| Lettre | Nom du répondant | Organisation |
| 1 | Michael D. Casey, CA•CBV | Hemming Weir Casey Inc. |
| 2 | Pierre Couillard, CGA | Autorité des marchés financiers |
| 3 | Colin Yip, CA | Colin Yip & Associates Ltd. Chartered Accountants |
| 4 | Alister Mason | Not-for-Profit Organizations Advisory Committee |
| 5 | Pierre Larochelle | Ministère des Finances du Québec, Directeur des services post-marchés |
| 6 | Tracey C. Ball, | Canadian Western Bank |
| 7 | Richard N. Burton | McCain Foods Limited |
| 8 | Al Rosen | |
| 9 | Richard Rooney | Canadian Coalition for Good Governance |
| 10 | Réponse confidentielle | |
| 11 | Myles Bourke, FCA | Institute of Chartered Accountants of Alberta |
| 12 | Richard Gagnon | Ministère des Finances du Québec, Contrôleur des Finances |
| 13 | Dr. Karim Jamal, CA | |
| 14 | Fred J. Dunn, FCA | Auditor General Alberta |
| 15 | William J. McFetridge | |
| 16 | Micheline Coderre, CA | Ordre des comptables agréés du Québec |
| |
| 17 | Office of the Auditor General of Québec | |
| 18 | Amed Naqvi, FCA | Institute of Charterd Accountants of British Columbia |
| 19 | Heather Card, CMA and Teresa Douma, LL.B | Canadian Council of Christian Charities |
| 20 | Paule Bouchard, FCA | RSM Richter LLP |
| 21 | Arn van Iersel | British Columbia Ministry of Finance |
| 22 | Alister Cowan | Financial Executives International Canada |
| 23 | Robert J. Muter
Michael A. Tambosso | PricewaterhouseCoopers LLP |
| 24 | Keith Boocock | Canadian Public Accountability Board |
| 25 | Brian Lenzin | |
| 26 | Patrick Lett, FCA | Lett Agar & Co. |
| 27 | Bernard Martens, CA | |
| 28 | Joy D. Huffadine, CA | |
| 29 | Sylvie Léger | KPMG LLP |
| 30 | Steven Campbell | Ontario Arts Council |
| 31 | Fred Wendel, CMA, CA | Auditor General Saskatchewan |
| 32 | Steve F. Vieweg, MBA | CMA Canada |
| 33 | R. Kelly Shaughnessy | Canadian Bankers Association |
| 34 | Michelle J. Didow, CA | Meyers Norris Penny LLP |
| 35 | Wayne Evans | |
| 36 | John D. Watson, FCA | EnCana Corporation |
| 37 | Brian Roussie, CMA | |
| 38 | Doug Pearce
Lynne Ronneseth | BC Investment Management Corporation |
| 39 | Julie Dickson | Office of the Superintendent of Financial Institutions Canada |
| 40 | Wayne Morgan, CA | |
| 41 | Gary Porter, FCGA, CA | Porter Hétu International |
| 42 | Michael Barkwell | Petro-Canada |
| 43 | Jane Voll | Insurance Bureau of Canada |
| 44 | Cara-Marie Hait
Fred Snell
Sylvie Anctil-Bavas | British Columbia Securities Commission
Alberta Securities Commission
Autorité des marchés financiers |
| 45 | Stella Leung, CA | Institute of Chartered Accountants of British Columbia |
| 46 | The AC Group of Independent Accounting Firms Limited | |
| 47 | Stéphane Bibeau, CA | |
| 48 | Karen Parsons, CA | Grant Thornton LLP |
| 49 | Anthony Ariganello, FCGA, CPA (Delaware) | CGA-Canada |
| 50 | Marianne Harrison | Manulife Financial |
| 51 | Lise Croteau, CA | Hydro-Québec |
| 52 | Bob Cole | Differential Reporting Advisory Committee |
| 53 | Nicola M. Young, FCA, MBA | |
| 54 | Ralf Dost, CMA
Mara-Lee Statham, CA | GWL Realty Advisors |
| 55 | Nazia Lakhani, CA | BDO Dunwoody LLP |
| 56 | Douglas L. Cameron, FCA | Ernst & Young LLP |
| 57 | Jim McCarter | Office of the Auditor General of Ontario |
| 58 | S. Michael Brooks | Real Property Association of Canada |
| 59 | Mary Keogh | Dominion Bond Rating Services Limited |
| 60 | Richard W. Nesbitt | TSX Group |
| 61 | Wayne Strelioff | Auditor General of British Columbia |
| 62 | Charles-Antoine St-Jean, CA | Treasury Board of Canada Secretariat |
| 63 | Sheila Fraser | Auditor General of Canada |
| 64 | Tim Wiles | Department of Finance, Government of Alberta |
| 65 | David Powell | Canada Finance & Leasing Association |
| 66 | Aurthur Chippin, CA | |
