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Comments on:
Implementation of Sarbanes-Oxley Internal Control Provisions
[File No. 4-497]
Links to comments on File No. 4-497 will be indicated on this page as they are available.
- Comments have been received from individuals and entities using a variety of Letter Types:
|
| Nov. 16, 2005 |
Mike Travis |
| Nov. 14, 2005 |
James M. Kratochvil, Chief Financial Officer, Berry Plastics Corporation |
| Sep. 12, 2005 |
Kelly S. McEntire |
| Jun. 23, 2005 |
Max Crisp, Executive Vice President and Chief Financial
Officer, Stewart Information Services Corporation |
| Jun. 16, 2005 |
Bob Baker |
| Jun. 11, 2005 |
Paul McWilliams |
| May 25, 2005 |
C. Weaver, Internal Audit Associate, Big 4 Accounting Firm, San Francisco, California |
| May 23, 2005 |
Hendrick Vandamme, New York, New York |
| May 9, 2005 |
Nick S. Cyprus, Senior Vice President, Controller and Chief Accounting Officer, The Interpublic Group of Companies, Inc. |
| Apr. 30, 2005 |
Phil Livingston, Vice Chairman, Approva Corporation |
| Apr. 29, 2005 |
Alejandro M. Sanchez, Chief Executive Officer, Florida Bankers Association |
| Apr. 26, 2005 |
Leon J. Level, Vice President and Chief Financial Officer, Computer Sciences Corporation |
| Apr. 25, 2005 |
Lora Ho, Vice President and Chief Financial Officer, Taiwan Semiconductor Manufacturing Company, Ltd. |
| Apr. 20, 2005 |
Lora Ho,
Vice President & CFO, Taiwan Semiconductor Manufacturing Company, Ltd.,
No.8 Li-Hsin 6th Rd. Science Park Hsin-Chu, Taiwan, R.O.C. |
| Apr. 18, 2005 |
William A. Krepick, CEO, Macrovision Corporation, Santa Clara, California |
| Apr. 16, 2005 |
Jerry V. Kehr, Chairman of the Board, Plumas Bank |
| Apr. 16, 2005 |
John Flournoy, Director, Plumas Bank |
| Apr. 15, 2005 |
C.J. Nelson, Executive Vice President and CFO, Celanese Corporation |
| Apr. 15, 2005 |
David Bell, Chief Executive Officer, Australian Bankers' Association |
| Apr. 14, 2005 |
Allen Plyler, Instructor, Keller Graduate School of Business, Chicago, Illinois |
| Apr. 14, 2005 |
Robert B. Goergen, Chairman of the Board, CEO, Blyth, Inc. |
| Apr. 14, 2005 |
Helmut Peter Steiner, Boca Raton, Florida |
| Apr. 14, 2005 |
Marie Perry, Assistant Controller, Brinker International, Dallas, Texas |
| Apr. 14, 2005 |
Stephen E. Markert., Jr., CFO, Blue Bell, Pennsylvania |
| Apr. 13, 2005 |
Cheryl A. Wenzinger, CPA, Professional Director, Denver, Colorado |
| Apr. 12, 2005 |
Gretchen Verdugo, Executive Vice President and Chief Accounting Officer, The Impac Companies |
| Apr. 12, 2005 |
Lynn E. Turner, Managing Director, Glass, Lewis & Co., LLC |
| Apr. 12, 2005 |
Paul R. Zeller, Vice President and Chief Financial Officer, Imation Corp. |
| Apr. 12, 2005 |
Michael C. Wyatt, Chair, Corporate & Securities Committee, Association of Corporate Counsel |
| Apr. 12, 2005 |
David Chavern, Director, Corporate Governance Initiative, U.S. Chamber of Commerce, Washington, District of Columbia |
| Apr. 12, 2005 |
Matthew D. Fitzgerald, CFO, Grant Prideco Inc., Houston, Texas |
| Apr. 12, 2005 |
Jurij Z. Kushner, Mr., Vice President & Controller - Bausch & Lomb Incorporated, Rochester, New York |
| Apr. 12, 2005 |
Gretchen B. Verdugo, Executive Vice President and Chief Accounting Officer, Impac Mortgage Holdings, Inc., Newport Beach, California |
| Apr. 12, 2005 |
David Mathieson, FCMA, VP & CFO , Brady Corporation, Milwaukee, Wisconsin |
| Apr. 12, 2005 |
John F. Giblin, CPA, CFO, Crawford & Company, Atlanta, Georgia |
| Apr. 12, 2005 |
Patrick M Montgomery, CPA, CFE, CTP, Washington, District of Columbia |
| Apr. 12, 2005 |
Mark A. Lettes, Senior VP, CFO, Apex Silver Mines Limited, Denver, Colorado |
| Apr. 12, 2005 |
Senator Carl Levin, Ranking Minority Member, Permanent Subcommittee on Investigations, Committee on Homeland Security and Governmental Affairs, U.S. Senate |
| Apr. 12, 2005 |
Ian Gilbert, Director, Retail Policy, Australian Banker's Association |
| Apr. 12, 2005 |
Barbara Hackman Franklin, President and CEO, Former US Secretary of Commerce, Barbara Franklin Enterprises |
| Apr. 11, 2005 |
James L. Hambrick, Chairman, President and Chief Executive Officer; and Charles P. Cooley, Senior Vice President and Chief Financial Officer, Lubrizol Corporation |
| Apr. 11, 2005 |
Deloitte & Touche LLP, Ernst & Young LLP, KPMG LLP, and PricewaterhouseCoopers LLP |
| Apr. 11, 2005 |
Susannah Haan, Senior Legal Adviser, Company Affairs, CBI, London, UK |
| Apr. 11, 2005 |
Brenda Brigman, Information Technology Consultant, Memphis, Tennessee |
| Apr. 11, 2005 |
John H. Robison, Chairman, UVEST Financial Services, Charlotte, North Carolina |
| Apr. 11, 2005 |
D. Michael Steuert, Senior Vice President & Chief Financial Officer, Fluor Corporation, Aliso Viejo, California |
| Apr. 09, 2005 |
R. Stewart Ewing, Jr., Executive Vice President and Chief Financial Officer, CenturyTel, Inc. |
| Apr. 09, 2005 |
R. Smith, Consultant engaged primarily in S-Ox 404 compliance projects |
| Apr. 07, 2005 |
James B. Lipham, Sr. EVP & CFO, TSYS, Columbus, Georgia |
| Apr. 07, 2005 |
Louis L. Borick, Chairman of the Board, Superior Industries International, Inc. |
| Apr. 07, 2005 |
Steve Odland, Chairman & CEO, Office Depot, Inc., Chairman, Corporate Governance Task Force |
| Apr. 06, 2005 |
David L. Hauser, Group Vice President & Chief Financial Officer, Duke Energy Corporation, Charlotte, North Carolina |
| Apr. 06, 2005 |
Marianne Lake, Managing Director, J.P. Morgan Chase & Co. |
| Apr. 06, 2005 |
Michael J. McGuinness, Assistant Professor, Economics & Business Department, Saint Anselm College |
| Apr. 06, 2005 |
W.A. ("Bill") Loving, Jr., CLBB, Executive Vice President & CEO, Pendleton County Bank |
| Apr. 05, 2005 |
Greg Ehlinger, Senior Vice President and Chief Financial Officer, Irwin Financial Corporation |
| Apr. 05, 2005 |
Thomas A. Fanning, Executive Vice President and Chief Financial Officer, Southern Company |
| Apr. 05, 2005 |
Leland Chan, General Counsel, California Bankers Association |
| Apr. 05, 2005 |
Jennifer Gilyard, Controller, Electro-Sensors, Inc., Minnetonka, Minnesota |
| Apr. 04, 2005 |
Victoria Whitlock, Compliance Practice Manager, Enpria, Inc. |
| Apr. 04, 2005 |
Ernst & Young LLP |
| Apr. 04, 2005 |
Paul C. Roberts, Chief Financial Officer and Treasurer, Schweitzer-Mauduit International, Inc. and Leonard J. Kujawa, Chairman of the Audit Committee of the Board of Directors,
Schweitzer-Mauduit International, Inc. |
| Apr. 04, 2005 | Claude Imbleau, President & CEO, Transbotics Corp., Charlotte, North Carolina |
| Apr. 04, 2005 | Robert J. Kueppers, Chair, Center for Public Company Audit Firms |
| Apr. 03, 2005 |
Dr. Robert Janvier TwoEagles Lee, PhD, External IT Auditor |
| Apr. 03, 2005 | KPMG LLP |
| Apr. 02, 2005 |
Grady E. Means, Chairman, Financial Market Solutions, Washington, District of Columbia |
| Apr. 01, 2005 |
DeAnna Young, PepsiCo, Inc., Assistant to Marie T. Gallagher, Vice President
& Assistant Controller, PepsiCo |
| Apr. 01, 2005 |
Douglas Flint, HSBC Holdings plc |
| Apr. 01, 2005 |
George Yungmann, Vice President, Financial Standards, National Association of Real Estate Investment Trusts |
| Apr. 01, 2005 |
Tim J. Leech, FCA, Chief Methodology Officer Paisley Consulting, Mississauga, Canada |
| Apr. 01, 2005 |
Richard M. Whiting,
Executive Director and General Counsel, The Financial Services Roundtable |
| Apr. 01, 2005 |
Frank Brod, Chair, Committee on Corporate Reporting Financial Executives International |
| Apr. 01, 2005 |
Thomas G. Smith, Executive Vice President, Chief Financial Officer and Secretary, Forest City Enterprises, Inc. |
| Apr. 01, 2005 |
PricewaterhouseCoopers LLP |
| Apr. 01, 2005 |
David McDermott, CRM, President, ARMA International |
| Apr. 01, 2005 |
Deloitte & Touche LLP |
| Apr. 01, 2005 |
Russell B. Stevenson, Jr., Senior Vice President & General Counsel, Ciena Corporation |
| Apr. 01, 2005 |
Neil S. Belloff, Vice President - U.S. Securities Counsel, T Deutsche Telekom |
| Apr. 01, 2005 |
Moray P. Dewhurst, Vice President, Finance and Chief Financial Officer, FPL Group, Inc. |
| Apr. 01, 2005 |
Keith B. Kaplan, CPA |
| Apr. 01, 2005 |
Charlotte M. Bahin, Senior Vice President, Regulatory Affairs, America's Community Bankers |
| Apr. 01, 2005 |
Greg Swalwell |
| Apr. 01, 2005 |
James W. Whalen, Sr., Vice President & Chief Financial Officer, Parker Drilling Company |
| Apr. 01, 2005 |
Matthew Leitch, London, United Kingdom |
| Apr. 01, 2005 |
Michael Holtmann, Dr., Senior Vice President Corporate Audit, E.ON AG, Duesseldorf, Germany |
| Apr. 01, 2005 |
Andrew Gambier, Manager, Technical Strategy, Institute of Chartered Accountants in England & Wales, Chartered Accountants' Hall |
| Apr. 01, 2005 |
Donna J. Fisher, Director of Tax and Accounting, American Bankers Association |
| Apr. 01, 2005 |
Arthur S. Flashman, Vice President, Controller and Principal Accounting Officer and Lori Silverstein, Assistant Vice President and Director of Internal Audit, Boston Properties, Inc. |
| Apr. 01, 2005 |
Robert M. Peebles, Controller, Universal Corporation |
| Apr. 01, 2005 |
William H. Schafer, Sr., Vice President and Chief Financial Officer, Developers Diversified Realty Corporation |
| Apr. 01, 2005 |
Sharilyn Gasaway, Controller, ALLTEL Corporation |
| Apr. 01, 2005 |
Daniel DiTomasso, CPA CIA, Director Internal Audit, Charles River Laboratories International, Wilmington, Massachusetts |
| Apr. 01, 2005 |
Loretta V. Cangialosi, Vice President and Controller, Pfizer Inc. |
| Apr. 01, 2005 |
John P. Rielly,
SVP and CFO and Kevin B. Wilcox, VP and Controller, Amerada Hess Corporation |
| Apr. 1, 2005 |
Peter A. Bridgman, Senior Vice President, PepsiCo, Inc. |
| Mar. 31, 2005 |
Wayne Abernathy, Executive Director, Financial Institutions Policy and Regulatory Affairs, American Bankers Association |
| March 31, 2005 |
Robert Parker, Jr., President and Chief Executive Officer, Parker Drilling Company |
| Mar. 31, 2005 |
John W. Douglass, President and CEO, Aerospace Industries Association |
| Mar. 31, 2005 |
Unibanco – União de Bancos Brasileiros S.A. |
| Mar. 31, 2005 |
Leon Moore Chairman, President and CEO, Cardinal Bankshares Corporation's |
| Mar. 31, 2005 |
Richard C. Henriques, Vice President, Controller, Merck & Co., Inc. and John Canan, Vice President, Corporate Audit Services, Merck & Co., Inc. |
| Mar. 31, 2005 |
James W. DeLoach, Jr., Managing Director, Protiviti Inc. |
| Mar. 31, 2005 |
Andrew J. Brown, Chief Financial Officer, palmOne, Inc. |
| Mar. 31, 2005 |
Neri Bukspan, Managing Director and Chief Accountant, Standard & Poors Credit Market Services |
| Mar. 31, 2005 |
Bradley J. Holiday, Senior Executive Vice President and Chief Financial Officer |
| Mar. 31, 2005 |
Rona Fairhead, Chief Financial Officer, Pearson PLC |
| Mar. 31, 2005 |
John E. Kyees, CFO, Urban Outfitters, Inc. |
| Mar. 31, 2005 |
Christopher Cole, Regulatory Counsel, Independent Community Bankers of America |
| Mar. 31, 2005 |
Leon J. Level, Vice President and Chief Financial Officer, Computer Sciences Corporation |
| Mar. 31, 2005 |
David A. Richards, CIA, President, The Institute of Internal Auditors |
| Mar. 31, 2005 |
Neil Smith, Vice President & Chief Financial Officer, Telewest Global, Inc. |
| Mar. 31, 2005 |
Craig A. Rogerson, President and Chief Executive Officer and Allen A. Spizzo, Vice President and Chief Financial Officer, Hercules |
| Mar. 31, 2005 |
Dr. Robert Janvier TwoEagles Lee, PhD, External IT Auditor |
| Mar. 31, 2005 |
Michael R. Dawson, Vice President and Controller, GlobalSantaFe Corporation, Houston, Texas |
| Mar. 31, 2005 |
Douglas Flint, Chairman, Turnbull Review, Financial Reporting Council |
| Mar. 31, 2005 |
Jim Kneale, Executive Vice President, Finance and Administration and Chief Financial Officer, ONEOK, Inc. |
| Mar. 31, 2005 |
Jane Windmeier, Sr. Vice President, Finance, Target |
| Mar. 31, 2005 |
Patrick J. Erlandson, Chief Financial Officer, UnitedHealth Group |
| Mar. 31, 2005 |
Robert L. Parker, President & Chief Executive Officer, Parker Drilling Company |
| Mar. 31, 2005 |
Michael J.Knesek, Senior Vice President, Controller and Principal Accounting Officer, Enterprise Products Partners L.P. |
| Mar. 31, 2005 |
Thomas J. Duesterberg, President and Chief Executive Officer, Manufacturers Alliance/MAPI |
| Mar. 31, 2005 |
Robert M. Anderson, Executive Director, Committee of Chief Risk Officers |
| Mar. 31, 2005 |
Raymond J. Seabrook, Senior Vice President & Chief Financial Officer and Douglas K. Bradford, Vice President & Controller, Ball Corporation |
| Mar. 31, 2005 |
Adam Woznicki
Finance & Accounting Major, Senior, University of Wisconsin-La Crosse |
| Mar. 31, 2005 |
Lisa A. Soda, Corporate Affairs Associate, American Petroleum Institutive Information Technology Security Forum |
| Mar. 31, 2005 |
Richard R. George, Vice President, Controller and CIO, The Andersons, Inc. |
| Mar. 31, 2005 |
Edward H. Comer, Vice President & General Counsel, Edison Electric Institute |
| Mar. 31, 2005 |
Fred Ament, Vice President and General Auditor; Jane Morreau, Vice President and Controller, Brown-Forman |
| Mar. 31, 2005 |
Rick Weller, Executive Vice President and Chief Financial Officer, Euronet Worldwide, Inc. |
| Mar. 31, 2005 |
Richard T. O'Brien, Executive Vice President and Chief Financial Officer, AGL Resources Inc. |
| Mar. 31, 2005 | Susan Tomasky, Executive Vice President, American Electric Power Company, Inc. and Leonard J. Kujawa, Chairman of the Audit Committee and Chief Financial Officer of the Board of Directors, American Electric Power Company, Inc. |
| Mar. 31, 2005 |
Teresa R. Ward, Vice President, Director of Audit Services, Commercial Federal Bank |
| Mar. 31, 2005 |
Mary Ellen Oliverio, CPA |
| Mar. 31, 2005 |
Lisa Vann, Principal, TLV Group, LLC |
| Mar. 31, 2005 |
Margaret Payn, General Manager Group Finance, Westpac Banking Corporation |
| Mar. 31, 2005 |
Tracy Mullin, President and CEO, National Retail Federation |
| Mar. 31, 2005 |
Ken Lever
Group Finance Director & CFO, Tomkins plc |
| Mar. 31, 2005 |
Carl J. Laurino, Senior Vice President & Chief Financial Officer, The Manitowoc Company, Inc. |
| Mar. 31, 2005 |
Joseph Martin, CPA, Chief Accounting Officer, The American Gas Association |
| Mar. 31, 2005 |
William T. Johnson, Internal Controls Manager, Ohio Valley Bank Company |
| Mar. 31, 2005 |
Maureen A. McAllister, MSIE/CPA, NSF-ISR Ltd. and McAllister Consulting L.L.C., Ann Arbor, Michigan, and Wayne, Illinois |
| Mar. 31, 2005 |
Robert A. Jensen, Seattle, Washington |
| Mar. 31, 2005 |
James G. Campbell,
Vice President, Corporate Controller, Intel Corporation |
| Mar. 31, 2005 |
Catherine Connally, President, Issues Central Inc. |
| Mar. 31, 2005 |
Steven Eisenstein, Philadelphia, Pennsylvania |
| Mar. 31, 2005 |
Steven A. Forrest |
| Mar. 31, 2005 |
Richard T. Ainsworth, Tax Counsel, Taxware LP |
| Mar. 31, 2005 |
Michele J. Hooper, President, Chicago Chapter, Roger W. Raber, President and CEO, and B. Kenneth West, Chairman, National Association of Corporate Directors |
| Mar. 31, 2005 |
David R. Eshleman, President, Expert Process Solutions LLC |
| Mar. 31, 2005 |
Holly L. Nelson |
| Mar. 30, 2005 |
William T. Archey, President and CEO, American Electronics Association |
| Mar. 30, 2005 |
Anonymous |
| Mar. 30, 2005 |
John W. White, Cravath, Swaine & Moore LLP, New York, New York |
| Mar. 30, 2005 |
William H. Hernandez, Sr. Vice President, Finance, PPG Industries, Inc. |
| Mar. 30, 2005 |
James R. Saalfeld, Vice President & General Counsel, Meritage Hospitality Group Inc. |
| Mar. 30, 2005 |
Bryan Sinclair, Corporate Controller, Lone Star Technologies, Inc. |
| Mar. 30, 2005 |
Randall E. Meyer, Mr., CFO, Southwest Bancorporation of Texas, Inc, Houston, Texas |
| Mar. 30, 2005 |
Charlie W. Jones, CPA, Audit Partner, Marshall, Jones & Co., CPAs, Atlanta, Georgia |
| Mar. 30, 2005 |
James J. Gibbons, Redondo Beach, California |
| Mar. 30, 2005 |
Timothy J. Stabosz |
| Mar. 30, 2005 |
Jack T. Ciesielski, President, R.G. Associates, Inc., Baltimore, Maryland |
| Mar. 30, 2005 |
Ashley W. Burrowes, CA, CMA and Barbara J. Eide, CPA, Department of Accountancy, University of Wisconsin |
| Mar. 30, 2005 |
Mark Hall, General Manager, CIO Executive Council, CIO, CXO Media Inc. |
| Mar. 30, 2005 |
W. L. Nutter, Chairman, President and Chief Executive Officer and Gerald J. Pollack, Senior Vice President and Chief Financial Officer, Rayonier |
| Mar. 29, 2005 |
Dwayne E. Jorgensen, CIA, CFE, Global Practice Leader, Sarbanes-Oxley Services & IT Governance |
| Mar. 29, 2005 |
Michael Ramos, CPA |
| Mar. 29, 2005 |
James W. Owens, Chairman and CEO, Caterpillar Inc. |
| Mar. 29, 2005 |
Rod Scott, R.G. Scott & Associates, LLC |
| Mar. 29, 2005 |
Samuel J. Yake, Individual Investor, Paoli, Pennsylvania |
| Mar. 29, 2005 |
Richard A Karp, Ph.D., Chairman and CEO, Catapult Communications Corp., Mountain View, California |
| Mar. 29, 2005 |
William A Kellstrom, Audit Committee Chair, Markwest Hydrocarbon Inc., Denver, Colorado |
| Mar. 29, 2005 |
Damon F. Asbury, Executive Director, State Teachers Retirement System of Ohio, Richard A. Curtis, Executive Director, Highway Patrol Retirement System,
William J. Estabrook, Executive Director, Ohio Police and Fire Pension Fund Laurie Fiori Hacking, Executive Director, Ohio Pubic Employees Retirement System,
James R. Winfree, Executive Director, School Employees Retirement System of Ohio, and R. Keith Overly, Executive Director, Ohio Public Employees Deferred Compensation |
| Mar. 29, 2005 |
David T. Foy, Executive Vice President and Chief Financial Officer, White Mountains Insurance Group |
| Mar. 29, 2005 |
Randall T. Mays, Executive Vice President and Chief Financial Officer, Clear Channel |
| Mar. 28, 2005 |
Warren L. Stout
Director, Corporate Compliance, Belden CDT Inc. |
| Mar. 28, 2005 |
Joesph A. Tiesi, Vice President and Controller, Altria Group, Inc. |
| Mar. 28, 2005 |
Crowe Chizek and Company LLC |
| Mar. 28, 2005 |
Peter Nelson, President and CEO and Richard Nye, Vice President, CFO and Treasurer, Californa Water Service Group |
| Mar. 28, 2005 |
Ramachandran Mahadevan, FCA, Institute of Chartered Accountants of India, Bangalore, India |
| Mar. 28, 2005 |
Lynn A. Fountain, Vice-President Risk Assessment & Audit Services, Aquila Inc. |
| Mar. 26, 2005 |
Curtis C. Verschoor, CPA, CIA, CMA, CFE, Research Professor, School of Accountancy and MIS, DePaul University, Chicago, Illinois
|
| Mar. 26, 2005 |
Ashley W. Burrowes, PhD, CA, CMA, Department of Accountancy, University of Wisconsin, La Crosse, Wisconsin
|
| Mar. 25, 2005 |
Michael Gibson, Senior Vice President, Controller, Mid State Bank & Trust
|
| Mar. 24, 2005 |
Timothy J. Tumminello, CPA, Baltimore, Maryland |
| Mar. 24, 2005 |
Simon Wadsworth, Chief Financial Officer, Mid America Apartment Communities, Inc., Memphis, Tennessee |
| Mar. 24, 2005 |
Gary Rushlo, Sales Executive/Project Manager, Minneapolis, Minnesota |
| Mar. 24, 2005 |
Darrell D. Beitel, Knowledge Point International - Founding Principal, Greensboro, North Carolina |
| Mar. 23, 2005 |
William R. Brown, Executive Vice President and Chief Financial Officer, Plum Creek Timber Company, Inc. |
| Mar. 23, 2005 |
Michael A. Coke, Executive Vice President and Chief Financial Officer, AMB Property Corporation |
| Mar. 23, 2005 |
Nathan R. Batts, Associate Counsel, North Carolina Bankers Association |
| Mar. 21, 2005 |
Scott Di Valerio, Corporate Vice President, Corporate Controller, Microsoft Corporation |
| Mar. 21, 2005 |
Anonymous CPA |
| Mar. 21, 2005 |
Dr. Helmut Perlet, Member of the Management Board, Group Controlling, Accounting, Taxes, Compliance and Kenneth Rappold, Sarbanes-Oxley 404 Project Team, Allianz AG |
| Mar. 18, 2005 |
Geraldine Burns |
| Mar. 18, 2005 |
Garrett Thornburg, Chairman of the Board and Chief Executive Officer and Larry Goldstone, President and Chief Operating Officer, Thornburg Mortgage |
| Mar. 18, 2005 |
Jeffrey R. Roberts |
| Mar. 18, 2005 |
Robert O'Callahan |
| Mar. 16, 2005 |
William A. Stimson, PhD, SCI Associates |
| Mar. 15, 2005 |
Sonja Olhoft Rego, Assistant Professor of Accounting, Tippie College of Business, University of Iowa |
| Mar. 15, 2005 |
Patricia Corpus, KeyBank, Cleveland, Ohio |
| Mar. 15, 2005 |
Charles H. Leonard, Senior Vice President and Chief Financial Officer, Tracy E. Ohmart, Controller, and Allen C. Capps, Senior Manager Technical Accounting
& Compliance, Texas Eastern Products Pipeline Company |
| Mar. 14, 2005 |
Frederick G. Beisser, CPA, Senior Vice President - Finance, PlanGraphics, Inc., Parker, Colorado |
| Mar. 14, 2005 |
Randy Ouchi, Senior Vice President, Internal Auditor Wilshire State Bank |
| Mar. 12, 2005 |
Compton Center for Procurement & Development, Research Consultants |
| Mar. 11, 2005 |
Dennis M. Stevens, Director, Internal Audit, Alamo Group |
| Mar. 08, 2005 |
Sally Scutt, Managing Director, International Banking Federation |
| Mar. 07, 2005 |
Leon J. Level, Vice President and Chief Financial Officer, Computer Sciences Corporation |
| Mar. 06, 2005 |
Ron Kral, CPA, Partner of Candela Solutions, LLC, Madison, Wisconsin |
| Mar. 06, 2005 |
Anonymous CPA, CPA and Consultant, Santa Clara, California |
| Mar. 05, 2005 |
John A. Yerrick |
| Mar. 04, 2005 |
Paula Jourde, Dallas, Texas |
| Mar. 03, 2005 |
Michael J. Robertson, CPA, Columbus, Ohio |
| Mar. 02, 2005 |
Bob Ross |
| Mar. 01, 2005 |
Leon Moore, Chairman, President CEO, Cardinal Bankshares Corporation , Floyd, Virginia |
| Mar. 01, 2005 |
Robert W. Brown, President CEO, MACC-TRAC Mortgage Quality Assurance, Centennial, Colorado |
| Mar. 01, 2005 |
Darrell W. Simino, Corporate Director, Internal Audit & Controls |
| Mar. 01, 2005 |
Laurie Fiori Hacking, Executive Director, Ohio Public Employees Retirement System |
| Feb. 28, 2005 |
Eric G. Johnson |
| Feb. 28, 2005 |
William J. Keller, Jr. and Robert Luzzatto, Omega Survey Group |
| Feb. 27, 2005 |
Dennis Burnette, President, Cherokee Banking Company (CHKJ, Bulletin Board) Canton, GA |
| Feb. 26, 2005 |
Michael D. Hoyt, MBA Student/Webster University, Mission Viejo, California |
| Feb. 25, 2005 |
Johnathan L. Kempner, President and Chief Executive Officer, Mortgage Bankers Association |
| Feb. 25, 2005 |
David McDermott, CRM, President, Association for Information Management Professionals |
| Feb. 25, 2005 |
Leigh Anne Dear, Houston, Texas |
| Feb. 25, 2005 |
Stuart J. Gold, Engineer, Ambler, Pennsylvania |
| Feb. 25, 2005 |
Blake Barney, Internal Audit Manager, Natures Sunshine Products |
| Feb. 24, 2005 |
James Steffes, CPA, Manager of Compliance Alkermes Corporation, Cambridge, Massachusetts |
| Feb. 23, 2005 |
Kit Whye Chan, FCPA Australia, Singapore |
| Feb. 23, 2005 |
Julio Rodriguez, Atlanta, GA |
| Feb. 23, 2005 |
Michael McConnell, CPA |
| Feb. 23, 2005 |
Michael Cathcart, CPA, Houston, Texas |
| Feb. 23, 2005 |
Robert W. Rouse, Ph.D., Professor of Accounting, College of Charleston, charleston, South Carolina |
| Feb. 23, 2005 |
John A. Yerrick, Retired CPA, Bethesda, Maryland |
| Feb. 22, 2005 |
Paul S. Changfoot, Chartered Accountant Canada and South Africa, Vancouver, British Columbia |
| Feb. 08, 2005 |
Leon J. Level, Vice President and Chief Financial Officer, CSC |
http://www.sec.gov/news/press/4-497.shtml
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