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Since we issued our examination Report and the “ Tips for Plan Fiduciaries ” in May , we ’ ve sought to determine how pension consultants were reacting to the recommendations in the Report  we wanted to see what steps they had taken to address the conflicts of interest and the disclosure issues we had raised . " EAA has long spearheaded programs that help ensure that both new homebuilt aircraft and the people who pilot them are fully ready to fly safely when they take to the sky . The light-sport aircraft rules , which are being developed in conjunction with the pilot certification regulations created under Sport Pilot , are designed to ensure that all manufacturers uphold the consensus standards established an industry-government committee administered by ASTM International , an independent group renowned for establishing stringent standards for many industries . But I 'm now convinced that , whether through XBRL or some other format , interactive data promises to improve the process of financial reporting in the context of better , faster and cheaper access to data . As explained in the May 16th Staff Statement , management has always been , and continues to be , responsible for the reliability of the financial statements prepared subsequent to information system implementations and upgrades .