| Letter |
Affiliation |
Submitted By: |
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1
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DENNIS R. BERESFORD
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2
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RICHARD LARKIN
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3
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JAMES GROSS
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4
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MICHAEL A. CRAWFORD
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5
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GARY CADEMARTORI
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6
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RICHARD J. SWIFT
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7
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FRANK WALKER
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8
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ROBERT J. SWIERINGA
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9
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MICHAEL SCHERZER
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10
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TENNESSEE DEPARTMENT OF AUDIT
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ARTHUR A. HAYES
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11
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EDWARD W. TROTT
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12
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JAMES J. LEISENRING
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13
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TERRY WARFIELD
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14
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NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY
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SAMUEL K. COTTERELL
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15
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AMERICAN ACCOUNTING ASSOCIATION/FASC
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16
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CHERYL MULLINS
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17
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NAVY FEDERAL CREDIT UNION
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CUTLER DAWSON
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18
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DAVID B. RICKARD
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19
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DENNIS H. CHOOKASZIAN
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20
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CLIFTON GUNDERSON LLP
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KRISTA MCMASTERS
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21
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P. GLENN BRADLEY
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22
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MICHIGAN OFFICE OF THE AUDITOR GENERAL
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THOMAS H. MCTAVISH
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23
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IOWA DEPARTMENT OF ADMINISTRATIVE SERVICES
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CALVIN MCKELVOGUE
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24
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FINANCIAL EXECUTIVES INTERNATIONAL/CPC
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WILLIAM KOCH
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25
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CFA INSTITUTE/CDPC
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KURT N. SCHACHT
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26
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NATIONAL ASSOC. OF FEDERAL CREDIT UNIONS
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B. DAN BERGER
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27
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GOVERNMENT FINANCE OFFICERS ASSOCIATION
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JEFFREY L. ESSER
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28
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GRANT THORNTON LLP
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29
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COMMONWEALTH OF VIRGINIA AUDITOR OF PUBLIC ACCOUNTS
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WALTER J. KUCHARSKI
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30
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GROUP OF NORTH AMERICAN INSURANCE ENTERPRISES
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JERRY DE ST. PAER
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31
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SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATION
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MATTHEW L. SCHROEDER
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32
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NATIONAL ASSOCIATION OF STATE AUDITORS, COMPTROLLERS AND TREASURERS
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VERNON L. LARSON
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33
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ILLINOIS CPA SOCIETY/APC
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JOHN A. HEPP
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34
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ODELL VALUATION CONSULTING, LLC
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JUDITH H. O'DELL
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35
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J. VIRGIL MOON
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36
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U.S. GOVERNMENT ACCOUNTABILITY OFFICE
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DAVID M. WALKER
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37
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ILLINOIS GOVERNMENT FINANCE OFFICERS ASSOC./TARC
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BONNIE M. MCLEOD
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38
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ASSOCIATION OF GOVERNMENT ACCOUNTANTS/FMSB
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ROBERT L. CHILDREE
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39
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JAMES L. BROWN
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40
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NEIL A. SULLIVAN
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41
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ANDY THROWER
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42
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COUNCIL OF INSTITUTIONAL INVESTORS
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JEFF MAHONEY
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43
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DAN EBERSOLE
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44
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AICPA
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RANDY G. FLETCHALL
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45
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ERNST YOUNG LLP
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46
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ANNE G. ROSS
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47
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UBS AG
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WILLIAM WIDDOWSON
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48
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INSTITUTE OF MANAGEMENT ACCOUNTANTS
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PAUL SHARMAN
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49
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INVESTORS TECHNICAL ADVISORY COMMITTEE
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JEFF MAHONEY
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50
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DAVID A. LAYDEN
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51
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PRICEWATERHOUSECOOPERS LLP
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52
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FINANCIAL EXECUTIVES INTERNATIONAL/CCR
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ARNOLD C. HANISH
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53
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NYS GFOA
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MICHAEL GENITO
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54
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CREDIT UNION NATIONAL ASSOCIATION
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SCOTT M. WAITE
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55
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UNIVERSITY OF UTAH
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JEFFREY J. WEST
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56
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JULIE O'BRIEN
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57
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OHIO CENTER FOR PROFESSIONAL ACCOUNTANCY
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RAY G. STEPHENS
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58
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CREDIT SUISSE GROUP
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RUDOLF BLESS
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59
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EDWARD J. MAZUR
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