3Remarks of Christopher Cox,Chairman of U.S.Securities and Exchange Commission,proposal principle-based approach to U.S.Standard Setting File Reference No.1125-001 Comment Deadline:January 3,2003.New York December 12,2005:5
4Remarks of Robert H.Herz,Chainnan of Financial Accounting Standards Board in 2005 AICPA National Conference on Current SEC and PCAOB Reporting Developments.December 6,2005:7-8
