| Letter |
Affiliation |
Submitted By: |
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1
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MICHAEL A. KUCZYNSKI
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View
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1A
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MICHAEL A. KUCZYNSKI
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View
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2
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VAN BEEK CO., LLC
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ROBERT W. RUCK
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View
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3
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MICHAEL D. HUMPHREY
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View
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4
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CPA AUSTRALIA/ICA AUSTRALIA/NIA
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View
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5
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MADHU MADHAVAN
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View
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6
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HOTARAC
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D. W. CHALLEN
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View
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7
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FINANCIAL EXECUTIVES INTERNATIONAL/CCR/CANADA
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VICTOR WELLS
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View
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8
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HUMPHREY NASH
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View
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9
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LONDON SOCIETY OF CHARTERED ACCOUNTANTS
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BRIAN CREIGHTON
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View
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10
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AUSTRALIAN CONSTRUCTORS ASSOCIATION
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JIM BARRETT
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11
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DAVID PROCHAZKA
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View
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12
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REVENUERECOGNITION.COM
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GOTTFRIED SEHRINGER
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View
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13
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MIND THE GAAP, LLC
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SCOTT A. ERHLICH
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14
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INSTITUT DER WIRTSCHAFTSPRUFER
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NORBERT BREKER
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View
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15
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BELGIAN ACCOUNTING STANDARDS BOARD
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JAN VERHOEYE
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View
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16
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ASSOCIATION OF TAXATION TECHNICIANS
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ANNIE BAILEY
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View
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17
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INTERNATIONAL FEDERATION OF ACCOUNTANTS
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JAMES M. SYLPH
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18
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GENERAL DYNAMICS
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JOHN W. SCHWARTZ
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19
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TERESA P. GORDON
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20
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FUJITSU LIMITED
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KAZUO YUASA
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View
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21
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CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF CANADA
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ROCK LEFEBVRE
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22
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GROUP OF 100
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TONY REEVES
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23
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FARSIG
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MICHAEL JONES
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View
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24
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DEUTSCHE TELEKOM AG
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MICHAEL BRUCKS
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View
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25
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MEXICAN INSTITUTE OF PUBLIC ACCOUNTANTS
|
EDUARDO OJEDA LOPEZ AGUADO
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View
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26
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D M BALA CHANDER
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View
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27
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ROCHE GROUP
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F. HOFFMANN-LA ROCHE
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View
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28
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EFAA
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FEDERICO DIOMEDA
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View
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29
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BUSINESSEUROPE
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JEROME P. CHAUVIN
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30
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RAYTHEON COMPANY
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MICHAEL J. WOOD
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View
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31
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VERIZON COMMUNICATIONS INC.
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ROBERT J. BARISH
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32
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ARDF TAIWAN/FASC/STF
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CONRAD C. CHANG
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33
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TELEPHONE AND DATA SYSTEMS
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DOUGLAS D. SHUMA
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34
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UNITED TECHNOLOGIES CORPORATION
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MARGARET M. SMYTH
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35
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INTEL CORPORATION
|
LESLIE CULBERTSON
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View
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36
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DELL INC.
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THOMAS W. SWEET
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View
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37
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MUHANNAD ATMEH
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View
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38
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SAICA
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SUE LUDOLPH
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View
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39
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INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN
|
MUHAMMAD ASIF IQBAL
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View
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40
|
GERMAN CONSTRUCTION INDUSTRY ASSOCIATION
|
RALF-PETER OEPEN
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View
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41
|
OIC
|
ANGELO CASO
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View
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42
|
CEBS
|
KERSTIN AF JOCHNICK
|
View
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43
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SWEDISH ENTERPRISE ACCOUNTING GROUP
|
CLAES NORBERG
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View
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44
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MORGAN STANLEY & CO. INTERNATIONAL PLC
|
ALEX BROUGHAM
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45
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P.A. PIETERSE VAN WIJCK
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46
|
TELSTRA
|
DAVID ANDERSON
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View
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47
|
NEW ZEALAND INSTITUTE OF CHARTERED ACCOUNTANTS
|
JOANNA PERRY
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View
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48
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NEW ZEALAND SECURITIES COMMISSION
|
JANE DIPLOCK
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View
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49
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AUSTRALASIAN COUNCIL OF AUDITORS-GENERAL
|
SIMON O'NEILL
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View
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50
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PROPERTY COUNCIL OF AUSTRALIA
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ROBERTO FITZGERALD
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View
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51
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TAKESHI IMAMURA
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View
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52
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LIFE INSURANCE ASSOCIATION OF JAPAN
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View
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53
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COBHAM PLC
|
PAUL KEMP
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View
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54
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TELECOM ITALIA
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RICCARDO TARANTO
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View
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55
|
DUTCH ACCOUNTING STANDARDS BOARD
|
HANS DE MUNNIK
|
View
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56
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AMP LIMITED
|
PAUL LEAMING
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View
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57
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VODAFONE GROUP PLC
|
ANDY HALFORD
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View
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58
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INVESTMENT AND LIFE ASSURANCE GROUP
|
LYNDA MAYNARD
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View
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59
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NORWEGIAN ACCOUNTING STANDARDS BOARD
|
ERLEND KVAAL
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View
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60
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GRANT THORNTON
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KENNETH C. SHARP
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View
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61
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KPMG IFRG LIMITED
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View
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62
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NOKIA CORPORATION
|
ANJA KORHONEN
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View
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63
|
CALCPA/APASC
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JOANN GUATTERY
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View
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64
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HEWLETT-PACKARD COMPANY
|
JIM MURRIN
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View
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65
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NYSSCPA
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DAVID J. MOYNIHAN
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View
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66
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AVIATION WORKING GROUP
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View
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67
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KBR, INC.
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JOHN W. GANN, JR.
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View
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68
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PRICEWATERHOUSECOOPERS LLP
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View
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69
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INTERNATIONAL BUSINESS MACHINES CORPORATION
|
GREGG L. NELSON
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View
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70
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AMERICAN ACADEMY OF ACTUARIES
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ROWEN B. BELL
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View
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71
|
APPLE
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View
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72
|
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CLARENCE HODGES
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View
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73
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CONSTRUCTION FINANCIAL MANAGEMENT ASSOCIATION
|
JERRY HENDERSON
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View
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73A
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CONSTRUCTION FINANCIAL MANAGEMENT ASSOCIATION
|
JERRY HENDERSON
|
View
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74
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AIR PRODUCTS AND CHEMICALS INC.
|
PAUL E. HUCK
|
View
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75
|
MCDERMOTT INTERNATIONAL, INC.
|
DENNIS S. BALDWIN
|
View
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76
|
ACTEO/AFEP/MEDEF
|
PATRICE MARTEAU
|
View
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77
|
CO-OPERATIVES/CPC
|
PHIL HOLMES
|
View
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78
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LARSEN & TOUBRO LIMITED
|
VAISHALI P. KOPARKER
|
View
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79
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FRANCE TELECOM ORANGE
|
GERVAIS PELLISSIER
|
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80
|
VMEBF
|
FRANK REUTHER
|
View
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81
|
GNAIE
|
JERRY DE ST. PAER
|
View
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82
|
SFAA
|
ROBERT J. DUKE
|
View
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83
|
URS CORPORATION
|
REED N. BRIMHALL
|
View
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84
|
CITY LIGHT DEPARTMENT/SEATTLE
|
FERNANDO ESTUDILLO
|
View
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85
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TRANSCANADA CORPORATION
|
G. GLENN MENUZ
|
View
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|
86
|
|
MICHAEL E. BRADBURY
|
View
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87
|
|
JOHNSON REVNIK
|
View
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|
88
|
BROOKFIELD MULTIPLEX LIMITED
|
LINDA BENSON
|
View
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|
89
|
AUSTRALIAN ACCOUNTING STANDARDS BOARD
|
BRUCE PORTER
|
View
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|
90
|
SECURITY ANALYSTS ASSOCIATION OF JAPAN
|
KEIKO KITAMURA
|
View
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91
|
AUSTRALIAN AND NEW ZEALAND BANK LIMITED
|
SHANE BUGGLE
|
View
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|
92
|
FIRSTRAND BANKING GROUP
|
|
View
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|
93
|
KOREA ACCOUNTING STANDARDS BOARD
|
CHUNGWOO SUH
|
View
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|
94
|
LEIGHTON HOLDINGS LIMITED
|
CARLOS MENDES
|
View
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|
95
|
CNC
|
JEAN-FRANCOIS LEPETIT
|
View
|
|
96
|
SYNTEC INFORMATIQUE
|
|
View
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|
97
|
ACCOUNTING STANDARDS BOARD
|
IAN MACKINTOSH
|
View
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|
98
|
ACCOUNTING STANDARDS BOARD OF JAPAN
|
SHIGEO SAKASE
|
View
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99
|
NIPPON KEIDANREN
|
|
View
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|
100
|
NOVARTIS AG
|
MALCOLM B. CHEETHAM
|
View
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|
101
|
JICPA
|
KIYOSHI ICHIMURA
|
View
|
|
102
|
|
P.S. GRAVESTOCK
|
View
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|
103
|
CIMA
|
NICK TOPAZIO
|
View
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|
104
|
DEUTSCHE POST DHL
|
PETER MISSLER
|
View
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|
105
|
|
FRANCIS RICHARD PEREIRA
|
View
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|
106
|
BP P.L.C.
|
F.W.M. STARKIE
|
View
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|
107
|
NESTLE S.A.
|
H. WIRZ
|
View
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|
108
|
REESA
|
TERESA NETO
|
View
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|
109
|
SAPPI LIMITED
|
MOSES SEKGOBELA
|
View
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|
110
|
DELOITTE TOUCHE TOHMATSU
|
|
View
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|
111
|
SAP AG
|
CHRISTOPH HUETTEN
|
View
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|
112
|
EUROPEAN INSURANCE CFO FORUM
|
PHILIP G. SCOTT
|
View
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|
113
|
CASINO ASSOCIATION OF SOUTH AFRICA
|
DEREK W. AURET
|
View
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|
114
|
DANISH INSURANCE ASSOCIATION
|
HELLE GADE
|
View
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|
115
|
IAIS
|
PETER BRAUMULLER
|
View
|
|
116
|
HSBC HOLDING PLC
|
DOUGLAS J. FLINT
|
View
|
|
117
|
INSTITUTE OF CHARTERED ACCOUNTANTS OF SCOTLAND
|
AMY HUTCHINSON
|
View
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|
118
|
BAE SYSTEMS PLC
|
MATTHEW TURNOR
|
View
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|
119
|
AFRAC
|
ROMUALD BERTL
|
View
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|
120
|
SYNGENTA INTERNATIONAL AG
|
JAMES HALLIWELL
|
View
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|
121
|
ICPAI
|
DECLAN NESTOR
|
View
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|
122
|
DEUTSCHE BANK
|
CHARLOTTE JONES
|
View
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123
|
ERNST & YOUNG GLOBAL LIMITED
|
|
View
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|
124
|
ASSOCIATION OF BRITISH INSURERS
|
MICHAEL MCKERSIE
|
View
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|
125
|
BASEL COMMITTEE ON BANKING SUPERVISION
|
NOUT WELLINK
|
View
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|
126
|
TYCO INTERNATIONAL LTD
|
CAROL ANTHONY DAVIDSON
|
View
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|
127
|
|
RICHARD MACVE
|
View
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|
128
|
FOSTER WHEELER AG
|
LISA Z. WOOD
|
View
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129
|
LOCKHEED MARTIN CORPORATION
|
MARTIN T. STANISLAV
|
View
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|
130
|
PFIZER INC.
|
LORETTA V. CANGIALOSI
|
View
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|
131
|
SHAW GROUP
|
MICHAEL J. KERSHAW
|
View
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132
|
BOEING COMPANY
|
ROBERT J. PASTERICK
|
View
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|
133
|
MBIA INC.
|
HUY TRAN
|
View
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|
134
|
MACPA
|
DENNIS A. REEF
|
View
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|
135
|
AMERICAN ACCOUNTING ASSOCIATION/FASC
|
ROBERT H. COLSON
|
View
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|
136
|
NAMIC
|
WILLIAM BOYD
|
View
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|
137
|
PETER KIEWIT SONS', INC.
|
|
View
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138
|
ILLINOIS CPA SOCIETY/APC
|
REVA B. STEINBERG
|
View
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|
139
|
FINANCIAL EXECUTIVES INTERNATIONAL/CCR
|
ARNOLD HANISH
|
View
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|
140
|
AEROSPACE INDUSTRIES ASSOCIATION
|
MARION C. BLAKEY
|
View
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141
|
WSCPA
|
LAURA LINDAL
|
View
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142
|
LANE CONSTRUCTION CORPORATION
|
JIM M. FERRELL
|
View
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143
|
AGC OF AMERICA
|
JEFFREY D. SHOAF
|
View
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|
144
|
LIBERTY MUTUAL GROUP
|
JOHN D. DOYLE
|
View
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|
145
|
NORTHROP GRUMMAN
|
KENNETH N. HEINTZ
|
View
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|
146
|
FLUOR CORPORATION
|
GARY S. SMALLEY
|
View
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|
147
|
NATIONWIDE INSURANCE GROUP
|
MARTHA L. FRYE
|
View
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|
148
|
MCGLADREY & PULLEN LLP
|
|
View
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|
149
|
SOFTEC
|
MARK E. NEBERGALL
|
View
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|
150
|
CFA INSTITUTE CENTRE/CDPC
|
KURT N. SCHACHT
|
View
|
|
151
|
ACTUARIAL SOCIETY OF SOUTH AFRICA/SAICA
|
JEFF HUBBARD
|
View
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|
152
|
AIB GROUP
|
JENNY WARING
|
View
|
|
153
|
ALLIANZ SE
|
LOUISE JORDAN
|
View
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|
154
|
INTERNATIONAL CONTROLLER ASSOCIATION
|
SIEGFRIED GANBLEN
|
View
|
|
155
|
TELEFONICA S.A.
|
MARTA SOTO
|
View
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|
156
|
CANADIAN BANKERS ASSOCIATION
|
DEBORAH L. CROSSMAN
|
View
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|
157
|
INTERNATIONAL ACTUARIAL ASSOCIATION
|
YVES GUERARD
|
View
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|
158
|
UBS AG
|
RALPH ODERMATT
|
View
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|
159
|
SWISSHOLDINGS
|
GOTTLIEB A. KELLER
|
View
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|
160
|
DFCG
|
JEAN-LUC PEYRET
|
View
|
|
161
|
EUROPEAN SOFTWARE ACCOUNTING GROUP
|
|
View
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|
162
|
BDO GLOBAL COORDINATION B.V.
|
|
View
|
|
163
|
FLETCHER BUILDING LIMITED
|
JOHN HAMES
|
View
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|
164
|
ALCATEL-LUCENT
|
PAUL J. TUFANO
|
View
|
|
165
|
HONEYWELL
|
TALIA M. GRIEP
|
View
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|
166
|
CREDIT SUISSE GROUP
|
RUDOLF BLESS
|
View
|
|
167
|
HURON CONSULTING GROUP
|
MARK E. GROVER
|
View
|
|
168
|
NASBP
|
PATRICK T. PRIBYL
|
View
|
|
169
|
BALFOUR BEATTY PLC
|
DUNCAN MAGRATH
|
View
|
|
170
|
EUROPEAN ACCOUNTING ASSOCIATION/FRSC
|
JAN MARTON
|
View
|
|
171
|
PROVINCE OF BRITISH COLUMBIA
|
CHERYL WENEZENKI-YOLLAND
|
View
|
|
172
|
DANISH ACCOUNTING STANDARDS COMMITTEE
|
ESKILD NORREGAARD JAKOBSEN
|
View
|
|
173
|
INTERNATIONAL CORPORATE GOVERNANCE NETWORK
|
FREDERIC GIELEN
|
View
|
|
174
|
|
J. M. KIMMER
|
View
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|
175
|
RWE
|
|
View
|
|
176
|
HARTFORD FINANCIAL SERVICES GROUP, INC.
|
BETH A. BOMBARA
|
View
|
|
177
|
CISCO SYSTEMS, INC.
|
JONATHAN CHADWICK
|
View
|
|
178
|
GERMAN ACCOUNTING STANDARDS BOARD
|
LIESEL KNORR
|
View
|
|
179
|
INSTITUTE OF CHARTERED ACCOUNTANTS IN IRELAND/ACCOUNTING COMMITTEE
|
MARK KENNY
|
View
|
|
180
|
ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS
|
AZIZ TAYYEBI
|
View
|
|
181
|
INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC
|
MICK HOMAN
|
View
|
|
182
|
MAZARS
|
MICHEL BARBET-MASSIN
|
View
|
|
183
|
EMERSON
|
RICHARD J. SCHLUETER
|
View
|
|
184
|
CORPORATE REPORTING USERS FORUM
|
NICK ANDERSON
|
View
|
|
185
|
POLISH ACCOUNTING STANDARDS COMMITTEE
|
JOANNA DADACZ
|
View
|
|
186
|
MALAYSIAN ACCOUNTING STANDARDS BOARD
|
MOHAMMAD FAIZ AZMI
|
View
|
|
187
|
QUOTED COMPANIES ALLIANCE
|
JOHN PIERCE
|
View
|
|
188
|
ACCOUNTING STANDARDS BOARD
|
PATRICIA O'MALLEY
|
View
|
|
189
|
FAR SRS
|
GORAN ARNELL
|
View
|
|
190
|
LONDON INVESTMENT BANKING ASSOCIATION
|
IAN HARRISON
|
View
|
|
191
|
SWEDISH LISTED CONSTRUCTION COMPANIES
|
CLAES MAGNUS AKESSON
|
View
|
|
192
|
ASSOCIATION OF INTERNATIONAL ACCOUNTANTS
|
|
View
|
|
193
|
CINIF
|
FELIPE PEREZ CERVANTES
|
View
|
|
194
|
ACCOUNTING STANDARDS COUNCIL
|
DEXTER TAN
|
View
|
|
195
|
QANTAS AIRWAYS LIMITED
|
COLIN STORRIE
|
View
|
|
196
|
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
|
STEVE ONG
|
View
|
|
197
|
DICKSON CONSULTING
|
ROBERT J. DICKSON
|
View
|
|
198
|
BT GROUP PLC
|
GLYN PARRY
|
View
|
|
199
|
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS IN ISRAEL
|
ADIR INBAR
|
View
|
|
200
|
AMERICAN COUNCIL OF LIFE INSURERS
|
MICHAEL MONAHAN
|
View
|
|
201
|
|
THANG LE HA
|
View
|
|
202
|
INSTITUTE OF ACTUARIES OF AUSTRALIA
|
TREVOR THOMPSON
|
View
|
|
203
|
GDF SUEZ GROUP
|
CHRISTELLE MARTIN
|
View
|
|
204
|
|
MICHAEL F. VAN BREDA
|
View
|
|
205
|
SIEMENS AG
|
KLAUS PATZAK
|
View
|
|
206
|
PRIVATE COMPANY FINANCIAL REPORTING COMMITTEE
|
JUDITH H. O'DELL
|
View
|
|
207
|
SWEDISH FINANCIAL REPORTING BOARD
|
ANDERS ULLBERG
|
View
|
|
208
|
MICROSOFT CORPORATION
|
BOB LAUX
|
View
|
|
209
|
CIPFA
|
STEVEN CAIN
|
View
|
|
210
|
ICAEW
|
DESMOND WRIGHT
|
View
|
|
211
|
AICPA/PCPS/TIC
|
STEPHEN BODINE
|
View
|
|
212
|
FRENCH SOCIETY OF FINANCIAL ANALYSTS/SFAF
|
JACQUES DE GRELING
|
View
|
|
213
|
IOSCO
|
JULIE A. ERHARDT
|
View
|
|
214
|
ACCOUNTING STANDARDS EXECUTIVE COMMITTEE/AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
|
JAY D. HANSON
|
View
|
|
215
|
FEDERATION OF EUROPEAN ACCOUNTANTS
|
HANS VAN DAMME
|
View
|
|
216
|
EUROPEAN FINANCIAL REPORTING ADVISORY GROUP
|
STIG ENVOLDSEN
|
View
|
|
217
|
COMMITTEE OF EUROPEAN SECURITIES REGULATORS
|
FERNANDO RESTOY
|
View
|
|
218
|
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
|
KIM KUSHMERICK
|
View
|
|
219
|
CONFEDERATION OF BRITISH INDUSTRY
|
|
View
|
|
220
|
SALESFORCE.COM, INC.
|
JOSEPH C. ALLANSON
|
View
|
|
221
|
FEDERATION OF ACCOUNTING PROFESSIONS OF THAILAND
|
KESREE NARONDEJ
|
View
|
|
222
|
INVESTORS TECHNICAL ADVISORY COMMITTEE
|
REBECCA MCENALLY
|
View
|
|
223
|
SWATCH GROUP LTD
|
T. KENEL
|
View
|
|
224
|
INDIANA UNIVERSITY/KSB STUDENTS
|
|
View
|
|
224A
|
INDIANA UNIVERSITY/KSB STUDENTS
|
|
View
|
|
224B
|
INDIANA UNIVERSITY/KSB STUDENTS
|
|
View
|