Panelists talked about credit ratings and the use of credit rating services by various corporations. Among the topics they addressed were the accuracy and quality of information provided by credit rating agencies, the need for transparent accounting procedures, and various proposals for a new business model for credit rating agencies. Dan Gallagher moderated. "Users' Perspectives" was the third panel of the Securities and Exchange Commission (SEC) "Roundtable to Examine Oversight of Credit Rating Agencies" held in the auditorium at the SEC's headquarters.