Author Richard C. Schumacher, Senior Vice President and Chief Accounting Officer, and Andrew M. Rosen, Senior Vice President, Chief Financial Officer and Treasurer
Author Michael B. Stubbs, chairman, Audit Committee, Robert G. Kuhbach, Vice President, Finance & Chief Financial Officer, and Raymond T. McKay, Jr., Controller & Chief Accounting Officer
Author Lawrence J. Mosner, Chairman and Chief Executive Officer, Douglas J. Treff, Senior Vice President and Chief Financial Officer, Katherine L. Miller, Vice President, Controller and Chief Accounting Officer
Author Warren Ligan, Corporate VP and Corporate Controller, Solectron Corporation; Chris Collier, Corporate Controller, Flextronics International Ltd; Peter J. Bar, VP and Corporate Controller, Celestica Corporation; and Mark Lustig, VP and Corporate Controller
Company/Organization
EMS companies (Solectron, Flextronics, Celestica and Sanmina-SCI)
Author J.P. Allen, Chair, Highway Patrol Retirement System; Robert M. Beck, Chair, Ohio Police and Fire Pension Fund; Charlie Adkins, Chair, Public Employees Retirement System of Ohio; Eugene E. Norris, Chair, State Teachers Retirement System of Ohio; and Barbar
Author Zane D. Blackburn, Chief Accountant, Office of the Comptroller of the Currency; Gerald A. Edwards, Jr., Associate Director and Chief Accountant –Supervision, Federal Reserve Board; Robert F. Storch, Chief Accountant, Federal Deposit Insurance Corporation;
Company/Organization
Office of the Comptroller of the Currency, the Federal Reserve Board, the Federal Deposit Insurance Corporation, and the Office of Thrift Supervision
Author Thomas L. Riesenberg, Chair of the Committee on Law and Accounting of the American Bar Association, Section of Business Law; and Dixie L. Johnson, Chair of the Committee on Federal Regulation of Securities of the American Bar Association, Section of Busin
Author Members of Congress: Gregory W. Meeks, Barbara Lee, Julia Carson, WM. Lacy Clay, Major Owens, William J. Jefferson, Juanita Millender-McDonald, Carolyn Kilpatrick and Stephanie Tubbs-Jones
Kimball International Inc.
TiVo Inc.
Robert Chira & Associates
Perisho Tombor Loomis & Ramirez
Marriott International, Inc.
Advanced Marketing Services, Inc.
Dixon Odom PLLC
Alamo Group
Acumen Solutions
Matthew Leitch Associates Limited
The University of Georgia, Terry College of Business
The Jamaica Public Service Company, Limited
Guidance Software, Inc.
Williams Law Group, P.A.
Allergan Inc.
American Accounting Association, Auditing Section, Auditing Standards Committee
Risk Management Advisory Services, LLC
Chittenden Corporation
PPG Industries, Inc.
Kennesaw State University, Coles College of Business
Kimball International, Letter to Senators Bayh and Lugar, and Congressman Hill
UBS AG
Brown Shoe Company, Inc.
Commonwealth of Virginia
Dover Corporation
Cardinal Health, Inc.
United Technologies Corporation
BP plc
Intel Corporation
Swiss Institute of Internal Auditing
Financial Executives International
Health Insurance Plan of Greater New York
Independent Community Bankers of America
National Association of State Boards of Accountancy
MGIC Investment Corporation
The Hartford Financial Services Group, Inc.
Arnall Golden Gregory LLP
California State Teachers' Retirement System
GlaxoSmithKline Services Unlimited
Institut der Wirtschaftsprüfer
Brown-Forman Corporation
Deluxe Corporation
JPMorgan Chase & Co.
Johnson & Johnson
The Association of the Bar of the City of New York
Pfizer Inc.
California Public Employees' Retirement System ("CalPERS")
Deloitte & Touche LLP
Defense Contract Audit Agency, Department of Defense
Credit Suisse Group
Eli Lilly and Company
Shell International Ltd.
Penn Virginia Resource Partners, L.P.
Texas Society of Certified Public Accountants
Fédération des Experts Comptables Européens – European Federation of Accountants
Piercy Bowler Taylor & Kern
Boise Cascade Corporation
PricewaterhouseCoopers LLP
Goldman Sachs & Co.
AT&T
Canadian Bankers Association
Commercial Federal Corporation
The Association of Chartered Certified Accountants
First Commonwealth Financial Corporation
KPMG LLP
The Home Depot
Harsco Corporation
Accelerated Edge Incorporated
Eastman Kodak Company
National City Corporation
The Empire District Electric Company
Southern Union Company
Manufacturers Alliance/MAPI
National Association of Black Accountants
Grant Thornton LLP
The Institute of Chartered Accountants in England & Wales
The Audit and Assurance Services Committee of the Illinois CPA Society
United States Steel Corporation
American Institute of Certified Public Accountants
American Society of Corporate Secretaries
Watson Rice LLP
America's Community Bankers
The Allstate Corporation
Penn Virginia Corporation
EnCana Corporation
The Institute of Internal Auditors
National State Auditors Association
Texas Instruments Incorporated
E. I. du Pont de Nemours and Company
Principal Financial Group
Edison Electric Institute
Lockheed Martin Corporation
Enpria
Financial Management Division of the Securities Industry Association
Union State Bank
The New York Clearing House Association L.L.C.
Cummins Inc.
Microsoft Corporation
Irwin Financial Corporation
General Mills, Inc.
The Value Alliance and Corporate Governance Alliance
PROTIVITI INC.
Safeway Inc.
EMS companies (Solectron, Flextronics, Celestica and Sanmina-SCI)
The Walt Disney Company
Lincoln National Corporation
Reliant Resources, Inc.
Sun Life Financial Inc.
Jefferson Wells International
BDO Seidman, LLP
School of Accountancy and MIS, DePaul University
Ford Motor Company
Covington & Burling
New York State Society of Certified Public Accountants
The Boeing Company
McGladrey & Pullen, LLP
Caterpillar Inc.
Ernst & Young LLP
Bank of America
Yellow Corporation
CARD®decisions Inc.
Information Systems Audit and Control Association (ISACA) and IT Governance Institute (ITGI)
American Airlines
Computer Sciences Corporation
American Federation of Labor and Congress of Industrial Organizations
Motorola, Inc.
Agilent Technologies, Inc.
Amerada Hess Corporation
Telephone and Data Systems, Inc.
PSEG Services Corporation
ING Americas
Florida Institute of Certified Public Accountants
Citigroup, Inc.
BellSouth Corporation
Wells Fargo & Company
Emerson
Bank One Corporation
Ohio Retirement Systems
Crowe Chizek and Company LLC
Council of Institutional Investors
Pearson PLC
State of Wisconsin Investment Board
Community Bankers Association of New York State
Swiss Institute of Internal Auditing
Association for Investment Management and Research
Cooper Tire & Rubber Company
Technology Solutions Company and CRS Associates LLC
SEC Registrant whose share are listed on the NYSE
Pentair, Inc.
New York State Bar Association, Business Law Section, Committee on Securities Regulation
Business Roundtable
Confederation of British Industry
Office of the Comptroller of the Currency, the Federal Reserve Board, the Federal Deposit Insurance Corporation, and the Office of Thrift Supervision
Glass, Lewis & Co., LLC
American Bar Association, Section of Business Law
Northrop Grumman Corporation
United States General Accounting Office
American Bankers Association
National Venture Capital Association
American Bankers Association
Cedar Fair, L.P.
Meredith Corporation
Computer Sciences Corporation