Hearing on "Accounting and Investor Protection Issues Raised by Enron and Other Public Companies: Oversight of the Accounting Profession, Audit Quality and Independence, and Formulation of Accounting Principles."

10:00 a.m., Thursday, March 14, 2002 - Dirksen 538

Witness List and Prepared Testimony:

Mr. James G. Castellano, CPA
Chairman, Board of Directors
American Institute of Certified Public Accountants (AICPA)
Managing Partner, Rubin, Brown, Gornstein Co., LLP

Mr. James S. Gerson, CPA
Chairman, Auditing Standards Board, AICPA
Partner
National Office of PricewaterhouseCoopers, LLP

Mr. William E. Balhoff, CPA, CFE
Chairman, Executive Committee
AICPA Public Company Practice Section
Senior Audit Director
Postlethwaite & Netterville, A.P.A.C.

Ms. Olivia F. Kirtley, CPA
Former Chair, Board of Directors
AICPA (1998-99)
Retired Vice President and CFO
Vermont American Company

Mr. James E. Copeland, Jr., CPA
Chief Executive Officer
Deloitte & Touche

Mr. Peter J. Wallison
Resident Fellow and Co-Director
Financial Deregulation Project
American Enterprise Institute

Mr. Robert E. Litan
Director, Economic Studies Program
The Brookings Institution
Bear, Stearns & Co. Inc.

Opening Statements of Committee Members

Chairman Paul S. Sarbanes (D-MD)

Senator Debbie Stabenow (D-MI)


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