International Federation of Accountants
Andersen		Deloitte Touche Tohmatsu Intl.		Grant Thornton
Baker Tilley International		Edmonson Roper		KPMG Peat Marwick
BDO Dunwoody (Canada)		Ernst & Young		MacIntyre Strater International
BDO Seidman (U.S.A.)		Ernst & Young International		Moores Rowland International
Collins Barrow		Evancic Perrault Robertson		Price Waterhouse Coopers
Constantin Group				Porter Hetu International