| 
                                Stephen A. Zeff (PDF)
                                
                             | 
                            Herbert S. Autrey Professor of Accounting | 
                            Jones Graduate School of Business, Rice University | 
                            
Oct. 18, 2012                             | 
                        
                        
                            | 
                                Karen K. Nelson (PDF)
                                
                             | 
                            Harmon Whittington Professor of Accounting | 
                            Jones Graduate School of Business, Rice University | 
                            
Oct. 18, 2012                             | 
                        
                        
                            | 
                                Mark W. Nelson (PDF)
                                
                             | 
                            Eleanora & George Landew Professor of Managment and Professor of Accounting | 
                            S. C. Johnson Graduate School of Managment, Cornell University | 
                            
Oct. 18, 2012                             | 
                        
                        
                            | 
                                Scott Whisenant (PDF)
                                
                             | 
                            Associate Professor of Accounting | 
                             University of Kansas School of Business | 
                            
Oct. 18, 2012                             | 
                        
                        
                            | 
                                Henry T. C. Hu (PDF)
                                
                             | 
                            Allan Shivers Chair in the Law of Banking and Finance | 
                            The University of Texas at Austin School of Law | 
                            
Oct. 18, 2012                             | 
                        
                        
                            | 
                                Kenneth Daly (PDF)
                                
                             | 
                            President and CEO  | 
                            National Association of Corproate Directors  | 
                            
Oct. 18, 2012                             | 
                        
                        
                            | 
                                Michelle Edkins (PDF)
                                
                             | 
                            Managing Director, Global Head of Corporate Governance & Responsible Investment | 
                            BlackRock | 
                            
Oct. 18, 2012                             | 
                        
                        
                            | 
                                Larry Rittenberg (PDF)
                                , former Chairman of The Committee of Sponsoring Organizations of the Treadway Commission
                             | 
                            Professor Emeritus, Accounting & Information Systems; Audit Committee Chairman | 
                            Wisconsin School of Business; Woodward, Inc. | 
                            
Oct. 18, 2012                             | 
                        
                        
                            | 
                                Nathalie Berger (PDF)
                                
                             | 
                            Head of Unit, Audit and Credit Rating Agencies | 
                            European Commission | 
                            
Oct. 18, 2012                             | 
                        
                        
                            | 
                                Erik F. Gerding (PDF)
                                
                             | 
                            Associate Professor of Law | 
                            University of Colorado Law School  | 
                            
Oct. 18, 2012                             | 
                        
                        
                            | 
                                Robert A. Prentice (PDF)
                                
                             | 
                            Interim Chair and Professor, Business, Government & Society Department | 
                            McCombs School of Business, The University of Texas at Austin | 
                            
Oct. 18, 2012                             | 
                        
                        
                            | 
                                Dan M. Slack (PDF)
                                
                             | 
                            CEO | 
                            Fire & Police Pension Association of Colorado | 
                            
Oct. 18, 2012                             | 
                        
                        
                            | 
                                Gregory W. Smith (PDF)
                                
                             | 
                            Interim Executive Director | 
                            Public Employees' Retirement Association of Colorado | 
                            
Oct. 18, 2012                             | 
                        
                        
                            | 
                                T. Cory Bleuer (PDF)
                                
                             | 
                            Vice President, Controller & Chief Accounting Officer | 
                            BMC Software, Inc. | 
                            
Oct. 18, 2012                             | 
                        
                        
                            | 
                                Daniel J. Cancelmi (PDF)
                                
                             | 
                            CFO | 
                            Tenet Healthcare Corporation | 
                            
Oct. 18, 2012                             | 
                        
                        
                            | 
                                Patrick T. Mulva (PDF)
                                
                             | 
                            Vice President and Controller | 
                            ExxonMobil Corporation | 
                            
Oct. 18, 2012                             | 
                        
                        
                            | 
                                Cynthia M. Fornelli (PDF)
                                
                             | 
                            Executive Director | 
                            Center for Audit Quality | 
                            
Oct. 18, 2012                             | 
                        
                        
                            | 
                                Gaylen R. Hansen (PDF)
                                
                             | 
                            Partner; Chairman-Elect  | 
                            Ehrhardt Keefe Steiner & Hottman PC; National Association of State Boards of Accountancy | 
                            
Oct. 18, 2012                             | 
                        
                        
                            | 
                                W. David Rook (PDF)
                                
                             | 
                            Partner-in-Charge, Firm Assurance and Advisory Services | 
                            Weaver and Tidwell, LLP | 
                            
Oct. 18, 2012                             | 
                        
                        
                            | 
                                The Honorable Harold M. Williams (PDF)
                                , former Chairman, U.S. Securities and Exchange Commission 
                             | 
                             | 
                             | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                Andrew D. Bailey, Jr. (PDF)
                                ,  former Deputy Chief Accountant, U.S. Securities and Exchange Commission
                             | 
                            Professor Emeritus | 
                            University of Illinois at Urbana-Champaign | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                James D. Cox (PDF)
                                
                             | 
                            Brainerd Currie Professor of Law | 
                            Duke University | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                Maureen McNichols (PDF)
                                
                             | 
                            Marriner S. Eccles Professor of Public and Private Management and Professor of Accounting, Graduate School of Business; Affiliated Faculty | 
                            Stanford University; Rock Center for Corporate Governance | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                Charles R. Drott (PDF)
                                
                             | 
                            Independent Consultant | 
                             | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                C. Brian Fox (PDF)
                                
                             | 
                            Founder | 
                            Confirmation.com  | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                Steven W. Thomas (PDF)
                                
                             | 
                            Partner | 
                            Thomas, Alexander, Forrester LLP | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                Conrad Hewitt (PDF)
                                , former Chief Accountant, U.S. Securities and Exchange Commission 
                             | 
                            Director | 
                            Bank of the West | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                Eric Keller (PDF)
                                
                             | 
                            Chief Operating Officer | 
                            Kleiner Perkins Caufield & Byers  | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                Mike Kwatinetz (PDF)
                                
                             | 
                            General Partner | 
                            Azure Capital Partners  | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                Janice Hester Amey; Robin Madsen (PDF)
                                
                             | 
                            Portfolio Manager, Corporate Governance; Chief Financial Officer | 
                            California State Teachers' Retirement System (CalSTRS) | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                William H. Baribault (PDF)
                                
                             | 
                            Trustee and Independent Director; Chairman | 
                            American Funds; Oakwood Enterprises, Inc. | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                Kenneth A. Goldman (PDF)
                                
                             | 
                            Senior Vice President and Chief Financial Officer | 
                            Fortinet, Inc.  | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                Richard D. Levy (PDF)
                                
                             | 
                             Executive Vice President and Controller | 
                            Wells Fargo & Company | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                David Gerald (PDF)
                                
                             | 
                            Founder, President and Chief Executive Officer | 
                            Securities Investors Association Singapore  | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                Koichiro Kuramochi (PDF)
                                
                             | 
                            Deputy Chief Accountant, Corporate Accounting and Disclosure Division  | 
                            Financial Services Agency - Japan  | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                David Follett (PDF)
                                
                             | 
                            Chief Practice Officer | 
                            Moss Adams LLP | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                Thomas E. Gard (PDF)
                                
                             | 
                            Partner-in-Charge, Audit | 
                            Armanino McKenna LLP  | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                Paul Regan (PDF)
                                
                             | 
                            Chairman | 
                            Hemming Morse, LLP  | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                Gilbert R. Vasquez (PDF)
                                
                             | 
                            Managing Partner | 
                            Vasquez & Company LLP  | 
                            
Jun. 28, 2012                             | 
                        
                        
                            | 
                                The Honorable Roderick M. Hills (PDF)
                                , former Chairman, U.S. Securities and Exchange Commission
                             | 
                            Chairman; Partner | 
                            Hills Program on Governance at the Center for Strategic and International Studies; Hills, Stern & Morley | 
                            
Mar. 22, 2012                             | 
                        
                        
                            | 
                                David M. Becker (PDF)
                                , former General Counsel and Senior Policy Director, U.S. Securities and Exchange Commission
                             | 
                            Partner | 
                            Cleary Gottlieb Steen & Hamilton LLP | 
                            
Mar. 22, 2012                             | 
                        
                        
                            | 
                                Robert Pozen (PDF)
                                
                             | 
                            Senior Lecturer; Senior Fellow; Member of the Audit Committee | 
                            Harvard Business School; Brookings Institution; Medtronic, Inc.; Nielsen Holdings N.V. | 
                            
Mar. 22, 2012                             | 
                        
                        
                            | 
                                Jack T. Ciesielski (PDF)
                                
                             | 
                            President | 
                            R.G. Associates, Inc. | 
                            
Mar. 22, 2012                             | 
                        
                        
                            | 
                                Mia Martinez (PDF)
                                
                             | 
                            Deputy Director | 
                            Black Economic Council; Latino Business Chamber of Greater Los Angeles; National Asian American Coalition | 
                            
Mar. 22, 2012                             | 
                        
                        
                            | 
                                Larry Harrington (PDF)
                                
                             | 
                            Vice President of Internal Audit; Chairman of the North American Board | 
                            Raytheon Company; Institute of Internal Auditors | 
                            
Mar. 22, 2012                             | 
                        
                        
                            | 
                                Jack Parsons (PDF)
                                
                             | 
                            independent financial consultant | 
                             | 
                            
Mar. 22, 2012                             | 
                        
                        
                            | 
                                Barbara Arel (PDF)
                                
                             | 
                            Assistant Professor | 
                            School of Business Administration, The University of Vermont | 
                            
Mar. 22, 2012                             | 
                        
                        
                            | 
                                Al Ghosh (PDF)
                                
                             | 
                            Professor of Accountancy, Stan Ross Scholar | 
                            Zicklin School of Business, Baruch College —The City University of New York | 
                            
Mar. 22, 2012                             | 
                        
                        
                            | 
                                David Hirschmann (PDF)
                                
                             | 
                            President and Chief Executive Officer | 
                            U.S. Chamber of Commerce, Center for Capital Markets Competitiveness | 
                            
Mar. 22, 2012                             | 
                        
                        
                            | 
                                Arnold Wright (PDF)
                                
                             | 
                            Joseph M. Golemme Research Chair | 
                            Northeastern University, College of Business Administration | 
                            
Mar. 22, 2012                             | 
                        
                        
                            | 
                                Joe Adams (PDF)
                                
                             | 
                            Managing Partner and Chief Executive Officer | 
                            McGladrey & Pullen LLP | 
                            
Mar. 22, 2012                             | 
                        
                        
                            | 
                                Charles M. Allen (PDF)
                                
                             | 
                            Chief Executive Officer | 
                            Crowe Horwath LLP | 
                            
Mar. 22, 2012                             | 
                        
                        
                            | 
                                Cynthia M. Fornelli (PDF)
                                
                             | 
                            Executive Director | 
                            Center for Audit Quality | 
                            
Mar. 22, 2012                             | 
                        
                        
                            | 
                                Wayne Kolins (PDF)
                                
                             | 
                            Global Head of Audit and Accounting | 
                            BDO International Limited | 
                            
Mar. 22, 2012                             | 
                        
                        
                            | 
                                Charles Weinstein (PDF)
                                
                             | 
                            Chief Executive Officer | 
                            EisnerAmper LLP | 
                            
Mar. 22, 2012                             | 
                        
                        
                            | 
                                The Honorable Charles A. Bowsher (PDF)
                                , former U.S. Comptroller General
                             | 
                             | 
                             | 
                            
Mar. 21, 2012                             | 
                        
                        
                            | 
                                The Honorable Richard C. Breeden (PDF)
                                , former Chairman, U.S. Securities and Exchange Commission
                             | 
                            Chairman and Chief Executive Officer | 
                            Breeden Capital Management, LLC | 
                            
Mar. 21, 2012                             | 
                        
                        
                            | 
                                James Alexander (PDF)
                                
                             | 
                            Head of Equity Research | 
                            M&G Investment Management | 
                            
Mar. 21, 2012                             | 
                        
                        
                            | 
                                Peter Clapman (PDF)
                                
                             | 
                            Chairman and President | 
                            Governance for Owners USA, Inc. | 
                            
Mar. 21, 2012                             | 
                        
                        
                            | 
                                The Honorable Harvey L. Pitt (PDF)
                                , former Chairman, U.S. Securities and Exchange Commission
                             | 
                            Chief Executive Officer | 
                            Kalorama Partners LLC | 
                            
Mar. 21, 2012                             | 
                        
                        
                            | 
                                Steven E. Buller (PDF)
                                
                             | 
                            Managing Director | 
                            BlackRock, Inc. | 
                            
Mar. 21, 2012                             | 
                        
                        
                            | 
                                Theodore Bunting, Jr. (PDF)
                                
                             | 
                            Senior Vice President, Chief Accounting Officer | 
                            Entergy Corporation | 
                            
Mar. 21, 2012                             | 
                        
                        
                            | 
                                John C. Bogle (PDF)
                                , founder and former Chief Executive, The Vanguard Group
                             | 
                             | 
                             | 
                            
Mar. 21, 2012                             | 
                        
                        
                            | 
                                The Honorable Arthur Levitt (PDF)
                                , former Chairman, U.S. Securities and Exchange Commission
                             | 
                            Senior Advisor | 
                            The Carlyle Group; Goldman Sachs Group, Inc.; Promontory Financial Group | 
                            
Mar. 21, 2012                             | 
                        
                        
                            | 
                                Max H. Bazerman (PDF)
                                
                             | 
                            Jesse Isidor Straus Professor of Business Administration | 
                            Harvard Business School | 
                            
Mar. 21, 2012                             | 
                        
                        
                            | 
                                Don A. Moore (PDF)
                                
                             | 
                            Associate Professor of Management of Organizations | 
                            Haas School of Business, University of California at Berkeley | 
                            
Mar. 21, 2012                             | 
                        
                        
                            | 
                                Greg Jenkins (PDF)
                                
                             | 
                            Professor of Accounting and Information Systems and the William S. Gay Faculty Fellow | 
                            Virginia Polytechnic Institute and State University | 
                            
Mar. 21, 2012                             | 
                        
                        
                            | 
                                Richard L. Kaplan (PDF)
                                
                             | 
                            Peer and Sarah Pedersen Professor of Law | 
                            University of Illinois at Urbana-Champaign | 
                            
Mar. 21, 2012                             | 
                        
                        
                            | 
                                Stephen Chipman (PDF)
                                
                             | 
                            Chief Executive Officer | 
                            Grant Thornton LLP | 
                            
Mar. 21, 2012                             | 
                        
                        
                            | 
                                Joe Echevarria (PDF)
                                
                             | 
                            Chief Executive Officer | 
                            Deloitte LLP | 
                            
Mar. 21, 2012                             | 
                        
                        
                            | 
                                Stephen R. Howe, Jr. (PDF)
                                
                             | 
                            Americas Managing Partner and Managing Partner of the U.S. firm | 
                            Ernst & Young LLP | 
                            
Mar. 21, 2012                             | 
                        
                        
                            | 
                                Robert E. Moritz (PDF)
                                
                             | 
                            Chairman and Senior Partner | 
                            PricewaterhouseCoopers LLP | 
                            
Mar. 21, 2012                             | 
                        
                        
                            | 
                                John B. Veihmeyer (PDF)
                                
                             | 
                            Chairman and Chief Executive Officer | 
                            KPMG LLP | 
                            
Mar. 21, 2012                             |