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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

Modified: 10/16/2014