Written Testimony Submitted at the 11/16/99 Hearing on NY State Accountancy Legislation

1. Gary Cassiello, CPA Judelson, Giordano and Seigal

2. Elliott, Chairman, AICPA

3. Alan E. Weiner,President, NYSSCPA

4. Eli Mason, Mason & Co.

5. Norman Lipshie, CPA

6. Johanna Duncan-Poitier Deputy Commissioner for the Professions of the State Education Department

7. Arthur Ainsberg, Chair NYS Board for Public Accountancy

8. P. Robert Fox, CPA Eldredge, Fox and Porretti, LLP

9. Douglas Carmichael, PhD, CPA

10. David E. Reid, Esq. Coalition for Affordable Accounting

11. David J. Silverman, Chairman, Government Relations Committee NYS Society of Enrolled Agents

12. Jacqueline LaBarge National Association of Tax Practitioners

13. Harlan Boyd Accreditation Council for Accountancy and Taxation

14. Michael A. Connors, State Director National Society of Accountants

15. William Aiken, Executive Director Jewish Child Care Association

16. Jo Ann Golden Jo Ann Golden, PC

17. Charles R. Pegler, CPA, PLLC

18. Terra Gray H.D. Vest Financial Services

19. Herbert Schoenfeld, CPA NCCPAP

20. Steven B. Lilian Baruch College

21. Dr. Myrna Fischman Long Island University

22. Robert Israeloff Israeloff, Trattner & Co.

23. Thomas Sullivan National Football League

24. Lou Grassi, Grassi and Co.

25. Jeffrey Saltzer Saltzer, Lasser, Piccinnini and Co.

26. Michael Gleespan Saltzer, Lasser, Piccinnini and Co.

27. Alan Chu, President CPA Candidates Committee

28. Ian Nelson, CPA

29. Frank Nusspickel Arthur Anderson LLP

30. Michael Herndon, Manager, Government Relations Certified Financial Planner Board of Standards

31. Joseph Votava, Jr., President International Association for Financial Planning

32. George Foundotos Coughlin, Foundotos, Cullen and Danowski

33. Rudy Hertlein, CFO Viacom International, Inc.

34. Neville Grusd, CFO Merchant Financial Corp.

35. Joeseph Renda, Renda & Renda

36. Michael Hand, CFO, Sotheby's

37. Nadine Gordon Lee, Managing Director U.S. Trust Co. NY

38. Raymond Nowicki, CPA, Nowicki & Co.

39. Vincent Love, CPA

40. Nicholas J. Mastracchio, CPA