8, 2011
149William R. Graber, Chair, Audit Committee; Phyllis E. Cochran, Audit Committee; Nancy E. Cooper, Audit Committee; Williams T. Monahan, Audit CommitteeThe Mosaic CompanyDec. 8, 2011
150Hank Adler, Assistant Professor of AccountingChapman University, Argyros School of Business and EconomicsDec. 2, 2011
151Albert M. Teplin, Chairman, Audit Committee of Viad CorpViad CorpDec. 7, 2011
152Vicki Gorbett, Senior Vice President and ControllerUnum GroupDec. 8, 2011
153Stephen V. Gold, President and Chief Executive Officer; Richard H. Fearon, Chair, CFO Council, Vice Chairman and Chief Financial and Planning Officer, Eaton CorporationMAPIDec. 8, 2011
154Mary A. Winston, Chairman, Audit Committee; Bernard G. Rethore, Audit Committee; Michael B. Stubbs, Audit Committee; Stephen M. Todd, Audit Committee; Stephen K. Wagner, Audit CommitteeDover CorporationDec. 8, 2011
155Peter W. Keegan, Senior Vice President and Chief Financial OfficerLoews CorporationDec. 8, 2011
156J. Michael CookDec. 8, 2011
157Victoria D. Harker, Executive Vice President and Chief Financial OfficerThe AES CorporationDec. 7, 2011
158August A. Busch II, Chairman, Audit CommitteeEmerson Electric Co.Dec. 7, 2011
159Russell D. Ball, Executive Vice President and Chief Financial Officer; Noreen Doyle, Chairman, Audit Committee of the Board of DirectorsNewmont Mining CorporationDec. 1, 2011
160John Mulligan, Audit Committee ChairmanDaktronics, Inc.Dec. 1, 2011
161Adrian T. Dillon, Chairman of the Audit and Finance Committee; Sharon L. McCollam, Executive Vice President, Chief Operating and Chief Financial OfficerWilliams-Sonoma, Inc.Dec. 6, 2011
162McKay Belk, Audit Committee ChairmanCoca-Cola Bottling Co. ConsolidatedDec. 7, 2011
163Joe Echevarria, CEODeloitte & Touche LLPDec. 8, 2011
164Robert H. Brust, Audit Committee ChairmanCovidien plcDec. 9, 2011
165Thomas W. Reedy, Senior Vice President and Chief Financial OfficerCarMax, Inc.Dec. 8, 2011
166Stephen Haddrill, Chief ExecutiveFinancial Reporting CouncilDec. 8, 2011
167Eric P. Graap, Executive Vice President and CFOFauquier Bankshares, Inc.Dec. 9, 2011
168Philip Johnson, PresidentFederation of European AccountantsDec. 9, 2011
169Thomas G. Conforti, Executive Vice President and Chief Financial Officer; Michael H. Wargotz, Chairman, Audit Committee of the Board of DirectorsWyndham Worldwide CorporationDec. 8, 2011
170David W. Whitehurst, Chairman, Audit CommitteeTriad Guaranty, Inc.Dec. 9, 2011
171Michael J. Rockenbach, Executive Vice President, Chief Financial Officer, Secretary & Treasurer; Michael P. Downey, Chairman, Audit Committee of the Board of DirectorsEmulex CorporationDec. 8, 2011
172Cecil H. Moore, Jr., CPADec. 9, 2011
173Arthur F. Bell, Jr. & Associates, L.L.C.Dec. 8, 2011
174Stéphane Biehler, Chief Accounting Officer & Corporate ControllerNYSE EuronextDec. 9, 2011
175Michael L. Gullette, Vice President - Accounting and Financial ManagementAmerican Bankers AssociationDec. 9, 2011
176C. Donald Whitmire, Jr., Vice President and ControllerFreeport-McMoran Copper & GoldDec. 9, 2011
177Dr. Peter Baumgartner, Chair Executive Committee; Denise Laufer, Policy ManagerSwissHoldingsDec. 9, 2011
178Michael Monahan, Director, Accounting PolicyAmerican Council of Life Insurers (ACLI)Dec. 8, 2011
179James E. Copeland, Jr., Chairman of the Audit and Finance CommitteeConocoPhillipsDec. 9, 2011
180William W. Traynham, CPA, Chief Financial OfficerAmerican National Bankshares Inc.Dec. 9, 2011
181Michael B. Edwards, Assistant Vice PresidentBaldwin & Lyons, Inc.Nov. 30, 2011
182John E. Banu, Vice President and ControllerMeadWestvaco CorporationDec. 8, 2011
183George Yungmann, Senior Vice President, Financial Standards; Christopher Drula, Senior Director, Financial StandardsNational Association of Real Estate Investment Trusts (NAREIT)Dec. 9, 2011
184Wesley Twiss, Chairman of the Audit Committee; Ryan Kubik, Chief Financial OfficerCanadian Oil Sands LimitedNov. 30, 2011
185Ray 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 AuditESCO CorporationDec. 5, 2011
186Robert Ripp, Chairman, Audit CommitteeAce LimitedDec. 1, 2011
187Philip V. Bancroft, Chief Financial OfficerAce LimitedNov. 16, 2011
188Andrew H. Beck, Senior Vice President and Chief Financial Officer; George E. Minnich, Audit Committee ChairmanAGCO CorporationDec. 9, 2011
189Charles Rossotti, Independent Board DirectorDec. 14, 2011
190Howard Sibelman, Chair, Accounting Principles and Auditing Standards CommitteeCalifornia Society of Certified Public Accountants (CalCPA)Dec. 9, 2011
191Randy L. Phelps, AVP Retail Banking & HRPeoples Community BankDec. 9, 2011
192Jeffrey M. Szyperski, Chairman, President & CEOChesapeake BankDec. 9, 2011
193Joseph Pennington, Chief Financial OfficerBank of VirginiaDec. 9, 2011
194Michael A. Ewing, President and CEOOak View National BankDec. 8, 2011
195Stuart G. Laws, Senior Vice President and Chief Accounting OfficerCardinal Health, Inc.Dec. 9, 2011
196Realty Income CorporationDec. 6, 2011
197McGladrey & Pullen, LLPDec. 9, 2011
198Donald F. Robertson, Jr., Vice President, Chief Accounting Officer; Catherine P. Lego, Chairman, Audit Committee of the Board of DirectorsSanDisk CorporationDec. 9, 2011
199Francesca Ruiz de Luzuriaga, Audit Committee ChairmanOfficeMax IncorporatedDec. 9, 2011
200Patrick T. Mulva, Vice President and ControllerExxon Mobile CorporationDec. 9, 2011
201Paul E. Weaver, Audit Committee Chair; Andrew M. Stern, Audit Committee Member; Jeffrey Harris, Audit Committee MemberAMN HealthcareDec. 6, 2011
202William C. JenningsDec. 9, 2011
203Peter S. Burgess, CPADec. 10, 2011
204Blane BrownDec. 10, 2011
205Samantha CalubDec. 1, 2011
206Dan SandstromDec. 10, 2011
207UnsignedDec. 12, 2011
208Gabriel GordonDec. 10, 2011
209Helen Valentine; Quantae HegwoodDec. 10, 2011
210Bradley ModenbachDec. 12, 2011
211Howard WoloskyDec. 11, 2011
212Joyce BarasaDec. 11, 2011
213Zhongqun Lei; Xiaochang YangDec. 10, 2011
214Whitney LeJeune; Angela Miller; Ty BourgeoisDec. 11, 2011
215Ann Saucier; Chris UlfersDec. 11, 2011
216Joy Hidalgo; Ashley ParkerDec. 11, 2011
217Jared HarnessDec. 11, 2011
218Paul Nyaaba; Cora JonesDec. 11, 2011
219Adam NowickiDec. 11, 2011
220Shozo Yamazaki, Chairman and PresidentThe Japanese Institute of Certified Public Accountants (JICPA)Dec. 12, 2011
221Constance L. Hassell, Vice President & Compliance OfficerPeoples Community BankDec. 12, 2011
222Robert K. Bailey, III, President and CEOPeoples Community BankDec. 9, 2011
223G. Lawrence BuhlDec. 12, 2011
224D. Paul Dascoli, Senior Vice President, Chief Financial Officer and TreasurerExpress, Inc.Dec. 6, 2011
225H. A. Wagner, Chairman, Audit Committee of the Board of DirectorsCree, Inc.Dec. 6, 2011
226James D. Frias, Chief Financial Officer, Treasurer and Executive Vice PresidentNucor CorporationDec. 12, 2011
227Rajan 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, IncDec. 12, 2011
228David Woodward, VP Finance and OperationsBritish Columbia Investment Management CorporationDec. 12, 2011
229Glenn P. Barba, Vice President, Controller, Chief Accounting OfficerCMS Energy CorporationDec. 12, 2011
230Gregory M. Swalwell, Vice President & ControllerValhi, Inc.Dec. 12, 2011
231Vance K. Opperman, Audit Committee Chairman; Robert D. Daleo, Executive Vice President & Chief Financial OfficerThomson ReutersDec. 12, 2011
232Jon A. Olson, Senior Vice President, Finance and Chief Financial OfficerXilinx, Inc.Dec. 12, 2011
233Loretta V. Cangialosi, Senior Vice President and ControllerPfizer Inc.Dec. 12, 2011
234Herbert 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 DirectorsCrownMedia Holdings, Inc.Dec. 8, 2011
235Casey Chroust, Executive Vice President, Retail OperationsRetail Industry Leaders Association (RILA)Dec. 12, 2011
236Battelle & Battelle LLPDec. 12, 2011
237Paul Chellgren, Audit Committee ChairmanPNC Financial Services Group, Inc.Dec. 14, 2011
238John Morrow, Chief Accounting OfficerBOK Financial Corporation (BOKF)Dec. 9, 2011
239Stephen P. Adik, Chairman, Audit CommitteeNorthWestern CorporationDec. 12, 2011
240Michael Boxer, Audit Committee ChairmanSkilled Healthcare GroupDec. 9, 2011
241Qimmiq RosaDec. 12, 2011
242Bruce J. NordstromNordstrom AssociatesDec. 12, 2011
243June P. Howard, Senior Vice President and Chief Accounting OfficerAflacDec. 12, 2011
244Stender E. Sweeney, Chairman, Audit CommitteeAvis Budget Group, Inc.Dec. 9, 2011
245H. Lynn Page, Chairman of the Audit CommitteeTotal System Services, Inc. (TSYS)Dec. 13, 2011
246John P. Stott, Vice-President & ControllerArcher-Daniels-Midland CompanyDec. 12, 2011
247Burim KarpuziDec. 12, 2011
248Barry J. Niziolek, Vice President and ControllerE. I. du Pont de Nemours and CompanyDec. 12, 2011
249John S. Stroup, President and Chief Executive OfficerBelden Inc.Dec. 7, 2011
250Elizabeth Mora, Chief Financial Officer; Richard White, Chair, Audit CommitteeCharles Stark Draper Laboratories, Inc.Dec. 6, 2011
251John R. Roberts, Chairman of the Audit CommitteeCentene Corporation; Energizer Holdings Inc.; Regions Financial CorporationNov. 30, 2011
252Kevin G. Wills, Executive Vice President and Chief Financial Officer; C. Warren Neel, Chair of the Audit CommitteeSaks IncorporatedDec. 6, 2011
253Mark 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 DirectorsTRX, Inc.Nov. 30, 2011
254Herbert K. Parker, Executive Vice President and Chief Financial OfficerHarman International Industries, IncorporatedDec. 13, 2011
255Richard J. Dobkin, Director, Chairman, Audit Committee; Lawrence E. Hyatt, Senior Vice President & Chief Financial OfficerCracker Barrel Old Country Store, Inc.Dec. 12, 2011
256Michael Anderson, Sr., President & CEO; David Nichols, Audit Committee ChairmanThe Andersons Inc.Dec. 12, 2011
257Claude A. Seaman, Chief Accounting OfficerContinental Resources, Inc.Dec. 8, 2011
258Marc S. Rosenberg; Susan Webster; Rachel G. SkaistisCravath, Swaine & Moore LLPDec. 12, 2011
259Ronald D. Sugar, Audit and Financial Committee, ChairApple Inc.Dec. 12, 2011
260Richard P. Fox, Chairman of the Audit CommitteeFlow International CorporationDec. 7, 2011
261David Wagner, Senior Vice President, Financial and Tax AffairsThe Clearing House Association, L.L.C.Dec. 13, 2011
262Eileen A. Mercier, Chair of the Audit Committee; Vincent Lok, Executive Vice President and Chief Financial OfficerTeekay CorporationNov. 28, 2011
263John C. Heinmiller, Executive Vice President and Chief Financial OfficerSt. Jude Medical, Inc.Dec. 12, 2011
264Michael A. Rocca, Audit Committee ChairmanSt. Jude Medical, Inc.Dec. 12, 2011
265Yancey Spruill, Executive Vice President and Chief Financial OfficerDigital GlobeDec. 12, 2011
266Christian Henry, Senior Vice President, General Manager Life Sciences & Chief Financial Officer; A. Blaine Bowman, Chair, Audit Committee of the Board of DirectorsIllumina, Inc.Dec. 12, 2011
267Brendan R. O'Neill, Chairman of the Audit CommitteeTyco International Ltd.Dec. 7, 2011
268Scott S. Cowen, Audit Committee Chairman; John B. Ellis, VP, Corporate Controller and Chief Accounting OfficerNewell Rubbermaid Inc.Dec. 12, 2011
269Richard J. Noechel, Vice President and ControllerThe Goodyear Tire & Rubber CompanyDec. 12, 2011
270James Campbell, Vice President, Corporate ControllerIntel CorporationDec. 12, 2011
271Jose Simon, Vice President and Controller, Piedmont Natural Gas, Chairman of the Accounting Advisory CouncilAmerican Gas Association (AGA)Dec. 12, 2011
272Michael J. Knesek, Senior Vice President, Controller and Principal Accounting OfficerEnterprise ProductsDec. 9, 2011
273David A.B. Brown, Chairman of the Audit Committee of the Board of Directors; Mark A. Pompa, Executive Vice President and Chief Financial OfficerEMCOR Group, Inc.Dec. 12, 2011
274Theodore A. Dosch, Executive Vice President - Finance and Chief Financial OfficerAnixter International Inc.Dec. 13, 2011
275James Kendrick, Vice President, Accounting & Capital PolicyIndependent Community Bankers of America (ICBA)Dec. 13, 2011
276Frank Mergenthaler, Executive Vice President and Chief Financial OfficerInterpublic Group of Companies (IPG)Dec. 8, 2011
277Steven V. WilkinsonDec. 13, 2011
278Wayne R. Brownlee, Executive Vice President & Chief Financial OfficerPotash Corporation of Saskatchewan Inc.Dec. 12, 2011
279James T. Brady; J. Michael Fitzpatrick; Michael D. Mangan; Patricia LittleMcCormick & Co., Inc.Dec. 14, 2011
280Stuart B. Burgdoerfer, Executive Vice President, Chief Financial Officer; Wendy C. Arlin, Senior Vice President, Corporate ControllerLimited Brands, Inc.Dec. 14, 2011
281Michael S. Poteshman, Executive Vice President & Chief Financial OfficerTupperware Brands CorporationDec. 13, 2011
282Milton J. WaltersDec. 12, 2011
283Bruce Maggin, Audit Committee ChairmanPVH Corp.Dec. 13, 2011
284David A. Leonard, Audit Committee ChairmanFirst Bank & Trust CompanyDec. 13, 2011
285John C. Pope, Audit Committee ChairmanRR Donnelley & Sons CompanyDec. 9, 2011
286Thomas J. Bresnan, Chairman of the Audit CommitteeChesapeake Utilities CorporationDec. 13, 2011
287Jeffrey D. Benjamin, Chairman, Audit CommitteeEXCO Resources, Inc.Dec. 14, 2011
288Scott A. Tozier, Senior Vice President and CFOAlbemarle CorporationDec. 13, 2011
289William E. Keitel, Executive Vice President and Chief Financial OfficerQUALCOMM IncorporatedDec. 13, 2011
290William P. Nicoletti, Chairman of the Audit CommitteeMarkWest Energy Partners, L.P.Dec. 13, 2011
291Michael J. McGuire, Chief Financial OfficerEndurance Specialty Holdings Ltd.Dec. 14, 2011
292Thomas C. Sutton, Audit Committee ChairEdison InternationalDec. 14, 2011
293Stephen E. Frank, Director and Chair, Audit Committee of the Board of Directors; Kenneth N. Heintz, Corporate Vice President, Controller and Chief Accounting OfficerNorthrop Grumman CorporationDec. 14, 2011
294Robert J. Driessnack, Chief Financial Officer; Doug Stubsten, Controller; Robert G. Busch, Chief Audit ExecutiveIntermec, Inc.Dec. 14, 2011
295Richard H. Fearon, Vice Chairman and Chief Financial and Planning OfficerEaton CorporationDec. 13, 2011
296Richard E. Piluso, PresidentNew York State Society of Certified Public Accountants (NYSSCPA)Dec. 13, 2011
297Damon DeSue, CPA, 2011-2012 ChairVirginia Society of CPAs (VSCPA)Dec. 13, 2011
298David A. Rogan, Chairman, Audit Committee of the Board of Directors; J. Robert Fugate, Chief Financial Officer; Henry C. Lyon, Chief Accounting OfficerCBeyondDec. 12, 2011
299John B. Williamson, III, Chairman, President and CEORGC Resources, Inc.Dec. 13, 2011
300Ralph 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 UniversityDec. 13, 2011
301Mark A. Tullis, Senior Vice President & Chief Financial OfficerIntact Financial CorporationDec. 13, 2011
302Dean R. O'Hare, Chairman of the Audit Committee of the Board of DirectorsH. J. Heinz CompanyDec. 13, 2011
303Peter V. Ueberroth, Audit Committee ChairThe Coca-Cola CompanyDec. 13, 2011
304Elyse Douglas, Executive Vice President and Chief Financial OfficerThe Hertz CorporationDec. 13, 2011
305Sean Carleton, Chair, Committee on Corporate ReportingFinancial Executives International Canada (FEI Canada)Dec. 13, 2011
306Kevin V. Wydra, CPA, Chair, Audit and Assurance Services Committee; James J. Gerace, CPA, Vice Chair, Audit and Assurance Services CommitteeIllinois CPA SocietyDec. 13, 2011
307J. Taylor SimontonDec. 13, 2011
308Kathryn Byrne, North American ChairPraxity, AISBLDec. 13, 2011
309Stacy Loretz-Congdon, Chief Financial Officer; Stuart Booth, Audit Committee Chairman; Christopher Miller, Chief Accounting OfficerCore-MarkDec. 13, 2011
310Janet Morrill, Ph.D., C.A., C.G.A., Professor of Accounting, Department of Accounting and FinanceUniversity of ManitobaDec. 13, 2011
311Hatim A. Tyabji, Chairman of Audit Committee; G. Mike Mikan, Audit Committee; Matthew Paull, Audit Committee; Gerard Vittecoq, Audit CommitteeBest Buy Co., Inc.Dec. 13, 2011
312Keith 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 AssociationDec. 13, 2011
313Laurie D. Grabow, Executive Vice President/CFO, Compliance OfficerOld Point National BankDec. 9, 2011
314Raymond V. Dittamore, Audit Committee; Barbara T. Alexander, Audit Committee; Sir Donald G. Cruickshank, Audit Committee; Thomas W. Horton, Audit CommitteeQUALCOMM IncorporatedDec. 13, 2011
315Stanley R. Fallis, Chairman of the Audit CommitteeStanCorp Financial GroupDec. 14, 2011
316Lawrence E. Hyatt, Chairman Audit Committee; Bruce D. Smith, Chief Financial OfficerCiti Trends, Inc.Dec. 12, 2011
317Richard K. Smucker, Lead Director - Board of DirectorsThe Sherwin-Williams CompanyDec. 13, 2011
318Richard F. Chambers, CIA, CGAP, CCSA, CRMA, President and Chief Executive OfficerInstitute of Internal Auditors (IIA)Dec. 14, 2011
319Robert B. Lamm, Chair, Securities Law CommitteeSociety of Corporate Secretaries and Governance ProfessionalsDec. 13, 2011
320Dennis W. Johnson, Chairman of the Audit Committee; Doran N. Schwartz, Vice President and Chief Financial OfficerMDU Resources Group, Inc.Dec. 12, 2011
321Dorothy Coleman, Vice President, Tax, Technology & Domestic Economic PolicyNational Association of Manufacturers (NAM)Dec. 13, 2011
322Stephen D. Quinn, Audit Committee Chairman and DirectorZions BancorporationDec. 14, 2011
323Craig E. Gifford, Executive Vice President and ControllerU.S. Bancorp (USB)Dec. 13, 2011
324Joseph P. O'Leary, Senior Vice President and Chief Financial OfficerIntegrys Energy Group, Inc.Dec. 13, 2011
325Robert M. StantonDec. 13, 2011
326Nicholas R. Sucic, Vice President and Controller; David E. Adante, Executive Vice President, CFO, and SecretaryThe Davey Tree Expert CompanyDec. 13, 2011
327Evan L. Hart, Senior Vice President and Chief Financial Officer; Kevin G. McHugh, Vice President and ControllerMueller Water Products, Inc.Dec. 13, 2011
328Donna L. Abelli, CPA, Chairman, Audit CommitteeIndependent Bank CorpDec. 13, 2011
329Donald T. Nicolaisen, Chairman of the Audit Committee; Howard J. Davies, Audit Committee; James H. Hance, Jr., Audit Committee; O. Griffith Sexton, Audit CommitteeMorgan StanleyDec. 13, 2011
330Everardo 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 OfficerPlains All American Pipeline, L.P.Dec. 13, 2011
331Harvey B. Rein, Senior Vice President and CFO; John Capogrossi, Vice President and ControllerLoral Space & CommunicationsDec. 13, 2011
332Maryann N. Keller, Chair, Audit CommitteeDollar Thrifty Automotive Group, Inc.Dec. 13, 2011
333Jack T. Ciesielski, CPA, CFA, PresidentR.G. Associates, Inc.Dec. 13, 2011
334John 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 CommitteeTarga Resources Corp.; Targa Resources Partners LPDec. 13, 2011
335John 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 ControllerCon-Way Inc.Dec. 13, 2011
336Jack A HenryDec. 13, 2011
337KPMG LLPDec. 13, 2011
338Liliana McDaniel, Chief Accounting OfficerSynovus Financial CorpDec. 13, 2011
339Howard L. Carver, Chair, Audit Committee, Board of DirectorsAssurant, Inc.Dec. 13, 2011
340Robert T. Wulf, Audit Committee Chair; Morgan Gust, Audit Committee Member; David Gale, Audit Committee Member; Karen H. Hogan, Audit Committee MemberFlaherty & Crumrine FundsDec. 12, 2011
341Scott A. Estes, Executive Vice President and Chief Financial OfficerHealth Care REIT, Inc.Dec. 14, 2011
342BKD, LLPDec. 13, 2011
343James C. Shay, Senior Vice President, Finance and Strategic Development and Chief Financial OfficerGreat Plains Energy IncorporatedDec. 13, 2011
344Bruce G. Blakley, CPADec. 13, 2011
345Ron Merriman, Chairman, Audit Committee; Leslie Abi-Karam, Audit Committee; Jerry Burris, Audit Committee; Charles Haggerty, Audit Committee; David Ho, Audit CommitteePentair, Inc.Dec. 13, 2011
346George 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 CommiteeNeuberger Berman FundsDec. 13, 2011
347James E. Copeland, Jr., Chair, Audit committee of the Board of DirectorsTime Warner Cable Inc.Dec. 13, 2011
348Stuart B. Brown, Chief Financial OfficerRed Robin Gourmet Burgers, Inc.Dec. 13, 2011
349Phyllis J. Campbell, Chair of the Audit CommitteeNordstrom, Inc.Dec. 12, 2011
350Richard 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 OfficerIDACORP, Inc.Dec. 13, 2011
351Wolfgang U. Nickl, Senior Vice President and Chief Financial OfficerWestern Digital CorporationDec. 13, 2011
352Jerald W. Richards, Chief Accounting OfficerWeyerhaeuser CompanyDec. 13, 2011
353Ernest E. Maddock, Senior Vice President, Chief Financial Officer; Catherine P. Lego, Chairman, Audit Committee of the Board of DirectorsLam Research CorporationDec. 9, 2011
354Richard G. Tilghman, Audit Committee ChairmanSysco CorporationDec. 13, 2011
355Kenneth M. Reiss, Chairman of the Audit CommitteeThe Wet Seal, Inc.Dec. 12, 2011
356Alex Malley FCPA, Chief Executive OfficerCPA Australia LtdDec. 14, 2011
357Richard D. Levy, Executive Vice President & ControllerWells Fargo & CompanyDec. 14, 2011
358Nicholas G. Moore, Board Member, Audit and Examination Committee ChairWells Fargo & CompanyDec. 14, 2011
359Patricia M. Bedient, Audit Committee ChairAlaska Air GroupDec. 6, 2012
360Barry K. Taniguchi, Audit Committee ChairmanHawaiian Electric Industries, Inc.Dec. 12, 2011
361Anthony W. Thomas, Chief Financial OfficerWindstream CorporationDec. 14, 2011
362Steven M. West, Chair, Audit Committee; Roderick C. McGeary, Audit Committee; Arun Sarin, KBE, Audit CommitteeCisco Systems, Inc.Dec. 14, 2011
363Joan H. Dillard, Chief Financial Officer; Conor Heery, Chief Accounting OfficerAllied World Assurance Company Holdings, AGDec. 13, 2011
364Michel De Wolf, PresidentInstitute van de Bedrijfsrevisoren, Institut des Réviseurs d'Entreprises (IBR-IRE)Dec. 14, 2011
365Claude CAZES, Le PrésidentCompagnie Nationale des Commissaires aux Comptes (CCNC)Dec. 14, 2011
366Martin J. ten Brink, Executive Vice President, ControllerRoyal Dutch Shell plcDec. 14, 2011
367Ian Ball, Chief Executive OfficerInternational Federation of Accountants (IFAC)Dec. 14, 2011
368William C. Pate, Audit Committee Chair of Covanta Holding Corporation, Managing Director of Equity Group Investments, LLCCovanta Energy CorporationDec. 14, 2011
369Harvey L. Wagner, Vice President, Controller and Chief Accounting OfficerFirstEnergy Corp.Dec. 14, 2011
370F. 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 DirectorsThe Home Depot, Inc.Dec. 14, 2011
371Tony Bromell, Head of Integrity and MarketsThe Institute of Chartered Accountants in England and Wales (ICAEW)Dec. 14, 2011
372Michele J. Hooper, President and CEOThe Directors' CouncilDec. 13, 2011
373Wolfgang Hofmann, Chairman of the BoardPKF International LimitedDec. 12, 2011
374Paul F. Kurgan, PresidentFYI Consultants LLCDec. 14, 2011
375Klaus-Peter Feld, Executive Director; Gillian G. Waldbauer, Technical ManagerInstitut der Wirtschaftsprüfer (IDW)Dec. 14, 2011
376Cathy Douglas, Vice President, Chief Accounting OfficerAnadarko Petroleum CorporationDec. 14, 2011
377Martha Clark Goss, Chair of the Audit CommitteeAmerican Water Works Company, Inc.Dec. 13, 2011
378Joseph 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
379Sean P. McGrath, Chief Financial OfficerAtlas Energy, L.P.Dec. 6, 2011
380Nick S. Cyprus, Vice President, Controller, and Chief Accounting OfficerGeneral Motors CompanyDec. 14, 2011
381Jeffrey Hall, Executive Vice President and Chief Financial OfficerExpress Scripts, Inc.Dec. 14, 2011
382Frank Mergenthaler, Chairman of the Audit CommitteeExpress Scripts, Inc.Dec. 14, 2011
383Mary Guilfoile, Audit Committee Chair; David Thomas; Jocelyn Carter-Miller; H. John Greenlaus; Dawn Hudson; William Kerr; Richard GoldsteinInterpublic Group of Companies (IPG)Dec. 13, 2011
384B. Clyde Preslar, Audit Committee Chairman; Robert A. Sheets, Executive Vice President and Chief Financial OfficerAlliance One International, Inc.Dec. 14, 2011
385James E. Walsh, Divisional Senior Vice President and Chief Accounting OfficerHealth Care Service Corporation (HCSC)Dec. 12, 2011
386W. Larry Cash, Executive Vice President & Chief Financial Officer; T. Mark Buford, Senior Vice President and Chief Accounting OfficerCommunity Health Systems, Inc. (CHS)Dec. 13, 2011
387Jamie L. Buskill, Senior Vice President, Chief Financial Officer and TreasurerBoardwalk Pipeline Partners, LPDec. 12, 2011
388Charles D. McLane, Jr., Executive Vice President and Chief Financial OfficerAlcoa Inc.Dec. 13, 2011
389David York, Head of Auditing PracticeThe Association of Chartered Certified Accountants (ACCA)Dec. 14, 2011
390James R. Dalkin, Director, Financial Management and AssuranceUnited States Government Accountability Office (GAO)Dec. 14, 2011
391William J. Findlay, Managing Director, Accounting Policy and ControlsAssured Guaranty Ltd.Dec. 14, 2011
392Bruce T. Whitehurst, President and CEOVirginia Bankers AssociationDec. 14, 2011
393Joseph Macnow, Executive Vice President - Finance and Administration, and Chief Financial OfficerVornado Realty TrustDec. 14, 2011
394Matthew V. Hollifield, Senior Vice President and Chief Accounting OfficerLowes Companies, Inc.Dec. 14, 2011
395Joseph Macnow, Executive Vice President and Chief Financial OfficerAlexander's, Inc.Dec. 14, 2011
396William M. Cook, Chief Executive Officer; James F. Shaw, Chief Financial OfficerDonaldson Filtration SolutionsDec. 14, 2011
397James 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 ElectricConstellation Energy Group, Inc.; Baltimore Gas and Electric Company (BGE)Dec. 14, 2011
398Kurt P. Kuehn, Chief Financial OfficerUnited Parcel Service, Inc. (UPS)Dec. 14, 2011
399Thomas S. Gurganous, Chair, Audit Commitee; Matthew W. Geekie, Secretary, Audit CommitteeGraybar Electric Company, Inc.Dec. 14, 2011
400Joseph P. Lacher, Chairman, Audit Committee; Anita Britt, Chief Financial OfficerPerry Ellis InternationalDec. 13, 2011
401Kendell Kliewer, Vice President & ControllerNorthWestern CorporationDec. 14, 2011
402Dorothy A. Berry, Chair, Governing CouncilIndependent Directors Council (IDC)Dec. 14, 2011
403Kenneth E. Dakdduk, ChairInternational Ethics Standards Board for Accountants (IESBA)Dec. 14, 2011
404Jeffrey A. Joerres, Chairman, Chief Executive Officer & President; Michael J. Van Handel, Executive Vice President & Chief Financial Officer; Edward J. Zore, Audit Committee ChairmanManpowerGroupDec. 14, 2011
405Victor Burk, Chairman of the Audit Committee; Al Swanson, Executive Vice President and Chief Financial Officer; Don O'Shea, Chief Accounting OfficerPAA Natural Gas StorageDec. 12, 2011
406James A. Deal, Chairman of the Audit CommitteeAmSurg Corp.Dec. 13, 2011
407Robert Tarr, Chairman of the Audit CommitteeWESCO International, Inc.Dec. 14, 2011
408Thomas R. Donahue, Chief Financial Officer; Denis McAuley III, Principal Accounting Officer; Stacey H. Friday, Director, Accounting PolicyFederated Investors, Inc.Dec. 14, 2011
409James A. Ajello, Executive Vice President, Chief Financial Officer and Treasurer; David M. Kostecki, Vice President - Finance, Controller and Chief Accounting OfficerHawaiian Electric Industries, Inc.Dec. 13, 2011
410Mara Cameran; Angela PettinicchioDec. 14, 2011
411Jon 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 CompanyThe Procter & Gamble CompanyDec. 14, 2011
412Steven M. Glover, CPA, PhD, Mary & Ellis Professor of AccountancyBrigham Young UniversityDec. 13, 2011
413Gregory J. Anton, CPA, Chairman of the Board; Barry C. Melancon, CPA, President and CEOAmerican Institute of CPAs (AICPA)Dec. 14, 2011
414Bernard Dvorak, Senior Vice President & Co-Chief Financial OfficerLiberty Global, Inc. (LGI)Dec. 14, 2011
415Stephen Harrison, AO, FCA, FAICD, Chief Executive OfficerGlobal Accounting Alliance (GAA)Dec. 14, 2011
416Catherine M. Best, FCA, Chair of the Audit Committee, Director; Douglas A. Proll, CA, Chief Financial Officer & Senior Vice-President, FinanceCanadian Natural Resources LimitedDec. 14, 2011
417Rob Shaw, Vice President and Controller; Ricardo H. Rosa, Executive Vice President and Chief Financial OfficerTransocean Ltd.Dec. 13, 2011
418Rich Walker, Executive Vice President and Chief Financial OfficerIHS Inc.Dec. 14, 2011
419Robert 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 CommitteeZimmer, Inc.Dec. 14, 2011
420Lowndes A. Smith, Chairman, Audit Committee; David T. Foy, Executive Vice President and Chief Financial OfficerWhite Mountains Insurance GroupDec. 14, 2011
421Gilbert F. VietsDec. 14, 2011
422W. Ron Hinson, Senior Vice-President, Corporate Comptroller and Chief Accounting OfficerSouthern CompanyDec. 14, 2011
423Dr. Jochen Schmitz, Corporate Vice President and Controller; Dr. Elisabeth Schmalfuß, Head of Accounting and Controlling PoliciesSiemens AktiengesellschaftDec. 14, 2011
424Marsha A. Schulte, Vice President, Finance and ControllerRockwell Collins, Inc.Dec. 14, 2011
425C. Warren Neel, Chairman of Audit Committee; Alfred Lumsdaine, Chief Financial OfficerHealthways, Inc.Dec. 13, 2011
426Charles 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 DirectorsMicrosoft CorporationDec. 13, 2011
427EisnerAmper LLPDec. 13, 2011
428Isaac Kaufman, Audit Committee ChairmanKindred Healthcare, Inc.Dec. 14, 2011
429PricewaterhouseCoopers LLPDec. 14, 2011
430David D. Chase, Chairman of the Audit CommitteeThornburg Investment TrustDec. 14, 2011
431Donald T. Nicolaisen; Audit Committee; M. Frances Keeth; Audit Committee; Robert W. Lane; Audit Committee; Sandra O. Moose; Audit Committee; Clarence Otis, Jr., Audit CommitteeVerizon Communications Inc.Dec. 14, 2011
432Bruce E. Gross, Vice President & Chief Financial OfficerLennar CorporationDec. 14, 2011
433G. Scott Spendlove, Senior Vice President and Chief Financial OfficerTesoro CorporationDec. 14, 2011
434Bernard F. Pliska, Vice President, Corporate Controller, Principal Accounting OfficerNIKE, Inc.Dec. 14, 2011
435Martin J. Lyons, Senior Vice President and Chief Financial OfficerAmeren CorporationDec. 14, 2011
436Robert Traficanti, Deputy Controller and Head of Accounting PolicyCitigroupDec. 14, 2011
437Steven A. Raymund, Audit Committee Chairman; Forbes I.J. Alexander, Chief Financial OfficerJabil Circuit, Inc.Dec. 12, 2011
438Albert F. Moreno, Chairman of the Audit CommitteeXcel Energy, Inc.Dec. 14, 2011
439Crowe Horwath LLPDec. 14, 2011
440Robert Astorg, Audit Committee ChairUnited Bankshares, Inc.Dec. 14, 2011
441Christy Burmeister-Smith, Vice President, Controller and Principal Accounting OfficerAvista Corp.Dec. 14, 2011
442Jan A. Bertsch, Vice President and Controller (Principal Accounting Officer)BorgWarnerDec. 14, 2011
443Vincent Sorgi, Vice President and ControllerPPL CorporationDec. 14, 2011
444Richard M. Whiting, Executive Director and General CounselThe Financial Services RoundtableDec. 14, 2011
445Brad Holiday, Chief Financial OfficerCallaway Golf CompanyDec. 13, 2011
446Stephen J. Schnoor, Senior Vice President, Chief Financial Officer, & Treasurer; Barry E. Malamud, Vice President & Corporate ControllerHarsco CorporationDec. 13, 2011
447Christopher K. Knibb, Vice President, Controller & Chief Accounting OfficerPatriot Coal CorporationDec. 14, 2011
448Paul Tomkins, Executive Vice President and Chief Financial Officer; Bryan Berndt, VP and ControllerReader's Digest Association (RDA)Dec. 10, 2011
449Marty Wade - Chairman, Audit CommitteeReader's Digest Association (RDA)Dec. 10, 2011
450Alfred M. Rankin, Jr., Chairman, President and Chief Executive Officer; Kenneth C. Schilling, Vice President and ControllerNACCO Industries, Inc.Dec. 14, 2011
451Richard W. Roedel, Audit Committee Chairman, Lead Independent DirectorLorillard, Inc.Dec. 14, 2011
452Charles W. Porter, Jr., Vice President, CFO & TreasurerEnergen CorporationDec. 14, 2011
453Ian S. Kaufman, Senior Vice President and Chief Accounting Officer; Monte J. Huber, First Vice President - Financial ReportingEquity ResidentialDec. 14, 2011
454John Doyle, Vice President & ComptrollerLiberty Mutual Group (LMG)Dec. 14, 2011
455Hal J. Upbin, Chairman, Audit Committee of the Board of DirectorsBrown Shoe Company, Inc.Dec. 14, 2011
456Phillip A. Reinsch, Executive Vice President and Chief Financial OfficerCapstead Mortgage CorporationDec. 14, 2011
457Audit CommitteeVerenium CorporationDec. 12, 2011
458Jason ColeDec. 14, 2011
459TS RosenDec. 15, 2011
460Amy R. Corbin, Vice President and ControllerGenworth Financial, Inc.Dec. 9, 2011
461Robert 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 SubcommitteeThe Ohio Society of CPAsDec. 14, 2011
462John P. Rielly, Senior Vice President and Chief Financial OfficerHess CorporationDec. 14, 2011
463BDO USA, LLPDec. 14, 2011
464Rita M. Rodriguez, Audit Committee ChairAffiliated Managers Group, Inc.Dec. 14, 2011
465Pamela 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 CommitteeTexas Instruments IncorporatedDec. 14, 2011
466Charles T. Munger, Chair of the Audit Committee; Richard Galanti, Executive Vice President and Chief Financial OfficerCostco Wholesale CorporationDec. 13, 2011
467Angie Muhleisen, Audit Committee ChairAssurity Life Insurance CompanyDec. 14, 2011
468Steven 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 BusinessQueen's School of BusinessDec. 14, 2011
469John J. Kennedy, Senior Vice President and Chief Accounting OfficerThe Chubb CorporationDec. 14, 2011
470Nigel A. Rees, Vice President and ControllerMcKesson CorporationDec. 14, 2011
471Susan Ferris Wyderko, Executive DirectorMutual Fund Directors Forum (MFDF)Dec. 13, 2011
472William A. Priddy, Jr., Chief Financial Officer; Erik van der Kaay, Chairman, Audit Committee of the Board of DirectorsRF Micro Devices, Inc. (RFMD)Dec. 14, 2011
473Michael Rocca, Audit Commitee Chairman; Harmit Singh, Executive Vice President and Chief Financial Officer; Brad O'Bryan, Senior Vice President and Corporate ControllerHyatt Hotels CorporationDec. 13, 2011
474John Corcoran, Senior Vice President; Robert W. Uek, Chairman, Funds Board Audit CommitteeMFS Investment ManagementDec. 13, 2011
475James M. OlsenProperty Casualty Insurers Association of America (PCI)Dec. 14, 2011
476Ralph F. Boyd, Chairman, Audit Committee; Patrick T. Doyle, Executive Vice President and Chief Financial OfficerDIRECTVDec. 14, 2011
477Russell Chenu, Chief Financial OfficerJames Hardie Industries SEDec. 14, 2011
478Mark A. Peters, Executive Vice President and Chief Financial Officer; Jill R. Stuart, Senior Vice President, Accounting, Finance, and Chief Accounting Officertw telecomDec. 14, 2011
479Carolyn T. Sizemore, Vice President and ControllerCSX CorporationDec. 14, 2011
480Riyadh BhuiyanDec. 14, 2011
481Eric Brown, Executive Vice President, Chief Financial Officer; Ken Barker, Senior Vice President, Chief Accounting OfficerElectronic Arts Inc. (ERTS)Dec. 13, 2011
482WeiserMazars LLPDec. 14, 2011
483Laurel Bond Mitchell, Ph.D., Director, Accounting ProgramUniversity of RedlandsDec. 14, 2011
484Barbara Roper, Director of Investor ProtectionConsumer Federation of America (CFA)Dec. 14, 2011
485Thomas J. Sargeant, Chief Financial OfficerAvalonBay Communities, Inc. (AVB)Dec. 14, 2011
486Jonathan 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 ChairsFHLBanksDec. 13, 2011
487R. Glenn Hubbard, Co-Chair; John L. Thornton, Co-Chair; Hal S. Scott, DirectorCommittee on Capital Markets RegulationDec. 14, 2011
488Richard F. McMahon, Vice PresidentEdison Electric InstituteDec. 14, 2011
489Ben Lee, Chair, Assurance Services Section; Gregory Kordecki, Vice Chair, Assurance Services SectionGeorgia Society of CPAs (GSCPA)Dec. 14, 2011
490Craig A. Rabe, Associate Professor of Accounting and ManagementLuther CollegeDec. 14, 2011
491Chris N. Froggatt, Vice President, Controller and Chief Accounting OfficerNextEra Energy, Inc.Dec. 14, 2011
492Joseph 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 TrusteesFidelity Equity and High Income Funds and Fixed Income and Asset Allocation FundsDec. 14, 2011
493Paul J. Zucconi, Chairman, Audit and Compliance CommitteeAmerican Beacon Select FundsDec. 14, 2011
494Alexander M. Cutler, Chairman and Chief Executive Officer, Eaton Corporation, Chairman, Corporate Governance Committee, Business RoundtableBusiness RoundtableDec. 14, 2011
495Kenneth 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 OfficerFMR LLCDec. 14, 2011
496Nora N. Crouch, Controller and Chief Accounting OfficerMarkel CorporationDec. 14, 2011
497Lee White, Executive General Manager - MembersThe Institute of Chartered Accountants in AustraliaDec. 14, 2011
498G.B. Hannaford, FCA, Chair, Public Trust CommitteeThe Canadian Institute of Chartered AccountantsDec. 14, 2011
499Harry F. Radcliffe, Audit Committee ChairmanF.N.B. CorporationDec. 14, 2011
500Steven E. Buller, Managing DirectorBlackRock, Inc.Dec. 14, 2011
501Terri L. Herrington, VP Finance/Controller, FinanceInternational Paper (IP)Dec. 14, 2011
502Loretta V. Cangialosi, Chair, Committee on Corporate ReportingFinancial Executives International (FEI)Dec. 14, 2011
503Jocelyn Belisle, Chief Accounting OfficerStanley Black & Decker, Inc.Dec. 14, 2011
504Eide Bailly LLPDec. 14, 2011
505Jack C Parsons, Audit Committees/Interim CFO/Financial and Risk Management ConsultingDec. 14, 2011
506Joseph 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 ChairsAmerican FundsDec. 14, 2011
507Michael J. Baughman, Corporate Vice President and Controller; Blake E. Devitt, Audit Committee ChairmanBaxter Healthcare CorporationDec. 14, 2011
508Bruce 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. RolfeCapital Research and Management CompanyDec. 14, 2011
509C. Michael Schroeder, Chairman of the Audit CommitteeEchoStar CorporationDec. 14, 2011
510Brett Gellner, Chief Financial Officer; William D. Anderson, Chairman of the Audit and Risk CommitteeTransAlta CorporationDec. 14, 2011
511Gregory J. Peterson, Vice President/Controller/Chief Accounting OfficerSouthwest Gas CorporationDec. 14, 2011
512Robert C. Mullins, CPA, Senior ManagerDec. 14, 2011
513Carleen C. Kohut, Chief Operating OfficerNational Retail Federation (NRF)Dec. 14, 2011
514Katherine McGuire, Vice President of Government RelationsBusiness Software Alliance (BSA)Dec. 14, 2011
515Kimball R. Adams, CPA, Finance DirectorCity of Largo, FloridaDec. 14, 2011
516Daniel J. Cancelmi, Senior Vice President and ControllerTenet Healthcare CorporationDec. 14, 2011
517Scott D. Hamilton, Senior Vice President and Chief Accounting OfficerCC Media Holdings, Inc.Dec. 9, 2011
518Richard E. Jones, CPA, President & CEO; Mark Hugh, CPA, Board ChairWashington Society of Certified Public Accountants (WSCPA)Dec. 14, 2011
519Cynthia M. Fornelli, Executive DirectorCenter for Audit Quality (CAQ)Dec. 14, 2011
520Tom A. Ortolf, Chairman of the Audit CommitteeDISH Network CorporationDec. 14, 2011
521Sean M. Stack, Executive Vice President and Chief Financial OfficerAleris International, Inc.Dec. 14, 2011
522Grant Thornton LLPDec. 14, 2011
523Robert F. McCullough, Audit Committee Chairman; George C. (Jack) Guynn, Audit Committee; Norman H. Wesley, Audit Committee; Neil Williams, Audit CommitteeAcuity Brands, Inc.Nov. 28, 2011
524James F. Barlow, Senior Vice President, Corporate Controller (Principal Accounting Officer)Allergan, Inc.Dec. 14, 2011
525Alan F. Eisenberg, Executive Vice President, Emerging Companies and Business DevelopmentBiotechnology Industry Organization (BIO)Dec. 14, 2011
526Kathleen Skero, Finance DirectorBlackstone GroupDec. 14, 2011
527Gary Ellis, Sr. Vice President & Chief Financial Officer; Mary Wilcox, Vice President & Chief Accounting OfficerMedtronic, Inc.Dec. 14, 2011
528Matthew J. Peel, CPA, Director of Accounting ResearchCole Real Estate InvestmentsDec. 14, 2011
529Mark Fuchs, VP, Finance & Chief AccountantGoogle Inc.Dec. 14, 2011
530Albert S. Baldocchi, Chairperson of the Audit CommitteeChipotle Mexican Grill, Inc.Dec. 14, 2011
531Jim Murrin, Senior Vice President, Controller, and Principal Accounting OfficerHewlett-Packard CompanyDec. 14, 2011
532Ousmane KromahDec. 14, 2011
533Orin C. Smith, Audit Committee ChairThe Walt Disney CompanyDec. 14, 2011
534Jeffrey M. Stone, Vice President - Controller, AccountingProgress EnergyDec. 14, 2011
535Tonya Gibbs; Kathryn McGrath; Jordan Robare; Ryan St. Peter; John Stanley; Joanne PencakDec. 14, 2011
536Pankaj Jalan (Comment Withdrawn)Dec. 15, 2011
537David J. Drury, Chairman of Audit Committee; Stephen P. Cortinovis; Peter Kelly; Mary A. WinstonPlexus Corp.Dec. 13, 2011
538Barbara Hackman Franklin, Chairman; Kenneth Daly, President and CEONational Association of Corporate DirectorsDec. 14, 2011
539Michael T. Psomas CPA, PresidentAudit Prep Services, LLCDec. 12, 2011
540James D. Robbins, Audit Committee ChairmanDSW Inc.Dec. 13, 2011
541Ashbel C. Williams, Executive Director & CIOState Board of Administration of FloridaDec. 15, 2011
542Michael J. Farrell, Audit Committee ChairmanFederated Investors, Inc.Dec. 14, 2011
543Stephen E. Sterrett, Executive Vice President and Chief Financial Officer; Steven K. Broadwater, Senior Vice President and Chief Accounting OfficerSimon Property Group, Inc.Dec. 15, 2011
544J. Albert Smith, Jr., Audit Committee ChairmanSimon Property Group, Inc.Dec. 15, 2011
545J. Thomas Presby, Audit Committee ChairmanInvesco Ltd.Dec. 14, 2011
546Martin Fenton, ChairmanSenior Resource Group, LLCDec. 14, 2011
547Jean-Luc Barlet, Chief Compliance OfficerMazars GroupDec. 14, 2011
548Peter M. Carlson, Executive Vice President and Chief Accounting OfficerMetLife, Inc.Dec. 14, 2011
549Mark P. Harris, CPA, Chair; David A. Costello, CPA, President & CEONational Association of State Boards of AccountancyDec. 16, 2011
550Mark BatesDec. 16, 2011
551Joe L. Ellison, President and CEOWest Virginia Bankers AssociationDec. 16, 2011
552Arnold C. Hanish, Vice President, Finance and Chief Accounting OfficerEli Lilly and CompanyDec. 14, 2011
553Craig Tall, Chairman Audit Committee; Bonnie Soodik, Member Audit Committee; Gates McKibbin, Member Audit Committee; Derek Gafford, Chief Financial OfficerTrueBlue, Inc.Dec. 16, 2011
554Anna-Clara af Ekenstam, Chairman of Far's section for large entities; Dan Brännström, Secretary GeneralFarDec. 19, 2011
555Kenneth L. Urish, CPA, Chair, PICPA Professional Ethics CommitteePennslyvania Institute of Certified Public AccountantsDec. 14, 2011
556Brian Hunt, FCA, Chief Executive OfficerCanadian Public Accountability BoardDec. 19, 2011
557Stephen Meadows, Chief Accounting OfficerRock-Tenn CompanyDec. 20, 2011
558Glenn W. Reed, Managing Director, Strategy and Finance GroupVanguardDec. 21, 2011
559Allan Cohen, Chairman, Financial Reporting Committee; Irvin Andre Alexander, III, Chairman, Small Business CommitteeInstitute of Management AccountantsDec. 22, 2011
560Bernard G. Rethore, Chairman of the Audit CommitteeBelden, Inc.Dec. 7, 2011
561Ernest J. Novak, Jr., Chairman of the Audit Committee; Dennis C. Cuneo; John R. McKernan, Jr.; Thomas T. StallkampBorgWarner IncDec. 10, 2011
562Cecil E. Martin, Jr., Lead Director and Chairman of the Audit CommitteeComstock Resources, Inc.Dec. 9, 2011
563Angel Martinez, Chairman, President & CEODeckers Outdoor CorporationDec. 12, 2011
564Terence D. Martin, Chairman of the Audit CommitteeDr Pepper Snapple Group, Inc.Dec. 8, 2011
565Michael BeckerDec. 10, 2011
566Richard J. HowellDec. 12, 2011
567Robert P. Bowen, Director and Audit Committee ChairStrategic Hotels & Resorts, Inc.Dec. 13, 2011
568Mark L. Sullivan, Vice Chairman and Chief Financial OfficerTriState Capital BankDec. 9, 2011
569Walter J. Galvin, Chairman of the Audit and Risk CommitteeAmeren CorporationDec. 12, 2011
570Theodore H. Emmerich, Audit Committee Chairman; Keith A. Jensen, Senior Vice PresidentAmerican Financial Group, Inc.Dec. 9, 2011
571Jan Carlson, President & CEO; Robert Alspaugh, Chairman Audit Committee; Mats Wallin, V.P. Finance & CFOAutoliv Inc.Dec. 12, 2011
572Christopher Bunnell, VP and Chief Internal AuditorFactory Mutual Insurance CompanyDec. 12, 2011
573David B. Dillon, Chairman and CEO; Ronald L. Sargent, Chair, Audit Committee; J. Michael Scholtman, Chief Financial OfficerThe Kroger Co.Dec. 13, 2011
574Mary P. Ricciardello, Audit Committee Chair on behalf of the Board of DirectorsNoble CorporationDec. 9, 2011
575Frank J. Biondi, Jr., Chairman of the Audit CommitteeAmgen, Inc.Dec. 13, 2011
576Richard C. Thomas, CPA, Executive Vice President and CFOCVB Financial Corp.Dec. 13, 2011
577Dr. Richard R. WestDec. 14, 2011
578Michael J. Yates, Chief Accounting OfficerIDEX CorporationDec. 13, 2011
579Graham Wilson, Chairman, Audit and Finance Committee; Steven Helmbrecht, Sr. Vice President and Chief Financial OfficerItronDec. 12, 2011
580William T. Van Kleef; S. James Nelson; Christopher T. Seaver, Audit CommitteeOil States International, Inc.Dec. 13, 2011
581Nancy B. Davis, Chief Financial OfficerS.Y. Bancorp, Inc.Dec. 9, 2011
582L. Bryan Shaul, Executive Vice President and Chief Financial OfficerSun Healthcare GroupDec. 13, 2011
583Paul Rohan, Partner, Director of Financial Reporting & Quality ControlUHY LLPDec. 13, 2011
584Joseph R. Bronson, Principal & CEO of the Bronson Group, LLC., Director and Chairman of the Audit Committee; Bruce E. Kiddoo, Senior Vice President & Chief Financial OficerMaxim Integrated Products, Inc.Dec. 14, 2011
585Mr. 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 OfficerQCR Holdings, Inc.Nov. 22, 2011
586John P.D. Cato, Chairman, President and Chief Executive Officer; Thomas E. Meckley, Chair of the Audit CommitteeThe Cato CorporationDec. 12, 2011
587Richard T. Wheeler Jr., Chairman, President and Chief Executive OfficerFranklin Financial CorporationDec. 12, 2011
588Richard T. Wheeler, Jr.Dec. 12, 2011
589John 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 MemberGenco Shipping & Trading LimitedDec. 14, 2011
590Robert L. ProostDec. 17, 2011
591William J. Crowley, Jr.Dec. 7, 2011
592Michael F. Devine, III, Audit Committee ChairmanExpress, Inc.Dec. 12, 2011
593Charles E. Adair, Audit Committee Chairman; David M. Bronson, Executive Vice President and Chief Financial OfficerPSS World Medical, Inc.Dec. 14, 2011
594Charles E. Adair, Audit Committee Chairman; Jeffery P. Howells, Executive Vice President and Chief Financial OfficerTech Data CorporationDec. 14, 2011
595J. Terry Strange, Audit Committee ChairpersonNew Jersey ResourcesDec. 14, 2011
596Robert W. Karlovich, III, Chief Financial Officer and Chief Accounting OfficerAtlas Pipeline Partners, L.P.Dec. 12, 2011
597Douglas R. Muir, Chief Financial OfficerKrispy Kreme Doughnut CorporationDec. 15, 2011
598Lynette P. Harris, Chief Financial OfficerMonarch BankDec. 14, 2011
599John T. Glover, Chairman, Audit Committee of the BoardHaverty Furniture Companies, Inc.Dec. 21, 2011
600Richard L. CisneDec. 14, 2011
601Thomas A. Cotton, CPA, President; Grady R. Hazel, CPA, Executive DirectorSociety of Louisiana Certified Public AccountantsDec. 19, 2011
602Gregory M. Smith, Director - Fund AccountingInvestment Company InstituteDec. 14, 2011
603James E. Copeland, Jr., Chairman, Audit Committee; Lee Adrean, Chief Financial OfficerEquifax Inc.Dec. 6, 2011
604Peter C. Clapman, Chairman and PresidentGovernance for Owners USA IncDec. 30, 2011
605Kenneth L. Urish, Audit Committee ChairmanBlackRock Equity-Liquidity ComplexJan. 3, 2012
606William A. Ausfahl, Chairman; L. Dale Crandall; Thomas A. Larsen; Ann Mather; Robert B. Morris, III; John B. Taylor, Audit and Compliance CommitteeDodge & Cox FundsJan. 3, 2012
607Scott E. Kueschle, Executive Vice President & Chief Financial OfficerGoodrich CorporationDec. 13, 2011
608Ed Thompson, Chairman, Audit Committee of Board of DirectorsAviat Networks, Inc.Dec. 14, 2011
609David A. ReedCauseway Capital Management, LLCDec. 21, 2011
610Robert C. Greving, Chairman of the Audit and Enterprise Risk CommitteeCNO Financial Group, Inc.Jan. 3, 2012
611Greg Bentley; Marne Obernauer, Jr.; Tobias Buck; Kevin Parker; Frank Hennessey; Barry K. Rogstad; David B. Kay; Carmen Romeo; R. James Macaleer; Terry L. StevensSunGard 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 TrustDec. 14, 2011
612Anne Simpson, Senior Portfolio Manager, Investment Office, Head of Corporate GovernanceCalifornia Public Employees' Retirement System (CalPERS)Jan. 12, 2012
613Len Canty, Chairman, Black Economic Council; Jorge Corralejo, Chairman, Latino Business Chamber of Greater Los Angeles; Faith Bautista, President and CEO, National Asian American CoalitionBlack Economic Council; Latino Business Chamber of Greater Los Angeles; National Asian American CoalitionJan. 13, 2012
614Larry HenryJan. 14, 2012
615Tom Maloof, Chairman of the Audit CommitteeThe Ensign Group, Inc.Dec. 28, 2011
616Jim Kever, Director and Audit Committee Chairman; Dennis Leatherby, Executive Vice President and Chief Financial OfficerTyson Foods, Inc.Jan. 19, 2012
617Anthony K. Slater, Executive Vice President & CFOPike Electric CorporationJan. 18, 2012
618Michael D. Hayford, Corporate EVP, Chief Financial Officer; James W. Woodall, Senior Vice President, Chief Accounting OfficerFISJan. 19, 2012
619John J. O'ConnorJan. 25, 2012
620John H. Biggs, Retired Chairman and CEO of TIAA-CREFNov. 21, 2011
621Gary R. Kabureck, Vice President; Chief Accounting OfficerXerox CorporationJan. 30, 2012
622Tom CrouchFeb. 22, 2012
623Tom CrouchFeb. 22, 2012
624Tom CrouchFeb. 22, 2012
625The Financial Instruments Reporting and Convergence AllianceFeb. 23, 2012
626Nicholas P. Constantakis CPAFeb. 20, 2012
627Dr. Walter Doralt, Referent/Senior Research FellowMax Planck Institute for Comparative and International Private LawMarch 12, 2012
628Ted Leech, Chair1st Security Bank of WashingtonMarch 12, 2012
629Kirk SorensenMarch 13, 2012
630David S. Ruder, Professor of Law EmeritusNorthwestern University School of LawMarch 15, 2012
631Carson L. Eddy, CPA, CFE, PartnerCarr, Riggs & Ingram, LLCMarch 20, 2012
632Michael J. Meyer, Associate Teaching ProfessorUniversity of Notre DameMarch 19, 2012
633Bill CoyneMarch 21, 2012
634Kathleen Harris; Scott Whisenant, Ph.D., Associate Professor and Bauer Faculty FellowThe University of HoustonMarch 21, 2012
635Leslie A. Murphy, Director and Audit Committee ChairKelly Services, Inc.March 9, 2012
636Ken Biddick, CPA CFF CFEKB Consulting GroupMarch 24, 2012
637Kurt Erikson, CPA, EAMarch 31, 2012
638Roger Dunbar, Incoming Board Chairman, Audit Committee ChairSVB Financial GroupApril 3, 2012
639Tom Crouch, CPA, CIA, CISA, & AttorneyApril 13, 2012
640R Sam Christensen, Chairman, Audit CommitteeHeadwaters IncorporatedApril 9, 2012
641Ronald L. Tillett, Chairman, Audit Committee of the Board of DirectorsUnion First Market BanksharesApril 10, 2012
642Mark 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 UniversityThe Ives Group and Audit Analytics; Ave Maria UniversityApril 12, 2012
643Robert J. Zatta, Senior Vice President and Chief Financial OfficerRockwood Holdings, Inc.April 12, 2012
644William W. Douglas III, Executive Vice President and Chief Financial Officer; Suzanne D. Patterson, Vice President, Controller, and Chief Accounting OfficerCoca-Cola Enterprises, Inc.April 13, 2012
645Anthony W. LuchtefeldApril 17, 2012
646Gilbert F. VietsApril 18, 2012
647Natasha Landell-Mills, CFA, Senior Analyst, Responsible Investment TeamUniversities' Superannuation SchemeApril 18, 2012
648Drew. J. BreakspearApril 18, 2012
649Michael 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 CommitteePeabody EnergyApril 18, 2012
650American 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. alApril 19, 2012
651Doug Norby, Chairman of Audit CommitteeAlexion Pharmaceuticals, Inc.April 17, 2012
652Joe Echevarria, CEODeloitte LLPApril 20, 2012
653Chris Webster, Chief Financial OfficerPengrowth Energy CorporationApril 3, 2012
654Richard Riederer, Chairman, Board of Directors Audit CommitteeCliffs Natural Resources Inc.April 19, 2012
655BeachFleischman PCApril 20, 2012
656Blythe McGarvie, Chair, Audit Committee; Charles Phillips, Jr., Audit Committee; Frederic Salerno, Audit CommitteeViacom Inc.April 20, 2012
657Darren Gonzales, Corporate Controller and Executive Director, AccountingIsis Pharmaceuticals Inc.April 23, 2012
658Gil S. Bae, Professor of Accounting, Korea University Business School; Sanjay Kallapur, Professor of Accounting, Indian School of BusinessKorea University; Indian School of BusinessApril 22, 2012
659William J. Anderson, Chairman of the Audit and Finance Committee; Laurence G. Sellyn, Executive Vice-President, Chief Financial and Administrative OfficerGildan Activewear, Inc.Dec. 14, 2011
660Stephen Dyer, Executive Vice President and Chief Financial Officer; Fredrick R. Thun, Vice President and Corporate ControllerAgrium Inc.May 4, 2012
661Jeffrey W. Rubin, Chair, Federal Regulation of Securities Committee; Michael Scanlon, Chair, Law and Accounting CommitteeAmerican Bar AssociationJune 25, 2012
662Arthur L. Ruffing, Jr.June 28, 2012
663Jan MoraruJune 27, 2012
664Roman SheerJune 27, 2012
665Jim GraceJune 28, 2012
666William H. Gorman, Jr., CPA, CGFM, CGMA, PresidentGorman & Associates, P.C.June 27, 2012
667Sheila Green, Director, Economic Development, Black Economic CouncilBlack Economic Council; National Asian American Coalition; Latino Business Chamber of Greater Los AngelesJune 28, 2012
668Patricia Montgomery, CPAJuly 16, 2012
669Alexander M. Cutler, Chairman and Chief Executive Officer, Eaton Corporation; Chair, Corporate Governance Committee, Business RoundtableBusiness RoundtableJuly 17, 2012
670Faith 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 CounselNational Asian American Coalition; Black Economic Council; Latino Business Chamber of Greater Los AngelesJuly 19, 2012
671Jim JohnstonJuly 25, 2012
672Tom CrouchJuly 25, 2012
673Edward J. Solce, Jr.July 28, 2012
674Manuel Isaza, Senior AssociateHermes Equity Ownership ServicesJuly 27, 2012
675Hardwick Simmons, Chairman, Audit Committee; Shelley Broader, Audit Committee; William Habermeyer, Audit CommitteeRaymond James FinancialJuly 26, 2012
676S. Scott Seamands, CPA, PresidentCalifornia Society of CPAs - San Franciso ChapterAug. 22, 2012
677Kenneth Rivera Robles, CPA, Esq. President Puerto Rico Society of CPAsSept. 18, 2012
678Frank Gorrell, MSA, CPA, CGMAOct. 22, 2012
679Marion G. Wrobel, Vice-President, Policy and OperationsCanadian Bankers AssociationOct. 22, 2012
680Julie Dickson, SuperintendentOffice of the Superintendent of Financial Institutions (OFSI)Nov. 19, 2012
681Professor Joseph A. Maffia, CPAHunter College Graduate Program, Economics DepartmentNov. 19, 2012
682Jon Long, CISA, QSA, Senior AuditorCompliancePointNov. 19, 2012
683Javier Palomarez, President & CEOUnited States Hispanic Chamber of Commerce (USHCC)Nov. 19, 2012
684Miles B. GietzmannCass Business SchoolMarch 14, 2013



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