Witnesses at ABA Commission on Multidisciplinary Practice Hearings
| November 12-13, 1998 | Washington, DC |
| Alison Crawley | Head of Professional Ethics, Law Society of England and Wales |
| Andrew Scott | President, Law Institute of Victoria |
| Dr. Thomas O. Verhoeven | Oppenhoff & Radler |
| Elizabeth Wall | Group Director of Legal and Regulatory Affairs, Cable & Wireless plc |
| Gerard Nicolay | Managing Partner, Coopers & Lybrand Juridique et Fiscal |
| Harold Levinson | Professor of Law, Vanderbilt University School of Law |
| J. Rob Collins | Blake, Cassels & Graydon (Law Society of Upper Canada) |
| James Holden | Steptoe & Johnson (former Chair, ABA Section of Taxation) |
| James R. Silkenat | Winthrop, Stimson, Putnam & Roberts (Chair of the Task Force on International Legal Services of the Association of the Bar of the City of New York) |
| Janet L. McDavid | Hogan & Hartson LLP (Chair-elect, ABA Antitrust Section) |
| Karen D. Powell | Petrillo & Powell, P.L.L.C. |
| Leslie S. Shapiro | Padgett Foundation (former IRS Director of Practices) |
| Linda Galler | Professor of Law, Hofstra University School of Law |
| M. Peter Moser | Piper & Marbury LLP (Chair, ABA Standing Committee on Ethics and Professional Responsibility) |
| Michel Gout | President, Council of the Bars and Law Societies of the European Union |
| Stephen J. McGarry | President, Lex Mundi |
| Steven A. Bennett | Executive Vice President and Chief Legal Officer, Cardinal Health, Inc. |
| Susan Gilbert | Ethics Counsel, District of Columbia Bar |
| Ward A. Bower | Altman Weil Pensa, Inc |
| William D. Elliott | Kane, Russell, Coleman & Logan, P.C. |
| William Freivogel | Loss Prevention Counsel, Attorney Liability Assurance Society |
| February 4-6, 1999 | Beverly Hills, California |
| Abbie F. Willard | Assistant Dean of Career Services, Georgetown University Law Center |
| Charles F. Robinson | Law Offices of Charles F. Robinson |
| David Ostrove | Ostrove, Krantz & Ostrove (Past-president, American Association of Attorneys-Certified Public Accountants) |
| Dr. Hans-Jürgen Hellwig | Vice-President, Deutscher Anvaltverein |
| Gérard Mazet | Managing Partner, Jeantet & Associés (President of the International Commission of the French National Bar Council) |
| James Jones | Vice Chairman and General Counsel, APCO Associates James Turner Executive Director, H.A.L.T. |
| Jay G. Foonberg | Bailey & Marzano |
| John Dzienkowski | Professor of Law, University of Texas School of Law |
| Judith M. Billings | Judge, Utah Court of Appeals (Chair, ABA Standing Committee on Pro Bono and Public Service) |
| Kathryn A. Oberly | Vice Chair and General Counsel, Ernst & Young LLP |
| Larry Ramirez | Law Offices of Larry Ramirez, P.A. (Chair, ABA General Practice, Solo and Small Firm Section) |
| Lawrence J. Fox | Drinker Biddle & Reath LLP (former Chair of the ABA Standing Committee on Ethics and Professional Responsibility) |
| Lawrence M. Hill | White & Case |
| Lynda C. Shely | Ethics Counsel, State Bar of Arizona |
| Neil Cochran | Senior Partner, Dundas & Wilson C.S. |
| Philip D. Brent | Philip D. Brent, P.C. (Past-president, American Association of Attorneys-Certified Public Accountants) |
| Samuel B. Sterrett | Vinson & Elkins (former Chief Judge of the U.S. Tax Court) |
| Simon V. Potter | Canadian Bar Association International Practice of Law Committee |
| Stefan F. Tucker | Tucker, Flyer & Lewis, A Professional Corporation (Chair, ABA Section of Taxation) |
| Sydney Traum | Sydney S. Traum, P.A (Past-president, American Association of Attorneys-Certified Public Accountants) |
March 11-12, 1999 | Washington, DC |
| Bernard Wolfman | Bernard Wolfman Professor of Law, Harvard Law School |
| Irwin L. Treiger | Bogle & Gates PLLC (Co-chair, National Conference of Lawyers and Certified Public Accountants) |
| Joseph P. McMonigle | Long & Levit (Chair, ABA Standing Committee on Lawyers Professional Liability) |
| Laurel Terry | Professor of Law, Pennsylvania State University Dickinson School of Law |
| Lora H. Weber | President and Executive Director, Consumers Alliance of the Southeast |
| Richard I. Miller | General Counsel, American Institute of Certified Public Accountants |
| Richard M. Spivak | Managing Partner-Tax North America, Arthur Andersen |
| Roger Page | National Director - Washington National Tax Practice, Deloitte & Touche |
| Samuel A. DiPiazza, Jr. | Managing Partner, Tax Services-Americas, PricewaterhouseCoopers |
| Sydney M. Cone III | Cleary, Gottlieb, Steen & Hamilton |
| Wayne Moore | Director of the The Legal Advocacy Group, AARP |
| William A. Bolger | Executive Director, National Resource Center for Consumers of Legal Services |
| William J. Lipton | Ernst & Young (Co-chair, National Conference of Lawyers and Certified Public Accountants) |
| William M. Hannay, III | Schiff Hardin & Waite (Chair, ABA International Law and Practice Section) |
Others Submitting Written Comments | |
| Edward L. Summers | |
| James L. Brown, Director | Center for Consumer Affairs, University Center for Continuing Education, University of Wisconsin-Milwaukee |
| Todd Gerber | |
| Judge Frederick D. Pepple | Court of Common Pleas, Auglaize County, Ohio |
| Gregory A. Tselikis, Esq. | |
| Edward Lamar Taylor | |
| Michael H. Horner, President | Tom Sawyer Camps, Inc. |
| Scott Hart, President | Ellis/Hart Associates, Inc. |
| Haydee Velazquez Tillotson, Owner | Tillotson Enterprises |
| Mark Phigler, President | Americans for Competitive Telecommunications |
| Lynn E. Turner, Chief Accountant | United States Securities and Exchange Commission |
| Jim Conran, President | Consumers First |
| David A. Swankin, President | Citizen Advocacy Center, American Antitrust Institute |
| Marna S. Tucker | Feldesman, Tucker, Leifer, Fidell & Bank LLP |
| Patrick F. McCartan, Managing Partner | Jones, Day, Reavis & Pogue |
| Consumer Representatives | The Consumer Alliance |
| Al Sterman, Vice President | Arizona Consumers Council & Secretary/Treasurer, Democratic Processes Center |
| Washington Legal Foundation | |
| American Association of Attorney-Certified Accountants | |
| Therese M. Stewart, President | Bar Association of San Francisco |
| Ethics 2000 Liaison Committee | Los Angeles County Bar Association |
| Ad Hoc Committee on Multidisciplinary Practice | ABA Section of Business Law |
| Ramón Mullerat, Esq. | Former President of the Council of the Bars and Law Societies of the European Community |
| Board of Regents | American College of Tax Counsel |
| ABA Standing Committee on Specialization | |
| Professor Robert W. Gordon | Yale Law School |
| Jose Marti, European Financial Manager | Nalco Espanola, S.A. and Nalco Frances, S.A.R.L. |
| Damian Gisbert, Financial Director | Kellogg's Espana, S.A. |
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