... information is a discussion of the major conclusions that guided the Commission in developing the recommendations presented in this report. I. The Commission Sponsors, Members, and Advisors The Commission ... profession, the SEC and other regulatory and law enforcement bodies, and the academic world. As background to the Commission and its work, this introduction discusses the Commission& apos;s sponsors,members, ... (FEI), the Institute of Internal Auditors (IIA), and the National Association of Accountants (NAA). The six-member Commission was independent of the sponsoring organizations. The chairman of the Commission...