| Lettre | Nom du répondant | Organisation |
| 1 | Richard N. Burton | McCain Foods Limited |
| 2 | Henry R. Lawrie, FCA | |
| 3 | Hilal Ahmad | |
| 4 | Gregg Hanson, FCA | Wawanesa Mutual Insurance Company |
| 5 | John Kelly | Scarrow & Donald LLP |
| 6 | Gary Porter, FCGA, CA | Porter Hetu International Standards Committee |
| 7 | Phil Cowperthwaite, CA | Cowperthwaite Mehta Chartered Accountants |
| 8 | James S. Henderson,
MBA, FCA | Grande Prairie Regional College |
| 9 | David A. Scott | Canadian Public Accountability Board |
| 10 | Dr. Karim Jamal, CA | University of Alberta |
| 11 | Trent W. Klein, CA | |
| 12 | Mohammad Bilal Nasir | |
| 13 | Myles E. Bourke, FCA | Institute of Chartered Accountants of Alberta |
| 14 | Rupert Cass, CA | Cass & Fraser Chartered Accountants |
| 15 | Stéphane Bibeau, CA
Luc Cyrenne, CGA
Réal Lamarche, CGA | |
| 16 | James Horwich, CA
Peter Wilde, CA | Dockrill Horwich Rossiter Chartered
Accountants
Raymond Wilde Chartered
Accountants |
| 17 | Geoff Gatien, CA | |
| 18 | Alan T. Mak,
CA·CBC CPA AHKSA | |
| 19 | Laurie P. Moen, CMA,CA | |
| 20 | Jonathan Wellum, CFA
James Cole, CFA | AIC Investment Services Inc. |
| 21 | Micheline Coderre, CA | Ordre des comptables agréés du Québec |
| 22 | James Gaa, FCGA, PhD
Andrew Hilton, CA, PhD
Thomas Matthews, PhD | School of Business, University of Alberta |
| 23 | Gordon Richardson | Rotman School of Management, University of Toronto |
| 24 | Karen Touche Lightstone | Department of Accounting, Saint Mary's University |
| 25 | Fred Wendel, CMA, CA | Provincial Auditor Saskatchewan |
| 26 | Karen Parsons, CA | Grant Thornton LLP |
| 27 | Michael J. Harris, CA | Nexen Inc. |
| 28 | T. Ross Archibald,
PhD, FCA | Richard Ivey School of Business
The University of Western Ontario |
| 29 | Richard Gagnon | Ministere des Finances Quebec |
| 30 | John D. Watson, FCA | EnCana Corporation |
| 31 | Arn van Iersel | Office of the Auditor General — British Columbia |
| 32 | Paul V. Beesley | Empire Company Limited |
| 33 | Coleen Volk | Canada Mortgage and Housing Corporation |
| 34 | Tracey C. Ball, CA | Canadian Western Bank |
| 35 | Réponse confidentielle | |
| 36 | Cyrus F. Khory,
CA, CBV, CFE | |
| 37 | Lise Croteau, CA | Hydro-Québec |
| 38 | Julie Dickson | Office of the Superintendent of Financial Institutions |
| 39 | Ronald A. Williams, CA | Office of the Comptroller General
Government of Newfoundland and Labrador |
| 40 | Karyn A. Brooks, CA | Financial Executives International |
| 41 | Irene Wiecek | Canadian Academic Accounting Association |
| 42 | Murray A. Mikulak, FCA | Mikulak & Hill LLP |
| 43 | Giannina Lapolla | Loblaw Companies Limited |
| 44 | Serge Godin | CGI Group Inc. |
| 45 | C. Mary H. Best, CA | ArsenaultBestCameronEllis |
| 46 | Renaund Lachance, CA | Vérificateur général du Québec |
| 47 | Confidential Source | |
| 48 | Barb Carle-Thiesson, FCA | Institute of Chartered Accountants of British Columbia |
| 49 | Daniel Lapointe | Canadian Institute of Actuaries |
| 50 | Linda Hohol
Robert Fabes | Toronto Stock Exchange
TSX Venture Exchange |
| 51 | R. Kelly Shaughnessy | Canadian Bankers Association |
| 52 | Tony Andrews
Robert Whittall, P. Eng., CA | Prospectors & Developers Association of Canada |
| 53 | H. L. Doane, FCA | Grant Thornton LLP |
| 54 | Réponse confidentielle | |
| 55 | Peter Rollason | |
| 56 | Tim Wiles | Alberta Finance - Office of the Controller |
| 57 | Benoit Lavigne
Jocelyn Gosselin | |
| 58 | Bob Cole | |
| 59 | Tony Ariganello | CGA Canada |
| 60 | Paul Weiss | KPMG LLP |
| 61 | | PricewaterhouseCoopers LLP |
| 62 | Don Craig | Deloitte & Touche LLP |
| 63 | Douglas L. Cameron | Ernst & Young LLP |
| 64 | Paul A. Smith | Imperial Oil Limited |
| 65 | Brad Kopas | Petroleum Accountants’ Society of Canada |
| 66 | Henry Friesen, CA | Henry Friesen Chartered Accountant Inc. |
| 67 | S.J. McNaughton, CA | McNaughton & Co. Chartered Accountants Prof. Corp. |
| 68 | David P. Willis, CA•CIRP | Willis Associates Chartered Accountants |
