| | | | | | | | | | | | | | | | | | | Registering, but not testifying: |
| | | | | | Owen, Bob Managing Director (Texas Society of CPAs), Austin, TX |
| | | | | | Caldwell, Jane Director, Grants and Special Programs (Texas Higher Education Coordinating Board), Austin, TX |
| | | | Treacy, William Executive Director (Texas State Board Public Accountancy), Austin, TX |
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