SPEAKER INDEX    Segment 1 of 3    Next Segment (2)
CONTENTS   INSERTS   
BAKER            7     33     35     95     98    101    102    104    105  
               111    112    113    114  
BIGGERT         51     52     53  
CANTOR          77     78     79  
GLASSMAN        21     24     29     35     46     50     51     52     53  
                55     60     70     71     72     73     74     75     76  
                77     78     87     88  
GRUCCI          67     68     69     70  
HILLS           90    101    105    106    107    108    112    113    114  
               115    118    122    123    124  
INSLEE          41     43     44  
JONES           70     71     72     73     74     75     76     77     86  
                87     88     89  
KANJORSKI       53     56     57  
KELLY           45     46  
LACKRITZ        14     29     40     41     84     87  
LAFALCE          3      4     31     83     84     85    104    105    106  
               107    108    109    110    118    120    122    123    124  
MALONEY         66  
MELANCON        17     20     30     37     38     39     42     44     45  
                48     49     51     57     63     65     66     67     68  
                85     88  
OXLEY            1      4      7      9     12     14     17     20     24  
                25     28     29     30     33     36     39     41     44  
                45     47     51     66     70     77     79     81     82  
                86     89    110    114    115    116    118    123    125  
ROPER           95    103    105    115    119  
ROUKEMA         40     41     53     57     58     62     64     65     66  
SANDERS          9     36     37     38     39  
SHAYS           58     59     60     61     62  
SHERMAN          9     12     63     64     65  
TURNER          98    108    109    110    116    117    120  
WATERS          79     82  
WATT            47     48     49     50  
WHITE           25     34     56     57     58     59     60     61     62  
                69     70     79  

CONTENTS    SPEAKERS   INSERTS   
STATEMENT OF MARC E. LACKRITZ, PRESIDENT, SECURITIES INDUSTRY ASSOCIATION; 
                                                                 PAGE    14

STATEMENT OF BARRY C. MELANCON, PRESIDENT AND CEO, AMERICAN INSTITUTE OF CERTIFIED PUBLIC 
ACCOUNTANTS
                                                                 PAGE    17

STATEMENT OF JAMES K. GLASSMAN, RESIDENT FELLOW, AMERICAN ENTERPRISE INSTITUTE
                                                                 PAGE    21

STATEMENT OF TED WHITE, DIRECTOR OF CORPORATE GOVERNANCE, CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT 
SYSTEM
                                                                 PAGE    25

STATEMENT OF HON. RODERICK M. HILLS, FORMER CHAIRMAN, SECURITIES AND EXCHANGE COMMISSION
                                                                 PAGE    90

STATEMENT OF BARBARA ROPER, DIRECTOR OF INVESTOR PROTECTION, CONSUMER FEDERATION OF AMERICA
                                                                 PAGE    95

STATEMENT OF LYNN TURNER, DIRECTOR, CENTER FOR QUALITY FINANCIAL REPORTING
                                                                 PAGE    98


INSERTS    SPEAKERS   CONTENTS   
NO INSERTS IN THIS HEARING