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| Jun. 9, 2004 | Joseph A. Tiesi, Vice President and Controller, Altria Group, Inc. |
| May 17, 2004 | KPMG LLP |
| May 17, 2004 | Samuel H. Pilch, Controller, The Allstate Corporation |
| May 17, 2004 | David Devlin, President, Federation des Experts Comptables Europeens - European Federation of Accountants |
| May 17, 2004 | Ernst & Young LLP |
| May 17, 2004 | James C. Gouin, Vice President and Controller, Ford Motor Company |
| May 17, 2004 | Michael E. Baroody, Executive Vice President, National Association of Manufacturers |
| May 17, 2004 | David A. Richards, CIA, President, Institute of Internal Auditors |
| May 17, 2004 | Dr. Gerhard Gross, Executive Director and Wolfgang P. Behm, Special Advisor to the Executive Board, lnstitut der Wirtschaftsprefer |
| May 17, 2004 | Robert J. Kueppers, Chair, Center for Public Company Audit Firms and John A. Fogarty, Chair, Auditing Standards Board, The Center for Public Company Audit Firms of the American Institute of Certified Public Accountants |
| May 17, 2004 | Patrice C. Scatena, Assistant Director of Corporate Affairs, Legal Department, Intel Corporation |
| May 17, 2004 | PricewaterhouseCoopers LLP |
| May 17, 2004 | Deloitte & Touche LLP |
| May 17, 2004 | Mike J. Barcikowski, President, Statistical Dynamics, Castle Rock, Colorado |
| May 17, 2004 | Siemens Aktiengesellschaft |
| May 17, 2004 | BDO Seidman, LLP |
| May 17, 2004 | John J. Stephens, Vice President and Controller |
| May 17, 2004 | Robert Hodgkinson, Director, Technical, The Institute of Chartered Accountants in England & Wales |
| May 16, 2004 | Hal A. Garyn, Senior Vice President - Director of Audit and Risk Services, Commercial Federal Corporation |
| May 14, 2004 | Christopher M. Connor, Chairman and Chief Executive Officer, The Sherwin-Williams Company |
| May 14, 2004 | Steven A. Rogers, Vice President, Controller and Principal Accounting Officer, Dominion Resources, Inc. |
| May 10, 2004 | D. Scott Huggins, CIA, CFSA, CFE, Senior Vice President & Chief Auditor, Fulton Financial Corporation |
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| May 10, 2004 | Matthew Gagnon, Director, Internal Audit, The Rouse Company |
| May 9, 2004 | Matthew Leitch, ICAEW, London, United Kingdom |
| May 7, 2004 | Grant Thornton LLP |
| May 7, 2004 | Charlotte M. Bahin, Senior Vice President, Regulatory Affairs, America's Community Bankers |
| May 5, 2004 | Barry S. Augenbraun, Senior Vice President, Raymond James Financial, Inc., St. Petersburg, Florida |
| Apr. 29, 2004 | Dennis M. Stevens, Internal Auditor, Alamo Group |
| Apr. 28, 2004 | Kate Asbeck Chair, PCAOB Subcommittee Committee on Corporate Reporting, Financial Executives International |
| Apr. 27, 2004 | Leon J. Level, Chief Financial Officer, Computer Sciences Corporation |
| Apr. 20, 2004 | Gayle Graham, CFO, Small Community Bank, Clovis, California |
| Apr. 13, 2004 | Barry S. Augenbraun, Senior Vice President and Corporate Secretary, Raymond James Financial, Inc., St. Petersburg, Florida |
| Mar. 17, 2004 | Crowe Chizek and Company LLC |
