Exhibits

The following exhibits were submitted to the SEC in hard copy form with the AICPA's comment letter on September 25, 2000:

  1. Earnscliffe Research & Communications, Report to the United States Independence Standards Board: Research into Perceptions of Auditor Independence and Objectivity - Phase II (July 2000)

  2. Penn, Schoen & Berland Associates, National Industry Survey (Sept. 12, 2000)

  3. W. Steve Albrecht & Robert J. Sack, Accounting Education: Charting the Course through a Perilous Future (Aug. 2000)

  4. AICPA, Serving the Public Interest: A New Conceptual Framework For Auditor Independence (Oct. 20, 1997)

  5. Memorandum from Gary Orren to AICPA, Analysis of Earnscliffe Report and SEC Rule Proposal (Sept. 19, 2000)

  6. Selected AICPA Rules, Interpretations and Requirements

  7. Prepared Testimony of AICPA Representatives before the Securities and Exchange Commission - Public Hearings on Auditor Independence (Sept. 13 and Sept. 21, 2000)