American Institute of Certified Public Accountants (AICPA)

Andersen

Andersen Worldwide

Deloitte Touche Tohmatsu International

Ernst & Young

FTI Consulting, Inc.

Grant Thornton International

KPMG International

NCO Group, Inc.

PKF International

PRG-Schultz International, Inc.

Plante & Moran, LLP

PricewaterhouseCoopers

Resources Connection, Inc.

Robert Wood Johnson Foundation

Saffery Champness