T. Larry Gattis	Price Waterhouse LLP Atlanta, Georgia
Leroy Tanker, CPA	Birmingham, Alabama
Mark A. McClure	Deloitte Haskins & Sells Houston, Texas
Nicholas Ecos	Harvard University
Anne Robertson Webster	Arthur Andersen LLP Tampa, Florida
Andrew Rosman	Financial Accounting Standards Board Stanford, Connecticut
James R. Greisch	KPMG Omaha, Nebraska
Debra von Storch	Arthur Young & Co. Dallas, Texas
Mark S. Smith	Ernst & Young LLP Birmingham, Alabama
Karen L. Mackiewicz	Touche Ross & Co. New York, New York
Macey Winn Conradt	Price Waterhouse LLP Dallas, Texas
Curtis C. Andersen	KPMG Salt Lake City, Utah
Karen Colwell	Deloitte & Touche LLP San Francisco, California
Elizabeth Lester	Arthur Andersen LLP Washington, DC
Karl Frey	Coopers & Lybrand LLP New York, New York
Robert Brooker	Ernst & Young LLP Buffalo, New York
Alisa Bressler	Arthur Andersen LLP Chicago, Illinois
Anita Kiehl	Deloitte & Touche LLP Raleigh, North Carolina
Brent Johnson	KPMG Atlanta, Georgia
Sharon A. Steele	Arthur Andersen LLP Boston, Massachusetts