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While all paraeducators suggested that they preferred working directly with students and enjoyed having some degree of autonomy in the classroom and having their opinions heard , those paraeducators who planned to become teachers were especially interested in taking on a larger role that would allow them to develop their teaching skills . A variant on this theme is where the hearer is quite certain of what they have heard , no matter what the evidence to the contrary . Before the court hearing , any party may object by calling or writing the charity or the charity ’ s counsel . Now to return to the questions , as you may have heard , this roadmap states that eliminating the reconciliation requirement will first involve , among other things , a detailed analysis of the faithfulness and consistency of the application and interpretation of International Financial Reporting Standards in financial statements across companies and jurisdictions , combined with continued progress in the convergence work now being conducted by the International Accounting Standards Board and the US Financial Accounting Standards Board . In the case of actual controversy as to the validity of any order issued by the Administrator following a public hearing , any person who will be adversely affected by such order and who had been a party to the proceedings may obtain judicial review by filing in the United States court of appeals for the circuit wherein such person resides or has a place of business , within 60 days after the entry of such order , a petition praying that the order be set aside in whole or in part . Except for applications made during a hearing , all such requests shall be filed with the Dean of Students .