Appendix 1 - Submissions

1. Pitcher Partners

2. Ms Barbara Mescher

3. Australian Accountin g Standards Board

4. Mr Keith Alfredson

5. PKF Australia Limited

6. The Co-operataive Federation of Western Australia Inc.

7. Professors Graeme Dean and Frank Clarke

8. The Institute of Chartered Accountants in Australia

9. Ernst & Young

10 Norco Co-operative Limited

11. CPA Australia

12. The Group of 100

13. Co-operative Federation of NSW Ltd

14. Australian Institute of Company Directors

15. Department of Accounting & Fin ance

16. Dairy Farmers

17. KPMG

18. Financial Reporting Council

19. National Institute of Accountants

19A National Institute of Accountants

20. Financial Management Group

21. BHP Billiton Limited

22. Price Waterhouse Coopers

23. Investment & Financial Services

24. Longeergan Edwards & Associates

25. The Bega Co-operative Society Limited