|
|
 |
Comments on Proposed Rule:
Management's Report on Internal Control Over Financial Reporting
[Release No. 33-8762; File No. S7-24-06]
|
Comments in Response to Request for Additional Comment on the definition of the term "significant deficiency," Release No. 33-8811, June 20, 2007 |
| Jul. 20, 2007 | Linda L. Griggs, Chair of the Committee on Law & Accounting and Keith F. Higgins, Chair of the Committee on Federal Regulation of Securities, American Bar Association |
| Jul. 19, 2007 | Hong Wang, Candidate Ph.D, deputy director of Chinese Ministry of Finance, Beijing, China |
| Jul. 18, 2007 | William G. Arendt, Senior Vice President, Corporate Controller, Sprint Nextel Corporation |
| Jul. 18, 2007 | Mark J. Pappas, President, Securities Industry Association, Internal Auditors Division, New York, New York |
| Jul. 18, 2007 | Ernst & Young LLP |
| Jul. 18, 2007 | Deloitte & Touche LLP |
| Jul. 18, 2007 | Stacey K. Geer, Society of Corporate Secretaries and Governance Professionals |
| Jul. 18, 2007 | BDO Seidman, LLP |
| Jul. 18, 2007 | David A. Lifson, President, The New York State Society of Certified Public Accountants |
| Jul. 18, 2007 | Richard D. Brounstein, Chairman, Small Public Company Task Force, Financial Executives International |
| Jul. 18, 2007 | Cynthia M. Fornelli, Executive Director, Center for Audit Quality |
| Jul. 18, 2007 | David A. Richards, Certified Internal Auditor, President, The Institute of Internal Auditors |
| Jul. 18, 2007 | KPMG LLP |
| Jul. 12, 2007 | Peter A. Bridgman, Senior Vice President and Controller, PepsiCo |
| Jul. 12, 2007 | PricewaterhouseCoopers LLP |
| Jul. 12, 2007 | Michael J. Ryan, Jr, U.S. Chamber of Commerce, Washington, District of Columbia |
| Jul. 12, 2007 | Alan F. Eisenberg, Executive Vice President, Emerging Companies and Business Development, Biotechnology Industry Organization |
| Jul. 11, 2007 | Simone Heidema, RA, and Erick Noorloos, RA, RO, AA, EMIA |
| Jul. 9, 2007 | Grant Thornton LLP |
| Jul. 1, 2007 | Keith P. Bishop, Trabuco Canyon, California |
| Jun. 29, 2007 | Julio J. Castellanos, SOX auditor, Mexico, Mexico |
| Jun. 27, 2007 | Alessio Battisti, Internal Auditor, Rome, Italy |
Comments in Response to Proposed Interpretation and Proposed Rule regarding management’s evaluation and assessment of internal control over financial reporting, Release No. 33-8762, December 20, 2006 |
| May 11, 2007 | Grant Seiffert, President, Telecommunications Industry Association, Arlingon, Virginia |
| May 10, 2007 | Chun Chu Ko |
| May 4, 2007 |
Memorandum from the Office of the Chief Accountant regarding a May 4, 2007 telephone meeting with representatives from Business Objects and the Institute of Internal Auditors |
| May 4, 2007 |
Memorandum from the Office of the Chief Accountant regarding a May 4, 2007 telephone meeting with Everett Johnson, 2006-2007 International President, ISACA |
| May 3, 2007 |
Memorandum from the Office of the Chief Accountant regarding a May 3, 2007 telephone meeting with Rod Scott of R.G. Scott and Associates LLC |
| Apr. 19, 2007 |
Memorandum from the Office of the Chief Accountant regarding a February 21, 2007 meeting with the Audit Committee Leadership Summit of Tapestry Networks, Inc. |
| Apr. 3, 2007 |
William G. Arendt, Senior Vice President and Corporate Controller, Sprint Nextel |
| Apr. 2, 2007 |
Eric Henry, Executive Director, State Employees' Retirement System, Commonwealth of Pennsylvania |
| Mar. 30, 2007 |
Frank T. Caprio, Rhode Island General Treasurer, Chairman Employee Retirement System of Rhode Island and State Investment Commission |
| Mar. 29, 2007 |
Robert F. Storch, Chief Accountant, Federal Deposit Insurance Corporation (FDIC) |
| Mar. 19, 2007 |
Paul Chisnall, Executive Director, British Bankers' Association |
| Mar. 8, 2007 |
Dorien Fransens, Secretary General, European Association of Listed Companies |
| Mar. 6, 2007 |
Memorandum from the Office of the Chief Accountant regarding a March 6, 2007, meeting with representatives from the Association of Financial Professionals |
| Mar. 6, 2007 |
Linda L. Griggs, Chair of the Committee on Law & Accounting, and Keith F. Higgins, Chair of the Committee on Federal Regulation of Securities, American Bar Association |
| Mar. 1, 2007 |
Karen Michell, Vice-President, Banking Operations, Canadian Bankers Association |
| Feb. 27, 2007 |
Michele L. Cahn Peters, Vice President-External Affairs, Xerox Corporation, Chair, Corporate Governance Coordinating Committee, Business Roundtable |
| Feb. 27, 2007 |
Ashley W. Burrowes, PhD, FCA, CMA, Associate Professor of Accountancy, University of Wisconsin, La Crosse, Wisconsin |
| Feb. 27, 2007 |
W. Alan Barnes, CPA, CIA, Director of Internal Audit, Neenah Paper Inc. |
| Feb. 27, 2007 |
Thomas E. Riley, President, New York State Society of Certified Public Accountants |
| Feb. 27, 2007 |
R. Malcolm Schwartz, Chief Operating Officer, CRS Associates LLC |
| Feb. 27, 2007 |
WithumSmith+Brown Global Assurance, LLC |
| Feb. 27, 2007 |
Dustin W. Wedheimer, Controller-PPL Global, PPL Corporation |
| Feb. 27, 2007 |
Peter J. Daniel, Senior Vice President
& Controller, Ford Motor Company |
| Feb. 27, 2007 |
Barbara Roper, Director of Investor Protection, Consumer Federation of America, Edmund Mierzwinski, Consumer Program Director, U.S. Public Interest Research Group and Kenneth McEldowney, Executive Director, Consumer Action |
| Feb. 27, 2007 |
M.J.L. van Ool, Project Manager, Akzo Nobel NV |
| Feb. 27, 2007 |
Peter D. Hirsch, CPA |
| Feb. 26, 2007 |
David C. Chavern, Chief Operating Officer and Senior Vice President, U.S. Chamber of Commerce |
| Feb. 26, 2007 |
Laurence Tracol, Sr. Manager of Worldwide Compliance, Xilinx, Inc. |
| Feb. 26, 2007 |
George L. Yungmann, Senior Vice President, Financial Standards, National Association of Real Estate Investment Trusts |
| Feb. 26, 2007 |
Robert Hodgkinson, Executive Director, Technical, The Institute of Chartered Accountants in England & Wales |
| Feb. 26, 2007 |
Michael E. Keane, Vice President and Chief Financial Officer of Computer Sciences Corporation |
| Feb. 26, 2007 |
Philip V. Bancroft, Chief Financial Officer, ACE Limited |
| Feb. 26, 2007 |
Jonathan Chadwick, Vice President, Corporate Controller, Principal Accounting Officer, Cisco Systems |
| Feb. 26, 2007 |
James J. Angel, Ph.D., CFA, Associate Professor of Finance, McDonough School of Business, Georgetown University |
| Feb. 26, 2007 |
Sharon A. Haeger, Regulatory Counsel, America’s Community Bankers |
| Feb. 26, 2007 |
Neal L. Wolkoff, Chairman and CEO, American Stock Exchange |
| Feb. 26, 2007 |
Jonathan Otto, 2007 Candidate for CPA Exam,
University of Wisconsin at La Crosse |
| Feb. 26, 2007 |
Jay Timmons, Senior Vice President
for Policy and Government Relations, National Association of Manufacturers |
| Feb. 26, 2007 |
Richard L. Trumka, Secretary-Treasurer, American Federation of Labor and Congress of Industrial Organizations, Washington, District of Columbia |
| Feb. 26, 2007 |
Alan F. Eisenberg, Executive Vice President, Emerging Companies & Business Development, Biotechnology Industry Organization |
| Feb. 26, 2007 |
Richard A. Mueller, American Electric Power, Vice President--Audit Services |
| Feb. 26, 2007 |
Marianne Harrison, Executive Vice President & Controller, Manulife Financial |
| Feb. 26, 2007 |
Institute of Internal Auditors; See also:
Attachment B - IIA’s response to PCAOB Rulemaking Docket Matter No. 021
Attachment C - IIA’s GAIN Scoping Information Technology General Controls (ITGC) Executive Summary Report
|
| Feb. 26, 2007 |
Steve Bartlett, President CEO, The Financial Services Roundtable, Washington, District of Columbia |
| Feb. 26, 2007 |
Patricia J Harned, Ph.D., President, Ethics Resource Center, Washington, District of Columbia |
| Feb. 26, 2007 |
Ernst Young LLP |
| Feb. 26, 2007 |
Jeffrey C Thomson, M.S., Vice President of Research, Institute of Management Accountants, Montvale, New Jersey
|
| Feb. 26, 2007 |
Linda G. Slocombe, CA, Compliance Manager, Stantec Inc., Edmonton, Canada |
| Feb. 26, 2007 |
John W. Douglass, President and CEO, Aerospace Industries Association |
| Feb. 26, 2007 |
Paul Moxey,
Head of Corporate Governance and Risk Management, The Association of Chartered Certified Accountants
|
| Feb. 26, 2007 |
Edward J. Resch, Executive Vice President and Chief Financial Officer, State Street Corporation |
| Feb. 26, 2007 |
Jane Morreau, Vice President and Controller and Andy Kim, Director Internal Auditor, Brown-Forman |
| Feb. 26, 2007 |
Klaus-Peter Feld, Executive Director and Wolfgang P. Böhn, Director, International Affairs, Institut der Wirtschaftsprüfer in Deutschland (Institute of Public Auditors in Germany) |
| Feb. 26, 2007 |
Philip Broadley
Chairman, The Hundred Group of Finance Directors
|
| Feb. 26, 2007 |
Christopher Cole, Regulatory Counsel, The Independent Community Bankers of America |
| Feb. 26, 2007 |
Claire G. Keyles, The Society of Corporate Secretaries and Governance Professionals |
| Feb. 26, 2007 |
Arnold C. Hanish,
Executive Director and Chief Accounting Officer, Eli Lilly and Company |
| Feb. 26, 2007 |
Hal S. Scott, Director, Committee on Capital Markets Regulation |
| Feb. 26, 2007 |
Nina Stofberg, CA (SA), Group SOX Compliance Manager, Sasol Group Services (Pty) Ltd. |
| Feb. 26, 2007 |
Grace L. Hinchman, Senior Vice President and Lawrence J. Salva, Chair, Committee on Corporate Reporting, Financial Executives International |
| Feb. 26, 2007 |
Sabrina Gicaletto, Controller, RAM Energy Resources, Inc. |
| Feb. 26, 2007 |
James Slye, 2009 candidate for CPA exam, University of Wisconsin-La Crosse, La Crosse, Wisconsin |
| Feb. 26, 2007 |
Karen Kerrigan, President CEO, SBE Council |
| Feb. 26, 2007 |
Frank H. Brod, Robert W. Weede, and Marilee Byers, Microsoft Corporation |
| Feb. 26, 2007 |
Hugh J. Campbell, Jr., Union, New Jersey |
| Feb. 26, 2007 |
David Jordan, CPA, Beaverton, Oregon |
| Feb. 26, 2007 |
PricewaterhouseCoopers LLP |
| Feb. 26, 2007 |
Russell Read, Chief lnvestment Officer, CalPERS |
| Feb. 26, 2007 |
Reznick Group, P.C. |
| Feb. 26, 2007 |
Joseph V. Carcello, Ph.D., CPA, CMA, CIA Director of Research, Corporate Governance Center, Ernst & Young Professor, Department of Accounting and Information Management, University of Tennessee |
| Feb. 26, 2007 |
Brian G. O’Malley, Senior Vice President, Internal Audit, Nasdaq Stock Market, Inc. |
| Feb. 26, 2007 |
Victoria D. Hadfield, President, SEMI North America, and Jodi Shelton, Executive Director, FSA |
| Feb. 26, 2007 |
Crowe Chizek and Company LLC |
| Feb. 26, 2007 |
Donna J. Fisher, Director, Tax and Accounting, American Bankers Association |
| Feb. 26, 2007 |
Manan Sagar, Sarbanes-Oxley Manager,
Willis Group |
| Feb. 26, 2007 |
Adam Kleinmaus, 2008 Candidate for CPA Exam,
University of Wisconsin-La Crosse |
| Feb. 26, 2007 |
John G. Gaine, President, Managed Funds Association |
| Feb. 26, 2007 |
Peter A. Bridgman, PepsiCo, Inc. |
| Feb. 26, 2007 |
Daniel J. Waxenberg, Assistant Vice President, Internal Controls, UnumProvident Corporation |
| Feb. 26, 2007 |
James C. Thyen, President and Chief Executive Officer, Kimball International and Robert F. Schneider, Executive Vice President and CFO, Kimball International |
| Feb. 26, 2007 |
Kenneth N. Heintz, Corporate Vice President, Controller and Chief Accounting Officer, Northrop Grumman Corporation |
| Feb. 26, 2007 |
BDO Seidman, LLP |
| Feb. 26, 2007 |
Jeffrey M. Monohan |
| Feb. 26, 2007 |
David K. Owens, Executive Vice President,
Business Operations Group, Edison Electric Institute |
| Feb. 26, 2007 |
Loretta V. Cangialosi, Vice President and Controller, Pfizer Inc. |
| Feb. 26, 2007 |
Emily Rocole,
2008 Accounting Graduate, University of Wisconsin-La Crosse |
| Feb. 26, 2007 |
João Costa, Diretor de Controles Internos e Compliance, Banco Itaú Holding Financeira SA, São Paulo- Brasil |
| Feb. 26, 2007 |
Joshua McDaniel, 2008 Accounting Graduate,
University of Wisconsin - LaCrosse |
| Feb. 26, 2007 |
Kaylene Lahn, VP/Internal Control Officer, Heritage Financial Corporation |
| Feb. 26, 2007 |
Daniel J. Popeo, Chairman and General Counsel and Paul D. Kamenar, Senior Executive Counsel, Washington Legal Foundation |
| Feb. 26, 2007 |
Benjamin J. Hauser, 2008 Accounting Graduate, University of Wisconsin La Crosse |
| Feb. 26, 2007 |
Michelle Lange, 2008 Accounting Graduate, University of Wisconsin-La Crosse |
| Feb. 26, 2007 |
Nila Panyasithavong, 2007 Finance Major,
University of Wisconsin- La Crosse |
| Feb. 26, 2007 |
Lezlee Westine, President and CEO, TechNet |
| Feb. 26, 2007 |
Cal Nitka, Accounting and Information Systems Major, University of Wisconsin - La Crosse |
| Feb. 26, 2007 |
Everett C. Johnson, CPA, 2006-2007 International President, ISACA (www.isaca.org), IT Governance Institute (www.itgi.org) |
| Feb. 26, 2007 |
Cleary Gottlieb Steen & Hamilton LLP |
| Feb. 26, 2007 |
Gregory J. Jonas, Managing Director, Moody's Investors Service |
| Feb. 26, 2007 |
Grant Thornton LLP |
| Feb. 26, 2007 |
D. Keith Bell, Senior Vice President, Accounting Policy, The Travelers Companies, Inc. |
| Feb. 26, 2007 |
Gary L. Sandefur, CPA, The Ohio Society of CPAs Auditing Standards Task Force |
| Feb. 26, 2007 |
John P. Reilly, Senior Vlce President and Chief Financial Officer, Hess Corporation |
| Feb. 26, 2007 |
Wayne Kolins, BDO Seidman, LLP |
| Feb. 26, 2007 |
Valarie L. Sheppard, Vice President, Comptroller, The Procter & Gamble Company |
| Feb. 26, 2007 |
Joseph J. Prochaska Jr., Executive Vice President Finance Operations and Chief Accounting Officer, MetLife |
| Feb. 26, 2007 |
Robert F. Richter, CPA, Newtown Square, Pennsylvania |
| Feb. 26, 2007 |
Marie K. Lee, Director and Counsel, Finance Tax Policy, AeA |
| Feb. 26, 2007 |
Kurtis A. Wolff, CPA, National Director Audit and Accounting, Reznick Group, P.C., Atlanta, Georgia |
| Feb. 26, 2007 |
Kathy Schrock, Tatum LLC, Fort Worth, Texas |
| Feb. 26, 2007 |
Diane Allen, SOX Compliance Manager, 3M Company |
| Feb. 26, 2007 |
Carl Guardino, President & CEO, Silicon Valley Leadership Group |
| Feb. 26, 2007 |
Robert S. Nichols, Financial Services Forum, Washington, District of Columbia |
| Feb. 26, 2007 |
Stephen J. Wuori, Chair, Executive Vice President and Chief Financial Officer, Enbridge Inc. |
| Feb. 26, 2007 |
Norman D. Slonaker, Chair, Financial Reporting Committee, New York City Bar Association |
| Feb. 26, 2007 |
Donald R. Owens, CPA, Director, Schneider Downs Co., Inc., Columbus, Ohio |
| Feb. 26, 2007 |
William H. Hernandez, CFO, PPG Industries, Inc., Pittsburgh, Pennsylvania |
| Feb. 26, 2007 |
Chris A. McWilton, Chief Financial Officer; Tara Maguire, Corporate Controller; Andrew L. Cheskis, General Auditor; MasterCard Incorporated, Purchase, New York |
| Feb. 26, 2007 |
James G. Campbell, Vice President and Corporate Controller, Intel Corporation, Hillsboro, Oregon |
| Feb. 26, 2007 |
Anthony S. Chan, CPA, Partner, Berdon LLP, New York, New York |
| Feb. 26, 2007 |
Curtis C. Verschoor, CPA, CIA, CMA, CFE, L Q Research Professor, School of Accountancy, DePaul University, Chicago, Illinois |
| Feb. 26, 2007 |
KPMG LLP, New York, New York |
| Feb. 26, 2007 |
Lydia DeBaker, 2008 Finance Graduate, University of Wisconsin-LaCrosse, LaCrosse, Wisconsin |
| Feb. 26, 2007 |
Hal S. Scott, Director, Committee on Capital Markets Regulation, Cambridge, Massachusetts |
| Feb. 26, 2007 |
Valentina G. Bruno, Ph.D., Economist, The World Bank, Washington, District of Columbia |
| Feb. 26, 2007 |
Kaushik R. Patel, CA (SA), Pretoria, South Africa |
| Feb. 26, 2007 |
Eric Fandrich, Tokyo, Japan |
| Feb. 26, 2007 |
Derek J. Hammen, 2008 Candidate for CPA Exam, University of Wisconsin-La Crosse, La Crosse, Wisconsin |
| Feb. 26, 2007 |
Jennifer East, 2009 Candidate for CPA Exam, University of Wisconsin-La Crosse, La Crosse, Wisconsin |
| Feb. 25, 2007 |
Iain Macdonald, Group Vice President & Group Controller, BP plc, London, United Kingdom |
| Feb. 25, 2007 |
Jackie Stoikes, 2009 candidate for the CPA Exam, University of Wisconsin- La Crosse |
| Feb. 25, 2007 |
Alec Leavitt, 2008 CPA Candidate, University of Wisconsin-La Crosse, La Crosse, Wisconsin |
| Feb. 25, 2007 |
Natalie M. Lepkowski, Student at University of Wisconsin - La Crosse, La Crosse, Wisconsin |
| Feb. 25, 2007 |
Andrew J. Setz, La Crosse, Wisconsin |
| Feb. 25, 2007 |
Matt Nitka, La Crosse, Wisconsin |
| Feb. 25, 2007 |
Nicholas E. Kolb, La Crosse, Wisconsin |
| Feb. 25, 2007 |
Travis B.P Glaser, La Crosse, Wisconsin |
| Feb. 25, 2007 |
Matthew K. Volm, 2008 Candidate for CPA Exam, University of Wisconsin-La Crosse, La Crosse, Wisconsin |
| Feb. 25, 2007 |
Hoi-Wai Jackie Cheng, 2008 Candidate for CPA Exam, University of Wisconsin-La Crosse, La Crosse, Wisconsin |
| Feb. 25, 2007 |
James W. DeLoach, Jr., Managing Director, Protiviti Inc. |
| Feb. 23, 2007 |
Thomas A. Fanning, Executive Vice President and Chief Financial Officer, Southern Company |
| Feb. 23, 2007 |
Winston M. Talbert, Executive Vice President and Chief Financial Officer, Plains Exploration & Production Company |
| Feb. 23, 2007 |
Michael Travaglini, Executive Director, Pension Reserves Investment Management Board |
| Feb. 23, 2007 |
Eric Slusser, EVP, Chief Accounting Officer & Controller, Cardinal Health, Inc.
|
| Feb. 23, 2007 |
Mark G. Heesen, President, National Venture Capital Association |
| Feb. 23, 2007 |
McGladrey & Pullen, LLP |
| Feb. 23, 2007 |
Samuel H. Pilch, Controller, Chief Accounting Officer, The Allstate Corporation |
| Feb. 23, 2007 |
Nigel Chadwick, Group Financial Controller, BHP Billiton Limited, Melbourne, Australia |
| Feb. 23, 2007 |
Debra L. Wolter, Director of Internal Audit, Hutchinson Technology Incorporated, Hutchinson, Minnesota |
| Feb. 23, 2007 |
Don Frank, Partner, Financial Consulting Firm, Minneapolis, Minnesota |
| Feb. 23, 2007 |
David C. John, Senior Research Fellow, The Heritage Foundation, Washington, District of Columbia |
| Feb. 23, 2007 |
Grant Seiffert, President, Telecommunications Industry Association (TIA), Arlington, Virginia |
| Feb. 23, 2007 |
Joe Peterson, Bachelor of Science, 2008 Canditate for CPA Exam, University of Wisconsin-LaCrosse, Viroqua, Wisconsin |
| Feb. 23, 2007 |
Deloitte Touche LLP, Wilton, Connecticut |
| Feb. 23, 2007 |
Ronald D. Atkinson, President, American Society for Quality (ASQ) |
| Feb. 23, 2007 |
Larry P. Prock, University of Wisconsin-La Crosse, La Crosse, Wisconsin |
| Feb. 23, 2007 |
Dr. Eckhard Mueller, President, Finance Division, BASF AG, Ludwigshafen, Germany |
| Feb. 23, 2007 |
Thomas E. Damman, Chief Executive Officer, Koexco, Birmingham, Alabama |
| Feb. 23, 2007 |
Tim Van Grinsven, University of Wisconsin–La Crosse |
| Feb. 23, 2007 |
Jeff Rohrer, University of Wisconsin–La Crosse |
| Feb. 22, 2007 |
Sherry Smith, Senior Vice President, Finance, Supervalu, Inc. |
| Feb. 22, 2007 |
Jeffrey S. Coorsh, CEO, PCG Worldwide Limited (UK) |
| Feb. 22, 2007 |
James P. Hoffa, General President, International Brotherhood of Teamsters |
| Feb. 22, 2007 |
Larry E. Rittenberg, Ph.D., COSO, Madison, Wisconsin |
| Feb. 21, 2007 |
Memorandum from the Office of the Chief Accountant regarding a February 21, 2007, meeting with representatives from Deloitte and KPMG |
| Feb. 21, 2007 |
Kim S. Price, President and Chief Executive Officer, Citizens South Banking Corporation |
| Feb. 21, 2007 |
W. Scott Emerick, Corporate Controller and Chief Accounting Officer, Lubrizol Corporation |
| Feb. 21, 2007 |
Gregory J. Hayes, Vice President, Accounting and Finance, United Technologies Corporation |
| Feb. 21, 2007 |
Maureen O'Boyle and June M. Johnson, Association for Financial Professionals |
| Feb. 21, 2007 |
Hans H. van Barneveld, General Manager, ING Groep N.V. |
| Feb. 21, 2007 |
Nicholas J. Faber, 2008 Candidate for CPA Exam, University of Wisconsin–La Crosse, La Crosse, Wisconsin |
| Feb. 21, 2007 |
Thomas M. Sullivan, Chief Counsel of Advocacy, and Janis C. Reyes, Assistant Chief Counsel, Office of Advocacy, Small Business Administration |
| Feb. 21, 2007 |
Paul Guzzi, President and CEO, Greater Boston Chamber of Commerce, Boston, Massachusetts
|
| Feb. 21, 2007 |
Ashley M. Kropelnicki, 2009 candidate for CPA exam, University of Wisconsin–La Crosse, La Crosse, Wisconsin |
| Feb. 20, 2007 |
Memorandum regarding a February 20, 2007 meeting with representatives from the Institute of Management Accountants of |
| Feb. 20, 2007 |
Nicole McGuire, University of Wisconsin–La Crosse |
| Feb. 19, 2007 |
Erika Schlechter, 2008 Accounting Graduate,
University of Wisconsin-La Crosse |
| Feb. 19, 2007 |
Wade P. Piazza, 2008 Accounting Graduate, University of Wisconsin La Crosse |
| Feb. 19, 2007 |
Jacob A. Kraus, 2008 Accounting Graduate, University of Wisconsis - La Crosse, La Crosse, Wisconsin |
| Feb. 19, 2007 |
Kimberly A. Krier, 2008 Accounting Graduate, University of Wisconsin - La Crosse, La Crosse, Wisconsin |
| Feb. 19, 2007 |
Joseph Osterbauer, La Crosse, Wisconsin |
| Feb. 19, 2007 |
Justin G. Pavloski, 2008 Accountancy Graduate, University of Wisconsin - La Crosse |
| Feb. 19, 2007 |
Rachel A. Meuleners, La Crosse, Wisconsin |
| Feb. 19, 2007 |
Anna Nystuen, 2008 Graduate University of Wisconsin-La Crosse, La Crosse, Wisconsin |
| Feb. 19, 2007 |
Robert A. Schoelkoph, CPA, Senior Vice-President and Chief Financial Officer, Home Federal Bancorp, Inc., Nampa, Idaho |
| Feb. 19, 2007 |
Giancarlo J. Compuesto, University of Wisconsin–La Crosse |
| Feb. 19, 2007 |
Allen E. Larson, Controller, Minn-Dak Farmers Cooperative, Wahpeton, North Dakota |
| Feb. 19, 2007 |
Steve Biskie, National Director, IT Risk, Hudson Financial Solutions |
| Feb. 19, 2007 |
Lori Popodi |
| Feb. 19, 2007 |
Faisal Danka, MBA, CISA, CISM, CISSP, PRINCE2, Post Grad Program in Finance, Harvard University, London, United Kingdom |
| Feb. 19, 2007 |
Keith B. Kaplan, CPA, Saratoga Springs, New York |
| Feb. 19, 2007 |
Lindsey Ferguson, University of Wisconsin–La Crosse |
| Feb. 19, 2007 |
Betsy Kiefer, University of Wisconsin–La Crosse |
| Feb. 18, 2007 |
Adam Hurst, University of Wisconsin–La Crosse |
| Feb. 16, 2007 |
Angela Yip, San Jose Water Company |
| Feb. 16, 2007 |
Kimberly Huston, University of Wisconsin - La Crosse, 2008 Candidate for CPA Exam |
| Feb. 16, 2007 |
Mark C. Hart, CPA, CFO, Chandler (U.S.A.), Inc., Chandler, Oklahoma |
| Feb. 16, 2007 |
Center for Audit Quality |
| Feb. 16, 2007 |
Jacques Potdevin, President, Fédération des Experts Comptables Européens (European Federation of Accountants) |
| Feb. 15, 2007 |
Memorandum from the Office of the Chief Accountant regarding a February 15, 2007, meeting with representatives from the Center for Audit Quality |
| Feb. 15, 2007 |
Casey Brandow, 2007 Accounting Graduate |
| Feb. 15, 2007 |
Dustin Bakalars, University of Wisconsin–La Crosse |
| Feb. 15, 2007 |
Rod Scott, R.G. Scott & Associates, LLC, Sarasota, Florida |
| Feb. 15, 2007 |
Bruce McCuaig, CA CIA CCSA, Principal Consultant and Chief Risk Officer, Paisley |
| Feb. 14, 2007 |
Ron Lataille, Vice President, Treasurer and Chief Financial Officer, UFP Technologies |
| Feb. 14, 2007 |
Ian D. Lamdin, CPA, CFE, Internal Audit Manager, Symmetricom, Inc. |
| Feb. 13, 2007 |
Ashley A. Lopina, 2008 University Wisconsin La Crosse Accounting Graduate, LaCrosse, Wisconsin |
| Feb. 13, 2007 |
Jeff Mahoney, General Counsel, Council of Institutional Investors |
| Feb. 13, 2007 |
Linda D. Devonish-Mills, CPA, Institute of Management Accountants, Montvale, New Jersey |
| Feb. 13, 2007 |
Peter J. Chepucavage, General Counsel, Plexus Consulting, on behalf of The International Association of Small Broker Dealers and Advisors |
| Feb. 12, 2007 |
James C. Conboy, Jr., President & CEO, CNB Corporation & Citizens National Bank of Cheboygan |
| Feb. 10, 2007 |
Katlin Dassow, 2008 Accounting/Finance Graduate, University of Wisconsin–La Crosse |
| Feb. 10, 2007 |
Kimberly R. Holte, University of Wisconsin–La Crosse |
| Feb. 9, 2007 |
Memorandum from the Office of the Chief Accountant regarding a February 9, 2007, meeting with Cees Klumper and Matthew Shephard |
| Feb. 8, 2007 |
BUSINESSEUROPE |
| Feb. 6, 2007 |
AnnMarie Sagen, 2007 Accounting graduate UW-L, La Crosse, Wisconsin |
| Feb. 2, 2007 |
Peter J. Wallison, Senior Fellow, American Enterprise Institute |
| Jan. 29, 2007 |
Paul A. Sharman, ACMA, President and CEO, Institute of Management Accountants |
| Jan. 29, 2007 |
Paul A. Shaw, Director Internal Audit / SOX, Rockwood Holdings, Inc., Princeton, New Jersey |
| Jan. 26, 2007 |
JD Higginbotham, CPA |
| Jan. 25, 2007 |
Matthew Leitch, London, United Kingdom |
| Jan. 23, 2007 |
Cees Klumper, RA MBA CIA, Amsterdam, Netherlands and Matthew Shepherd, CPA, Boston, MA, USA |
| Jan. 22, 2007 |
Kim Dobson, CA, CISA, Calgary, Canada
|
| Jan. 12, 2007 |
Cheryl Savage, CPA, CIA |
| Jan. 10, 2007 |
Richard A. Karp, Chairman and CEO, Catapult Communications Corp., Mountain View, California |
| Jan. 8, 2007 |
Frank Gorrell, CPA, Groveland, Massachusetts |
| Jan. 7, 2007 |
James J. Finn, Independent Consultant, Lynn, Massachusetts |
| Jan. 3, 2007 |
Dennis M. Stevens, CPA, Director, Internal Audit, Alamo Group, Seguin, Texas
|
| Dec. 29, 2006 |
Oscar Macedo, Netherlands
|
http://www.sec.gov/comments/s7-24-06/s72406.shtml
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