<searchTitle>ACCOUNTING REFORM AND INVESTOR PROTECTION</searchTitle>
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<accessId>CHRG-107shrg87708-volIII</accessId>
<heading>Volume 3</heading>
<volumeNumber>3</volumeNumber>
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<witness>Arthur Levitt, Chairman, U.S. Securities and Exchange Commission, 1993 to 2000</witness>
<witness>Richard C. Breeden, Chairman, U.S. Securities and Exchange Commission, 1989 to 1993</witness>
<witness>David S. Ruder, Chairman, U.S. Securities and Exchange Commission, 1987 to 1989</witness>
<witness>Harold M. Williams, Chairman, U.S. Securities and Exchange Commission, 1977 to 1981</witness>
<witness>Roderick M. Hills, Chairman, U.S. Securities and Exchange Commission, 1975 to 1977</witness>
<witness>Paul A. Volcker, Chairman, International Accounting Standards Committee Foundation; Chairman, Arthur Andersen's Independent Oversight Board; Former Chairman, Federal Reserve System</witness>
<witness>Sir David Tweedie, Chairman, International Accounting Standards Board; Former Chairman, United Kingdom's Accounting Standards Board</witness>
<witness>Walter P. Schuetze, Chief Accountant, U.S. Securities and Exchange Commission, 1992 to 1995</witness>
<witness>Michael H. Sutton, Chief Accountant, U.S. Securities and Exchange Commission, 1995 to 1998</witness>
<witness>Lynn E. Turner, Chief Accountant, U.S. Securities and Exchange Commission, 1998 to 2001</witness>
<witness>Dennis R. Beresford, Former Chairman, Financial Accounting Standards Board, 1987 to 1997</witness>
<witness>John H. Biggs, Chairman, President, and CEO, Teachers Insurance and Annuity Association-College Retirement Equities Fund (TIAA- CREF)</witness>
<witness>Ira M. Millstein, Co-Chairman of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees; Senior Partner, Weil, Gotshal & Manges, LLP</witness>
<witness>David M. Walker, Comptroller General of the United States, U.S. General Accounting Office; accompanied by: Thomas McCool, Managing Director, Financial Markets and Community Investment; and Robert Gramling, Former Director, Corporate Financial Audits</witness>
<witness>Robert R. Glauber, Chairman and Chief Executive Officer, National Association of Securities Dealers, Inc</witness>
<witness>Joel Seligman, Dean and Ethan A.H. Shepley University Professor, Washington University School of Law in St. Louis; Public Member, American Institute of Certified Public Accountants Professional Ethics Executive Committee</witness>
<witness>John C. Coffee, Jr., Adolf A. Berle Professor of Law, Columbia University School of Law</witness>
<witness>Shaun F. O'Malley, Chairman, 2000 Public Oversight Board Panel on Audit Effectiveness (O'Malley Commission); Former Chairman, Price Waterhouse; Past President, Financial Accounting Foundation</witness>
<witness>Lee J. Seidler, Deputy Chairman of the 1978 AICPA Commission on Auditors' Responsibilities; Managing Director Emeritus, Bear Stearns</witness>
<witness>Arthur R. Wyatt, CPA, Former Chairman, American Institute of Certified Public Accountants' Accounting Standards Executive Committee; Former Chairman, International Accounting Standards Committee; Former Partner, Arthur Andersen & Co.; Professor of Accountancy Emeritus, University of Illinois</witness>
<witness>Abraham J. Briloff, Emanuel Saxe Distinguished Professor Emeritus, Bernard M. Baruch College, CUNY</witness>
<witness>Bevis Longstreth, Member of the O'Malley Commission; Former Commissioner of the Securities & Exchange Commission, 1981- 1984; Retired Partner, Debevoise & Plimpton</witness>
<witness>James G. Castellano, CPA, Chairman, Board of Directors, American Institute of Certified Public Accountants (AICPA); Managing Partner, Rubin, Brown, Gornstein & Company, LLP</witness>
<witness>James E. Copeland, Jr., CPA, Chief Executive Officer, Deloitte & Touche, LLP</witness>
<witness>William E. Balhoff, CPA, CFE, Chairman, Executive Committee, AICPA Public Company Practice Section; Senior Audit Director, Postlethwaite & Netterville, A.P.A.C</witness>
<witness>Olivia F. Kirtley, CPA, Former Chairman, Board of Directors, AICPA (1998-1999); Retired Vice President and CFO, Vermont American Corporation</witness>
<witness>James S. Gerson, CPA, Chairman, Auditing Standards Board, AICPA; Partner, PricewaterhouseCoopers, LLP</witness>
<witness>Robert E. Litan, Vice President and Director, Economic Studies Program, The Brookings Institution</witness>
<witness>Peter J. Wallison, Resident Fellow and Co-Director, Project on Financial Market Deregulation, American Enterprise Institute</witness>
<witness>Charles A. Bowsher, Chairman, Public Oversight Board; Former Comptroller General of the United States; accompanied by: Alan B. Levenson, Counsel to the Public Oversight Board</witness>
<witness>Aulana L. Peters, Member, Public Oversight Board; Former Commissioner, U.S. Securities and Exchange Commission; Retired Partner, Gibson, Dunn & Crutcher</witness>
<witness>John C. Whitehead, Former Co-Chairman, Goldman Sachs & Co.; Former Deputy Secretary of State</witness>
<witness>L. William Seidman, Former Chairman, Federal Deposit Insurance Corporation; Former Chairman, Resolution Trust Corporation</witness>
<witness>Michael Mayo, Managing Director, Prudential Securities, Inc</witness>
<witness>Senator Howard M. Metzenbaum (Ret.), Chairman, Consumer Federation of America</witness>
<witness>Sarah Teslik, Executive Director, Council of Institutional Investors</witness>
<witness>Thomas A. Bowman, CFA, President and Chief Executive Officer, Association for Investment Management and Research</witness>
<witness>Damon A. Silvers, Associate General Counsel, American Federation of Labor and Congress of Industrial Organizations</witness>
<witness>Harvey L. Pitt, Chairman, U.S. Securities and Exchange Commission</witness>
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