| 
                                Jeremy Perler (PDF)
                                
                             | 
                            Director of Research | 
                            Schilit Forensics  | 
                            
Apr. 3, 2014                             | 
                        
                        
                            | 
                                Michael R. Young (PDF)
                                
                             | 
                            Partner; Chairman, Financial Reporting Committee | 
                            Willkie Farr & Gallagher LLP; New York City Bar Association | 
                            
Apr. 3, 2014                             | 
                        
                        
                            | 
                                Peter H. Nachtwey (PDF)
                                
                             | 
                            Senior Executive Vice President, Chief Financial Officer | 
                            Legg Mason, Inc. | 
                            
Apr. 3, 2014                             | 
                        
                        
                            | 
                                Michael J. Gallagher (PDF)
                                
                             | 
                            Managing Partner, Assurance Quality | 
                            PwC | 
                            
Apr. 3, 2014                             | 
                        
                        
                            | 
                                William Touche (PDF)
                                
                             | 
                            Partner | 
                            Deloitte LLP (UK) | 
                            
Apr. 3, 2014                             | 
                        
                        
                            | 
                                Philip R. Johnson (PDF)
                                
                             | 
                            Chairman of the Audit Committee | 
                            Yorkshire Building Society | 
                            
Apr. 3, 2014                             | 
                        
                        
                            | 
                                Tony Cates (PDF)
                                
                             | 
                            UK Head of Audit | 
                            KPMG LLP (UK) | 
                            
Apr. 3, 2014                             | 
                        
                        
                            | 
                                Liz Murrall (PDF)
                                
                             | 
                            Director of Corporate Governance and Reporting | 
                            UK Investment Management Association | 
                            
Apr. 3, 2014                             | 
                        
                        
                            | 
                                Peter Clapman (PDF)
                                , Former Chief Investment Counsel, TIAA-CREF
                             | 
                            public company board member | 
                             | 
                            
Apr. 3, 2014                             | 
                        
                        
                            | 
                                Monty W. Garrett (PDF)
                                
                             | 
                            Vice President - Finance | 
                            Verizon Communications, Inc. | 
                            
Apr. 3, 2014                             | 
                        
                        
                            | 
                                Joan L. Amble (PDF)
                                , Retired EVP and Principal Accounting Officer, American Express Company
                             | 
                            President; Member, Council of Audit Committee Chairs; public company board member | 
                            JCA Consulting; NACD | 
                            
Apr. 3, 2014                             | 
                        
                        
                            | 
                                James P. Liddy (PDF)
                                
                             | 
                            U.S. Vice Chair Audit; Regional Head of Audit, Americas | 
                            KPMG LLP | 
                            
Apr. 3, 2014                             | 
                        
                        
                            | 
                                Charles J. Pagano (PDF)
                                
                             | 
                            Partner | 
                            WeiserMazars LLP | 
                            
Apr. 3, 2014                             | 
                        
                        
                            | 
                                E. Michael Fehrman (PDF)
                                
                             | 
                            Managing Director, Head of Accounting Policy and Advisory Group Americas | 
                            Deutsche Bank AG | 
                            
Apr. 3, 2014                             | 
                        
                        
                            | 
                                John Corcoran (PDF)
                                
                             | 
                            Fund President, Senior Vice President | 
                            MFS Investment Management | 
                            
Apr. 3, 2014                             | 
                        
                        
                            | 
                                Jeffrey L. Burgess (PDF)
                                
                             | 
                            National Managing Partner of Professional Standards | 
                            Grant Thornton LLP | 
                            
Apr. 3, 2014                             | 
                        
                        
                            | 
                                Gaylen Hansen (PDF)
                                , Immediate Past Chair, National Association of State Boards of Accountancy (NASBA)
                             | 
                            Audit Partner | 
                            EKS&H LLLP  | 
                            
Apr. 2, 2014                             | 
                        
                        
                            | 
                                Richard H. Murray (PDF)
                                
                             | 
                            CEO | 
                            Liability Dynamics Consulting LLC  | 
                            
Apr. 2, 2014                             | 
                        
                        
                            | 
                                Lynn E. Turner (PDF)
                                , Former SEC Chief Accountant 
                             | 
                            Managing Director | 
                            LitiNomics | 
                            
Apr. 2, 2014                             | 
                        
                        
                            | 
                                Jeffrey P. Mahoney (PDF)
                                
                             | 
                            General Counsel | 
                            Council of Institutional Investors | 
                            
Apr. 2, 2014                             | 
                        
                        
                            | 
                                Sir David Tweedie (PDF)
                                , Former Chairman, International Accounting Standards Board
                             | 
                            Chairman of the Board of Trustees | 
                            International Valuation Standards Council | 
                            
Apr. 2, 2014                             | 
                        
                        
                            | 
                                Sven Gentner (PDF)
                                
                             | 
                            Counselor, Economic and Financial Affairs Section | 
                            Delegation of the European Union to the United States | 
                            
Apr. 2, 2014                             | 
                        
                        
                            | 
                                Nick Land (PDF)
                                
                             | 
                            Chairman, Audit and Assurance Council; public company board member | 
                            UK Financial Reporting Council | 
                            
Apr. 2, 2014                             | 
                        
                        
                            | 
                                Arnold Schilder (PDF)
                                
                             | 
                            Chairman | 
                            International Auditing and Assurance Standards Board | 
                            
Apr. 2, 2014                             | 
                        
                        
                            | 
                                Theodore J. Mock (PDF)
                                
                             | 
                            Distinguished Professor of Audit & Assurance | 
                            University of California, Riverside  | 
                            
Apr. 2, 2014                             | 
                        
                        
                            | 
                                Alan L. Beller (PDF)
                                
                             | 
                            Partner; public company board member | 
                            Cleary Gottlieb Steen & Hamilton LLP | 
                            
Apr. 2, 2014                             | 
                        
                        
                            | 
                                Douglas J. Skinner (PDF)
                                
                             | 
                            Eric J. Gleacher Distinguished Service Professor of Accounting | 
                            Booth School of Business, University of Chicago | 
                            
Apr. 2, 2014                             | 
                        
                        
                            | 
                                Joseph B. Ucuzoglu (PDF)
                                
                             | 
                            National Managing Partner, Regulatory and Professional Matters | 
                            Deloitte LLP | 
                            
Apr. 2, 2014                             | 
                        
                        
                            | 
                                Ann M. Cavanaugh (PDF)
                                
                             | 
                            Managing Director, Global Accounting Policy | 
                            BlackRock | 
                            
Apr. 2, 2014                             | 
                        
                        
                            | 
                                Wallace R. Cooney (PDF)
                                
                             | 
                            Vice President-Finance and Chief Accounting Officer | 
                            Graham Holdings Company | 
                            
Apr. 2, 2014                             | 
                        
                        
                            | 
                                Kevin B. Reilly (PDF)
                                
                             | 
                            Americas Vice Chair, Professional Practice and Risk Management | 
                            Ernst & Young LLP | 
                            
Apr. 2, 2014                             | 
                        
                        
                            | 
                                Aulana L. Peters (PDF)
                                , Former SEC Commissioner
                             | 
                            public company board member | 
                             | 
                            
Apr. 2, 2014                             | 
                        
                        
                            | 
                                Kurt N. Schacht (PDF)
                                
                             | 
                            Managing Director | 
                            CFA Institute | 
                            
Apr. 2, 2014                             | 
                        
                        
                            | 
                                W. Anderson (Andy) Bishop (PDF)
                                
                             | 
                            Chief Financial Officer | 
                            Hallador Energy Company | 
                            
Apr. 2, 2014                             | 
                        
                        
                            | 
                                Cartier Esham (PDF)
                                
                             | 
                            Executive Vice President, Emerging Companies | 
                            Biotechnology Industry Organization | 
                            
Apr. 2, 2014                             | 
                        
                        
                            | 
                                Joan Waggoner (PDF)
                                
                             | 
                            Partner, Professional Standards | 
                            Plante & Moran, PLLC | 
                            
Apr. 2, 2014                             |