Follow Julie on Twitter <a href="https://twitter.com/JulieBLindsay">@JulieBLindsay</a>

Julie Bell Lindsay is the Chief Executive Officer of the Center for Audit Quality (CAQ), a position she has held since May 2019. As CEO, Julie is responsible for leading the CAQ in fulfilling its mission of championing the public interest in the capital markets by elevating the quality, credibility and transparency of public company audits and the role of assurance in our markets.

Previously, Julie served as a Managing Director and the Deputy Head of Global Regulatory Affairs at Citigroup, a position she began in February 2017. In that role, Julie worked to formulate and execute Citi’s regulatory policy priorities and strategy across the numerous U.S. and international regulatory agencies with oversight over Citi. Julie joined Citi in February 2009 as General Counsel – Capital Markets and Corporate Reporting, where she was the lead internal lawyer responsible for Citi’s public disclosures and global capital markets activities. During this time, she led the internal and external teams in Citi’s $20 billion TARP repayment, involving the then-largest public equity offering in US capital markets history, as well as its $58 billion exchange offers designed to boost Citi’s capital levels post-financial crisis.

Prior to Citi, Julie served as Counsel to Commissioner Cynthia Glassman at the US Securities and Exchange Commission, where she counseled the Commissioner on matters relating to public company disclosure obligations, corporate governance standards, the Sarbanes-Oxley Act of 2002, the PCAOB and FASB, enforcement matters, and issues affecting registered foreign companies. Julie also has securities and public company reporting and governance experience as Counsel and Associate at law firms in Washington, DC and Palo Alto, CA.

Julie graduated from The Ohio State University in 1993 with a BA in political science and received her JD from Vanderbilt School of Law in 1996. She serves as a Member of the Board of Directors of the Foundation for the National Institutes of Health, where she Chairs the Audit and Finance Committee, and as a Member of the Dean’s Advisory Council of the College of Arts &amp; Sciences at The Ohio State University.

Julie Bell Lindsay

Liz Barentzen is the Vice President, Operations and Talent Initiatives at the Center for Audit Quality, where she oversees day-to-day and long-term strategic operations, as well as leads and advances strategic profession-wide initiatives to attract and retain talent.

Previously, Barentzen was the Chief Culture Officer at Sol Systems LLC, a national solar finance, investment and development firm. In that role she worked to drive organizational effectiveness and helped manage change through a rapid period of growth, while overseeing all recruitment, learning, and retention initiatives. Prior to Sol Systems, Barentzen was the Director of Workforce Relations at the Overseas Private Investment Corporation, where she served as strategic and legal counsel to management and oversaw training and development, HRIS, benefits, total rewards, HR administration, performance management, and internal investigations.

Barentzen has 20 years of experience in Human Capital and is an Associate Certified Coach through the Georgetown Leadership Coaching program. A member of the New York Bar, she holds a JD from Brooklyn Law School and a BA in psychology from New York University.

Liz Barentzen

Dennis J. McGowan, CPA is the Vice President, Professional Practice and Anti-Fraud Initiatives at the Center for Audit Quality. In this role he leads regulatory and policy strategies that foster high-quality performance by public company auditors.

His duties include leading a team of audit executives to advance technical and policy-oriented projects to identify, develop, and seek consensus on issues affecting the public company auditing profession. McGowan is also responsible for overseeing the CAQ’s anti-fraud initiatives. This includes engaging with senior leaders across the financial reporting ecosystem, drafting comment letter responses to regulators, developing thought leadership publications, and responding to technical inquiries.

Dennis serves as a Board Member of Annapolis Pride, an organization dedicated to celebrating the LGBTQ+ community in Annapolis. Before joining the CAQ, he spent a decade at PwC, where he specialized in auditing clients in the financial services industry.

Dennis is a Certified Public Accountant licensed in Pennsylvania, and he holds a BS in Business Administration from La Salle University.

Dennis McGowan, CPA

Amy O’Connor is the Vice President, Public Affairs at the Center for Audit Quality. In this role, she oversees and implements the CAQ's strategy regarding external and internal communications, design, marketing, and outreach to capital markets stakeholders including investors, public company audit committees, issuers, and others.

O’Connor's experience includes founding Move the Shakers, a communications and public affairs consultancy. Previously, she served as Vice President at the Business Roundtable, where she implemented a digital public affairs and communications transformation that included rebranding the organization, establishing new digital initiatives and capabilities, and launching advocacy campaigns tied to sustainability and other key policy priorities. During her tenure at the Business Roundtable, the organization won a Public Affairs Council Innovation Award for communications innovation.

Prior to the Business Roundtable, O’Connor was Eli Lilly’s Senior Director for Communications, Digital &amp; Social Media. In that role, she specialized in engaging audiences, creating digital platforms designed to strengthen stakeholder experience and public trust, building third-party partnerships, and developing the company’s global capabilities in public affairs and crisis management. In 2014, O’Connor was named “40 Under 40” by PR Week magazine.

Amy is a graduate of University of Notre Dame and Georgetown’s McCourt School of Public Policy.

Amy O'Connor

Paul Knopp is Chair and Chief Executive Officer at KPMG LLP. Paul brings extensive experience serving large, multinational clients in a wide variety of complex industries and is recognized for his commitment to excellence and quality, focus on driving a collaborative culture, and for leading KPMG teams with ethics and integrity. He serves as the Board of Governors Chair for the Center for Audit Quality (CAQ), a non-partisan and non-profit group dedicated to enhancing investor confidence and public trust in the global capital markets.

Paul joined KPMG’s San Antonio office in 1983. In his 36-year career, Paul has also served in KPMG’s New York, Norfolk, Stamford, Chicago, and St. Louis offices.

Prior to becoming Chair and CEO, Paul’s career as an audit partner focused on serving leading global companies in the manufacturing, life sciences, transportation, professional services, and technology industries. He served as the global lead audit engagement partner and Engagement Quality Control Review Partner for KPMG audits of numerous Fortune 500 companies.

He was elected to serve a five-year term on KPMG’s U.S. Board of Directors in 2012, and served as Lead Director of the Board of Directors.

Paul previously completed a two-year assignment in KPMG’s Department of Professional Practice where he helped to ensure quality across a range of KPMG audit assignments. He was a participant in KPMG’s International Lead Partner Training Forum and has served as an instructor for various KPMG national and local training courses.

Paul served as a Director and Vice Chairman for the American Cancer Society Chicago Downtown Division’s Board of Directors. He also is a member of the American Institute of Certified Public Accountants and was a participant in the KPMG Chairman’s 25 Leadership program.

He holds B.B.A. and M.B.A degrees from the University of Texas at Austin; is a licensed CPA in New York, Missouri, and Texas; and is a member of the American Institute of Certified Public Accountants.

Paul Knopp

Brian Becker is managing partner &amp; CEO for RSM US LLP. He oversees the firm’s strategy and operations across four countries—the United States, Canada, El Salvador and India. An expert in digital transformation, Brian is driving RSM to become a digital firm while maintaining its leadership in the middle market and its compelling value proposition for clients and people. He is committed to advancing diversity and inclusion at RSM, as well as to continuing the firm’s longstanding history of stewardship to its communities.

As a member of the firm’s leadership team since 2017, Brian had an important role in crafting RSM’s Vision 100…Powered by our culture strategy, and is focused on executing it in a way that provides compelling experiences for clients and people while evolving the firm to meet a future that is digital and global.

Brian previously served as RSM’s consulting leader, where he tripled the size of the practice in five years by harnessing the full power RSM’s technical and industry expertise. He has also held numerous other national and regional leadership roles at RSM, and he served as a member of the RSM US LLP Board of Directors from 2011 to 2015. Among the many accolades Brian has received is inclusion in Consulting Magazine as one of the top 25 consultants for excellence in technology. He also earned RSM's highest honor—Partner of the Year—in recognition of his efforts to build the firm's consulting practice.

Brian is a certified public accountant with a specialty in technology and expertise. He helps clients integrate human insights and digital solutions by aligning strategy, people, processes and technology. With an industry specialty in financial institutions, he has deep experience advising banks and other financial institutions on using technology to automate and transform their business. He has led more than 500 engagements for the firm around technology and strategic digital transformation.

Brian appreciates the opportunity RSM provides to make a difference for clients, colleagues and communities. Outside of RSM, he and his wife are developing a nonprofit foundation to support chronically ill young people as they transition from pediatric care to the adult system of medical care—a journey he has traveled with his daughter.

When he’s not leading RSM, Brian can be found wake surfing or golfing.

Brian Becker

The CAQ’s staff includes a team of CPAs and experts in policy, professional practice, research, stakeholder engagement, communications, and operations. In addition, the CAQ maintains a Professional Practice Fellowship Program that brings in CPAs from the profession to help guide CAQ activity.

Get to Know the CAQ

Manager, IT

Erfan Zayer

CEO of Grant Thornton LLP and a principal at Grant Thornton Advisors LLC

Ron Messenger is the CEO of Grant Thornton LLP, overseeing the growth and operations of Grant Thornton’s audit and assurance offerings, as well as its continued focus on audit quality. He is also a member of the Executive Committee at Grant Thornton Advisors LLC. Previously, he was the chair of Grant Thornton LLP’s Partnership Board. Prior to that, Ron served as the Mid-Atlantic Audit practice leader and as the Carolinas local professional practice director, overseeing quality and technical accounting issues in the market. He also led the firm’s Carolinas Construction, Real Estate, Hospitality and Restaurants (CRHR) team.

As an Audit &amp; Assurance partner, Ron’s more than 20 years of experience includes providing accounting, auditing and consulting services to clients in a variety of industries, with a special focus on real estate and financial services, as well as manufacturing and distribution.

Ron has extensive experience with initial public offerings, private placements and public companies. He also has significant experience with first-time audits, including transitions from other auditors and new entities.

In addition to audits, Ron’s engagements have included SAS 50 reports on the application of accounting principles, internal control implementation engagements, new accounting pronouncement implementations, transaction due diligence, restatements and contract document reviews. He has also assisted clients with accounting for variable interest entities and complex consolidations.

Professional qualifications and memberships

Ron is licensed to practice as a CPA in North Carolina. He is a member of the AICPA, the NCACPA, the Urban Land Institute, and NAREIT. Ron serves on the boards of directors of Autism Speaks of Greater Charlotte and Big Brothers Big Sisters of Greater Charlotte.

Education

Ron holds a degree in accounting from The Ohio State University.

Ron Messenger

Manager, Communications

Carsyn Fessenden is a Communications Manager at the Center for Audit Quality, with experience spanning international development, nonprofit advocacy, and political communications.

With a B.A. in International Affairs from the George Washington University and a passion for impactful storytelling, she's proud to contribute to the CAQ's mission through creativity, strategic thinking, and a commitment to advancing meaningful change through effective communications.

Carsyn Fessenden

Fellow, Professional Practice

Star Yuan, CPA, is a Professional Practice Fellow at the Center for Audit Quality and a Senior Manager at KPMG. Star helps guide the CAQ’s professional practice and public policy activities as part of her fellowship.

Star has over 12 years of experience in audits of publicly traded and private companies across a variety of industry sectors, with a focus on the telecommunications and technology industries. Her practice experience includes multinational group audits and working with foreign member firms, internal controls, and SEC reporting. She was most recently on rotation with KPMG’s Department of Professional Practice in New York, where Star rotated through the inspections and audit groups, taking inquiries from engagement teams, assisting in inspections, supporting audit quality initiatives, and serving as a liaison between the national office and the practice. She has also served as a KPMG national instructor.

Star holds bachelor’s degrees in economics and accounting from Arizona State University, and a Master in Professional Accounting from the University of Texas at Austin. She is a licensed CPA in New York and Colorado.

Star Yuan, CPA

Chief Executive Officer, Crowe LLP

Personal Mission Statement: “To make the world more honest, transparent, safe and secure.”

Steven Strammello assumed the role of chief executive officer of Crowe LLP in January 2025. Crowe LLP is a U.S. public accounting and consulting firm with more than 6,000 professionals. The firm leverages its deep industry expertise to provide audit, tax, and consulting services to public and private entities. Strammello is a partner at Crowe and a proven global business leader with more than 30 years of experience in serving clients.

Strammello has held several executive leadership positions at Crowe over his 30-plus years with the firm. Immediately prior to being appointed CEO, he served as global markets leader for Crowe, responsible for growing revenue in international markets and working collaboratively with Crowe Global member firms around the world. From 2019 to 2024, Strammello served as chief risk officer for the firm, where he was responsible for the strategic risk management processes of the firm, including oversight of the general counsel office, accounting professional practice, information security and privacy function, and other risk and compliance programs. From 2010 to 2019, Strammello served as the managing partner of the Crowe risk consulting business unit, where he was responsible for all aspects of the business unit, leading and inspiring more than 1,000 risk professionals globally, and assisting clients in maturing their risk management processes to become more honest, transparent, safe, and secure.

Strammello is currently a board member of Crowe Global, one of the largest global accounting networks in the world. The network consists of more than 200 independent accounting and advisory services firms in over 130 countries around the world.

Current Governance Positions
<ul>
 	<li>Board Chair – Crowe Horwath Global Risk Consulting</li>
 	<li>Board Member – Crowe Cayman</li>
 	<li>Board Member – Crowe Insurance Company</li>
 	<li>Board Member – Crowe Group Properties</li>
 	<li>Member – Crowe Firmwide Management Committee</li>
 	<li>Executive Leadership Team Member – American Lung Association Indianapolis</li>
 	<li>Executive Leadership Team Member – The JuJu Brents Foundation</li>
</ul>
Past Governance Positions
<ul>
 	<li>Chief Executive Officer – CHAN Healthcare</li>
 	<li>Chairperson – Crowe Strategic Planning Task Force</li>
 	<li>Member – Crowe Global Strategic Planning Task Force</li>
 	<li>Board Member – Crowe Horwath India Technology</li>
 	<li>Board Member – Crowe Healthcare Risk Consulting</li>
 	<li>Board of Governors Member – Institute of Internal Auditors, Indianapolis chapter</li>
 	<li>Co-Chair of Risk Management Committee and Member - Super Bowl XLVI – Indianapolis Host Committee</li>
 	<li>Executive Advisory Board Member – IMPACT Foundation</li>
 	<li>President – Claybourne Property Owners Association, Inc.</li>
</ul>
Professional Affiliations
<ul>
 	<li>Member – American Institute of Certified Public Accountants</li>
 	<li>Member – Indiana CPA Society</li>
 	<li>Member – Institute of Internal Auditors</li>
</ul>
Education and Certifications
<ul>
 	<li>Bachelor of Science Degree in Accountancy - University of Illinois at Urbana/Champaign</li>
 	<li>Certified Public Accountant</li>
 	<li>Certified Internal Auditor</li>
 	<li>Certified Financial Services Auditor</li>
 	<li>Certified in Risk Management Assurance</li>
</ul>

Steve Strammello, CIA, CFSA, CPA, CRMA

Chief Executive Officer, Association of International Certified Professional Accountants, President and CEO, American Institute of CPAs

Mark Koziel, CPA, CGMA, is the President and CEO of the American Institute of CPAs, and CEO of the Association of International Certified Professional Accountants, the most influential body of professional accountants in the world with 600,000 members, candidates, and registrants. Formed in 2017, the Association combines the strengths of The Chartered Institute of Management Accountants (CIMA) and the AICPA.

Koziel was named to this role by the Association’s Board of Directors in October 2024 and began his tenure on January 1, 2025. He brings a wealth of leadership experience, having served the profession for decades. Most recently, he was President and CEO of Allinial Global, an association of independent accounting and advisory firms with 268 member firms worldwide. He began that role in 2020 after 14 years with the Association (previously AICPA), where he served in a number of roles, including executive vice president, Firm Services.

Koziel began working in the profession at a large accounting firm, Lumsden McCormick, based in Buffalo, New York. Throughout his career he has been a consistent advocate for accountants, developing a strong global understanding of the accounting and finance profession.

He is known for his commitment to key values, such as strategic growth, teamwork, innovation, and excellence, and has been recognized with many notable awards. He regularly appears on Accounting Today’s Top 100 Most Influential People in Accounting and in 2017, Koziel received the Dr. Joseph R. Coppola ’40 Outstanding Alumnus Award from Canisius University’s Accounting Department. Among his many accolades, Koziel was also named to CPA Practice Advisor’s Top Thought Leaders in Public Accounting and the International Accounting Bulletin and The Accountant’s list of the Global Accounting Power 50.

Originally from Buffalo, NY, Koziel graduated from Canisius University in 1991 with a BS, accounting degree. He now resides in North Carolina with his family.

Mark Koziel

Manager, Anti-Fraud Initiatives

Kathryn Janisiewicz Chaney is a Manager, Anti-Fraud Initiatives at the Center for Audit Quality. Kathryn manages and supports technical and policy-oriented projects through the Anti-Fraud Collaboration, working groups, and task forces with senior leaders in the audit and fraud deterrence and detection spaces.

Prior to joining the CAQ, Kathryn served as a Manager within EY's Forensic &amp; Integrity Services practice based in Washington, DC where she assisted Fortune 500 companies with global compliance initiatives, litigation support, and financial investigations with a primary focus in cross-service line shadow investigations. Kathryn also spent time within EY's audit practice, focusing on the integrated audits of companies in the real estate industry.

Kathryn is a Certified Fraud Examiner and holds a Bachelor of Science degree in Accounting from American University's Kogod School of Business.

Kathryn Janisiewicz Chaney, CFE

<ul>
 	<li>Audit Committee Chair, Analog Devices, Inc., director since 2018</li>
 	<li>Audit Committee Chair, iROBOT Corporation, director since 2021</li>
 	<li>Board of Trustees of the University of Illinois Foundation</li>
</ul>
Karen Golz is a retired partner from Ernst &amp; Young (EY), a public accounting firm, where she held various senior leadership roles during her 40-year tenure, most recently as Global Vice Chair, Japan from 2016 to 2017 and Global Vice Chair, Professional Practice from 2010 to 2016. She currently also serves as Senior Advisor to The Boston Consulting Group’s Audit and Risk Committee. Ms. Golz earned her B.S. degree in Accountancy, summa cum laude, from the University of Illinois, Urbana-Champaign and is a certified public accountant licensed in several jurisdictions.

Ms. Karen M. Golz

Manager, Partner Relations

Elizabeth Blockman is the Manager, Partner Relations at the Center for Audit Quality, where she focuses on the Accounting+ initiative. With over a decade of experience in advocacy, leadership development, and program management, Elizabeth works closely with partners and stakeholders to grow the accounting talent pipeline. Previously, she was the Development Manager and Executive Liaison at Women Business Collaborative (WBC), securing key corporate partnerships and overseeing diversity, equity, and inclusion (DEI) initiatives.  Elizabeth’s career spans roles in tech, education, and community organizing. Elizabeth holds a B.A. in Political Science from Columbia University and a B.A. in Jewish Ethics from the Jewish Theological Seminary. 

Elizabeth Blockman

Senior Advisor, Patomak Global Partners

Ms. Casey is a lawyer and senior advisor at Patomak Global Partners in Washington, DC a financial services consultancy that specializes in strategic advisory, compliance, enforcement, and litigation support services where she advises on matters of financial markets policy, regulatory compliance and risk management, corporate governance, international regulatory developments, and enforcement.  She also serves as a member of several corporate, non-profit and advisory boards.

Prior to joining Patomak Global Partners, she had a distinguished 18-year public service career in various senior legal and policy roles.  Ms. Casey previously served a five-year appointment as a commissioner on the U.S. Securities and Exchange Commission (SEC), where she acted as the SEC’s principal representative in various internal fora, including multilateral and bilateral regulatory dialogues, the G-20 Financial Stability Board, and the International Organization of Securities Commissions (IOSCO).  She began her career working for the U.S. Senate, including serving as the staff director and counsel to the U.S. Senate Banking, Housing, and Urban Affairs Committee.

Ms. Casey currently serves as a director of the Federal Home Loan Mortgage Corporation,  Sepio Systems, member of the Library of Congress Trust Fund Board and the advisory boards of Sterman Masser, Inc. and Kharon.  She previously served as a non-executive director of HSBC Holdings, plc, Chair of the Financial Accounting Foundation, Chair of Penn State Health, Chair of the Alternative Investment Management Association and member of the board of The Pennsylvania State University and the International Valuation Standards Council.  Ms. Casey earned her BA from Pennsylvania State University and her JD from George Mason University.

Kathy Casey

Manager, Marketing

Faith Taylor is the Manager, Marketing at CAQ. She joined the organization in 2024.

Faith Taylor

US Senior Partner, PwC LLP

Paul Griggs is US Senior Partner of PwC, having been elected by his fellow partners.

A nearly 30-year PwC veteran, Paul previously served as Vice Chair of US Markets, overseeing the strategy and execution of the commercial, people, community and quality efforts across 90+ offices. Having served as a lead client partner for some of the firm’s largest clients, he has advised companies through significant global change—including business model reinvention, public offerings, acquisitions and divestitures—driving trust within the capital markets.

In addition, Paul served as the business sponsor and co-leader of My+, the firm’s people strategy that empowers our 75,000 people to develop and grow their careers, including upskilling the entire workforce on generative AI. He also was the Banking &amp; Capital Markets Leader; Managing Partner for the New York Metro region, PwC’s largest office and geography; and Financial Services Assurance Leader in the Carolinas.

A certified public accountant in New York and North Carolina, Paul holds bachelor’s and master’s degrees in accountancy from Wake Forest University. He is a member of the American Institute of Certified Public Accountants and sits on the Board of Junior Achievement of New York, where he chairs the Audit Committee.

Based in New York, he is a proud husband and dedicated father of three. Outside of work, he is an outdoor enthusiast, travel aficionado and avid reader.

Paul Griggs

Manager, Communications and Research

Madilyn Cancro is Manager, Communications and Research at the Center for Audit Quality.

Madilyn Cancro

Manager, Professional Practice

Donnie Heinerichs, CPA is a Manager, Professional Practice at the Center for Audit Quality. Joining the CAQ in 2023, he manages and supports technical and policy-oriented projects through working groups and task forces with senior leaders in the audit and sustainability spaces.

Prior to joining the CAQ, Donnie worked in the assurance practice at EY, providing audit services for public and private companies in the real estate, construction, and healthcare industries.

Donnie holds a Bachelor of Science degree in accounting and business systems and processes from Towson University. He is a licensed CPA in Maryland.

Donnie Heinerichs, CPA

Sr. Director, Professional Practice

Emily Lucas, CPA, is a Professional Practice Fellow at the Center for Audit Quality and a Managing Director within the National Quality Organization (NQO) of the Trust Solutions segment at PwC. Emily helps guide the CAQ’s professional practice and public policy activities as part of her 18-month fellowship.

Emily brings the CAQ nearly 20 years of experience consulting with audit teams and supervising/delivering audits of both publicly traded and private companies across many industry sectors, with a focus on the energy and technology industries. In her most recent role within PwC’s NQO, Emily helped lead the firm’s Chief Auditor Network, which supports audit teams in enhancing audit quality and efficiency and provides firm leadership with insights on the practice environment and overall audit quality trends. Emily has been an innovator in the use of data analysis to support engagement teams in enhancing audit quality and she frequently appeared on practice- and sector-wide webcasts as a subject matter expert on a range of audit quality related topics.

A holder of a Bachelor of Arts degree in Spanish from the University of Virginia and a Masters of Accountancy degree from the University of Georgia, Emily is licensed as a CPA in Louisiana and Georgia.

Emily Lucas, CPA

Former Chief Accounting Officer, Cisco and Public Company Board Member 

Prat served as SVP, Chief Accounting Officer at Cisco (NASDAQ: CSCO). He led Cisco’s Controllership organization with global responsibility for accounting and reporting and financial controls covering all aspects of Cisco’s business. He has deep expertise in accounting &amp; finance, risk management and financial controls and governance, operations, cyber governance, and financial data/systems strategy. Over his twenty-three year career at Cisco he led numerous key financial and business critical initiatives. His Controllership responsibilities included:
<ul>
 	<li>SEC and statutory reporting, policy &amp; technical, revenue recognition, mergers &amp; acquisitions, supply chain, sales, leasing, real estate, treasury, etc. as well as accounting for Cisco’s segments and business units;</li>
 	<li>Strategic development and continuous improvement for financial systems, governance, and processes;</li>
 	<li>Leadership for Cisco’s world-class virtual close process;</li>
 	<li>Financial leadership for Cisco’s ESG goals and initiatives;</li>
 	<li>Sarbanes-Oxley governance for all financial controls and compliance globally; and</li>
 	<li>Financial operations including global financial shared services.</li>
</ul>
Additionally, Prat has been a leader externally to Cisco, including:
<ul>
 	<li>Currently serves as a member of the Board of Trustees for the Financial Accounting Foundation (FAF)</li>
 	<li>Currently serves on the Board of Directors of Seagate Technology (NASDAQ: STX) and is the Chair of the Audit &amp; Finance Committee;</li>
 	<li>Currently serves on the Board of Directors of RingCentral (NYSE: RNG) and is the Lead Independent Director, Chair of the Audit Committee and member of the Compensation Committee;</li>
 	<li>Past Chair of FEI’s Committee on Corporate Reporting (CCR) and longstanding member of the Executive Subcommittee;</li>
 	<li>Past member of the Standing Advisory Group of the Public Company Accounting Oversight Board (PCAOB SAG);</li>
 	<li>Past member of the FASB’s Financial Accounting Standards Advisory Council (FASAC);</li>
 	<li>Past Chair of the Board of Financial Executives International (FEI);</li>
 	<li>Past Chair of the Financial Executives Research Foundation (FERF);</li>
 	<li>Past Chair of the Audit Committee of the Cisco Systems Foundation;</li>
 	<li>Regular guest speaker for the Stanford Graduate School of Business and other financial forums.</li>
</ul>
Prior to joining Cisco, Prat was with Kaiser Permanente as the Director of Financial Operations and in public accounting with Ernst &amp; Young LLP. He holds a graduate degree in accounting from the University of Southern California, a bachelor’s degree in economics from the University of California, Santa Cruz, and is a CPA (retired).

Prat Bhatt

<ul>
 	<li>Trustee and Audit Committee Chair, Goldman Sachs Asset Management</li>
 	<li>Trustee, Goldman Sachs Trust since 2015</li>
</ul>
Greg Weaver was Chairman and Chief Executive Officer of Deloitte’s audit and enterprise risk services firm, Deloitte &amp; Touche LLP, from 2012 to 2014 and from 2001 to 2005. From 2006 to 2012, he served on the board of directors of Deloitte’s U.S. organization and on its Governance, Compensation and Succession Committees. During Mr. Weaver’s 40 years of experience at Deloitte, including 30 years as a partner, he served as lead client service partner, audit partner and advisory partner for several of Deloitte &amp; Touche’s largest clients. Mr. Weaver has served on the board of trustees of the Goldman Sachs Trust since 2015. He was the Audit Committee Chair of Verizon from 2015 to 2024.

Mr. Gregory G. Weaver

<ul>
 	<li>Audit Committee Chair, Weyerhaeuser, director since 2016 with the merger with Plum Creek Timber</li>
 	<li>Audit Committee Member, Freeport-McMoRan Inc., director since 2021</li>
 	<li>Compensation and Human Capital Chair, Governance Committee Member, Healthpeak Properties, Inc., director since 2019</li>
 	<li>Trustee and Executive Committee, Brookings Institution</li>
 	<li>Board Observer, PwC USA LLP Board of Partners and Principals since 2024</li>
</ul>
Sara Lewis has served on 7 public company boards over the past 16 years. Ms. Lewis serves on the Board of Sun Life Financial, a leading global financial services organization with $30 billion in revenue and total assets under management of more than $835 billion. Ms. Lewis serves on the Board of the Weyerhaeuser Company, the world’s largest timber, land and forest products company, with revenue of $7.2 billion and 12 million acres of timberlands. Ms. Lewis serves on the Board of Healthpeak Properties, Inc, the $25 billion owner and developer high-quality Life Science, Senior Housing and Medical Office real estate. Ms. Lewis previously served on the boards of Everside Health, and Sun Life Financial.

Ms. Lewis serves on the Board of Trustees of the Brookings Institution, where she is a member of the Executive Committee and Chairs the Governance Studies Leadership Council. Ms. Lewis serves on the Leadership Board of the U.S. Chamber of Commerce Center for Capital Markets Competitiveness. Ms. Lewis, the retired EVP and Chief Financial Officer of Washington Real Estate Investment Trust, served on the PCAOB Standing Advisory Group from 2015 – 2017.

Ms. Sara Grootwassink Lewis

<ul>
 	<li>Audit Committee Member (Audit Committee Chair until September 2021), Chairman of the Board, Compensation and Nominating/Corporate Governance Committees Member, DXC.technology, director since 2017</li>
</ul>
David Herzog served as the Chief Financial Officer and Executive Vice President of American International Group (AIG) from 2008 to 2016. Mr. Herzog served as Senior Vice President and Comptroller of AIG from June 2005 to October 2008, Chief Financial Officer for worldwide life insurance operations from April 2004 to June 2005 and Vice President, Life Insurance from 2003 to 2004. In addition, Mr. Herzog has served in other senior officer positions for AIG and its subsidiaries, including as the Chief Financial Officer and Chief Operating Officer of American General Life following its acquisition by AIG. Previously, Mr. Herzog served in various executive positions at GenAmerica Corporation and Family Guardian Life, a Citicorp company, and at a large accounting firm that is now part of PricewaterhouseCoopers LLP. Mr. Herzog was previously on the Board of Directors of AerCap Holdings N.V. Mr. Herzog also served on the board of MetLife from 2016 to 2025, including as the Audit Committee Chair 2024-2025.

Mr. David L. Herzog

<ul>
 	<li>Audit Committee Chair, OptiNose, Inc., director since 2018</li>
</ul>
Sandra Helton is the former EVP/CFO/Director of Telephone &amp; Data Systems, Inc. (TDS) and former Vice President, Corporate Controller of Compaq and Senior Vice President, Treasurer of Corning. She previously served as the Audit Committee Chair on Covetrus, Inc. and Principal Financial Group.

Ms. Sandra Helton

<ul>
 	<li>Audit Committee Member, Nomination &amp; Governance Committee Chair, Purple Innovation, Inc., director since 2018</li>
 	<li>Trustee, Rensselaer Polytechnic Institute, since 1996</li>
 	<li>Board of Governors, College of Charleston</li>
</ul>
From June 2017 until January 2020, he served as President and Chief Executive Officer of Universal Trailer Corporation, a manufacturer of leading livestock and utility trailer brands. Since January 2010, Mr. DiCamillo has been the managing partner of Eaglepoint Advisors, LLC, a privately held advisor to boards and chief executive officers. Prior to that he was the former president and chief executive officer of Advantage Resourcing (formerly known as RADIA International), a group of privately held technical, professional and commercial staffing companies based in Dedham, Massachusetts, from 2002 until August 2009. Previously, he was chairman and chief executive officer at the Polaroid Corporation from 1996 to 2002. He also has served as president of Worldwide Power Tools and Accessories at Black &amp; Decker Corporation from 1986 to 1996 and before that as vice president/general manager for Culligan U.S.A., a division of Beatrice Corporation. He began his career in brand management at Procter &amp; Gamble Co., followed by several years as a manager at McKinsey &amp; Company.

Mr. DiCamillo served as the Audit Committee Chair of Whirlpool from 1997 to 2023. Mr. DiCamillo also served as a board member of The Sheridan Group, Inc., a digital and analog printing company, from May 1989 until February 2017; a board member of Pella Corp., a window and door manufacturer, from 1993 until 2007, then again from 2010 until 2018, where he had chaired the compensation committee from May 2015 to February 2018; a board member of Berkshire Manufactured Products Corp., a manufacturer of aircraft engine parts, from February 2011 to September 2015, where he chaired the audit committee from May 2012 to September 2015; a board member of Universal Trailer Corp., a manufacturer of horse, livestock and cargo trailers for farm, recreational, and commercial markets, from March 2011 to January 2020 and a board member of EmployBridge Holding Company, a commercial and specialty contract staffing company, from May 2014 to August 2016, where he has chaired the compensation committee.

Mr. Gary T. DiCamillo

<ul>
 	<li>Audit Committee Chair, Compensation &amp; Human Capital and Executive Committees Member, NiSource Inc., director since 2018</li>
 	<li>Audit Committee Member, The Hanover Insurance Group, director since 2020</li>
 	<li>Audit Committee Member, Regulatory Compliance Chair, Unum Group, director since 2013</li>
 	<li>Director, Foundation for the Mid South</li>
</ul>
Theo Bunting most recently served as group president, utility operations, at Entergy Corporation (“Entergy”), an integrated energy company, from 2012 until his retirement in 2017. Before that, he was senior vice president and chief accounting officer at Entergy from 2007 to 2012, and chief financial officer of several subsidiaries from 2000 to 2007. He previously served as a director of Imation Corp., a global data storage and information security company and on the board of Hendrix College.

Mr. Theodore (Theo) Bunting, Jr.

<ul>
 	<li>Audit and ESG Committees Member, Marsh &amp; McLennan, director since 2016</li>
 	<li>Audit and Risk, Championship, Equipment Standards and Finance, and Executive Committees member, Foundation Committee Chair, USGA, director since 2020</li>
</ul>
Tony Anderson served as Vice Chair and Midwest Area Managing Partner of Ernst &amp; Young LLP from 2006 until his retirement in April 2012. He joined Ernst &amp; Young in 1977 and held various management positions during his 35-year career there. He is a member of the American, California and Illinois Institutes of Certified Public Accountants. In addition to current boards noted above, he is a former director of Exelon, Avery Dennison, AAR Corp., First American Financial Corporation, and the Federal Reserve Bank of Chicago.

Mr. Anthony (Tony) K. Anderson, Chair

<ul>
 	<li>Audit Committee Chair, Corporate Governance and Personnel &amp; Compensation Committees Member, Delta, director since 2015</li>
 	<li>Audit Committee Chair, Human Capital Management and Compensation Committee Member, Beyond Meat, director since 2018</li>
 	<li>Audit and Risk Committee Chair, CGI Inc., director since 2018</li>
 	<li>Audit, Compliance &amp; Risk Committee Co-Chair, Spelman College, trustee since 2009</li>
 	<li>Executive Director, Atlanta Committee for Progress since 2022</li>
</ul>
Kathy Waller retired from The Coca-Cola Company (NYSE: KO) in March 2019 after more than 30 years of service, most recently as Executive Vice President, Chief Financial Officer and President, Enabling Services. She is a former director of Cadence Bancorporation. Ms. Waller is a member of the American Institute of CPAs and Georgia Society of CPAs.

Ms. Kathy N. Waller

Chair, Deloitte US

Lara Abrash is the Chair of Deloitte US, the largest professional services organization in the United States with more than 170,000 professionals. Lara was elected into this role in June 2023 after serving four years as the Chair and Chief Executive Officer of Deloitte &amp; Touche LLP, where she was responsible for overseeing the US Audit &amp; Assurance business. Lara is also a member of Deloitte Global’s Board of Directors.

Lara is a licensed certified public accountant in New York and New Jersey and is a member of the American Institute of Certified Public Accountants. She holds a Bachelor of Arts degree in economics from the University at Albany – State University of New York, and a Master of Business Administration from Baruch College.

Lara Abrash

Governing Board Vice Chairman, Managing Partner and CEO, RSM US LLP

Senior Manager, Professional Practice

Erin Cromwell, CPA is a Senior Manager, Professional Practice at the Center for Audit Quality. Joining the CAQ in 2022, Cromwell manages and supports technical and policy-oriented projects through working groups and task forces with senior audit leaders.

Prior to joining the CAQ, Cromwell worked in KPMG’s audit practice, focusing on both integrated and non-integrated audit engagements for companies in the telecommunications and aerospace and defense industries. She also spent time with KPMG’s environmental, social, and governance (ESG) team, KPMG IMPACT, focusing on ESG attestation and other non-audit services for audit clients.

Cromwell is a Certified Public Accountant in Virginia and holds a bachelor’s degree in accounting from the University of Richmond.

Erin Cromwell, CPA

Partner, Sullivan & Cromwell

Dalia Blass is a partner in S&amp;C’s Investment Management and Financial Services Groups. Her practice focuses on providing strategic and regulatory advice to asset managers, registered and private funds, fund boards and their service providers across the range of regulatory, governance, compliance, examination and enforcement matters they face. She has a unique and deep expertise in the intricate legal, risk and compliance issues raised by existing and new regulation under the Investment Company Act and the Investment Advisers Act, including with respect to the design and structuring of innovative fund products and addressing challenging governance matters. Her leadership in these areas support clients as they navigate the increasingly complex global, federal and state regulatory landscape facing asset managers.

Ms. Blass joined the Firm in 2023 from BlackRock, where she was Senior Managing Director, Global Head of External Affairs and a member of BlackRock’s Global Executive Committee. At BlackRock she led teams that managed the firm’s key regulatory, policy and reputational challenges and opportunities, including with respect to the firm’s sustainability priorities.

Prior to BlackRock, Ms. Blass served as the Director of the Division of Investment Management at the U.S. Securities and Exchange Commission (SEC). Under her leadership, the Division of Investment Management finalized more than 70 regulatory initiatives to modernize the regulatory framework for investment companies and investment advisers, improve the investor experience through modernized disclosure and outreach efforts, elevate the standards of conduct for financial professionals, and re-evaluate the role and responsibilities of fund boards of directors. Ms. Blass was a member of the SEC’s senior-level COVID-19 Market Monitoring Group and contributed to the staff’s report on the U.S. Credit Markets Interconnectedness and Effects of the COVID-19 Economic Shock. She also co-chaired the Financial Stability Board’s Technical Experts Group on Money Market Funds. A summary of Division of Investment Management Activities under Ms. Blass is available here.

Ms. Blass previously served in a number of leadership roles in the Division of Investment Management for a total of 14 years at the SEC. She has received the SEC’s Distinguished Service Award and the Manuel F. Cohen Award and was also named in Barron’s inaugural list of the 100 Most Influential Women in U.S. Finance.

She is a member of the Governing Board of the Center for Audit Quality and head of the Board’s nominating and governance committee.

Dalia Blass

US Chair and Managing Partner and Americas Managing Partner, EY

As US Chair and Managing Partner and Americas Managing Partner, Julie leads more than 81,000 people in 31 countries, with annual revenue of $21.2 billion.

In this role, she chairs the US Executive Committee and Americas Operating Executive and represents EY in regulatory relationships. Her leadership portfolio includes membership on EY’s Global Executive and Global Practice Group. Julie serves as Executive Sponsor for EY’s focus on diversity and inclusiveness.

Previously, she served as US-Central Region Vice Chair and served as a Senior Advisory Partner on several of the US-Central Region’s largest accounts.

Julie is a CPA with more than 30 years of experience, and she earned an MBA in Finance and Statistics from the University of Chicago Booth School of Business and a BS in Business and Accounting from the University of Vermont. She began her career in the Audit practice of another Big Four firm and worked for two global investment banks leading up to her CFO roles at publicly and privately held companies.

Throughout her career, Julie has lived and worked in New York, Chicago, London and Cleveland, where she currently resides with her husband and four children.

Julie Boland

Senior Manager, Research

Elicia Cowins, Ph.D., CPA (Illinois, Inactive) is the Senior Manager, Research at the Center for Audit Quality. In this role, Elicia manages and supports research projects related to the organization’s strategic objectives and initiatives.  This includes helping to chart the strategic direction for the CAQ’s research agenda, reviewing extant research on key policy priorities, identifying emerging issues facing audit firms and investors, and assisting in the development of technical content.

Before joining the CAQ, Elicia was an Assistant Professor of Accounting at Washington and Lee University.  While there, she taught introductory and advanced accounting courses; conducted capital markets research in the areas of accounting for derivatives, financial and regulatory reporting for financial institutions, and standard setting; and, contributed to university-wide diversity, equity, and inclusion efforts. Prior to her transition to academia, Elicia accumulated ten years of financial reporting experience for private and public companies in print media/publishing and software development industries.

Elicia holds a PhD in Accounting from the University of North Carolina, Chapel Hill, a Master’s in Accounting from Florida State University, and a BS in Accounting from Florida A&amp;M University.

Elicia Cowins, Ph.D., CPA

Senior Director, Professional Practice

Desiré Carroll, CPA, CA(SA) is a Senior Director, Professional Practice at the Center for Audit Quality. Her role involves advancing technical and policy-oriented projects to identify, develop, and seek consensus on issues affecting the public company auditing profession. This includes engaging with senior leaders across the financial reporting ecosystem, drafting comment letter responses to regulators, and developing thought leadership publications.

Before joining the CAQ, Desiré served as Associate Director – Sustainability Assurance at the American Institute of Certified Public Accountants (AICPA). Prior to that, she spent over 11 years at Deloitte primarily in their New York M&amp;A Transaction Services group and initially in their Audit practice. Desiré is a CPA and a South African Chartered Accountant.

Desiré Carroll, CPA, CA(SA)

Senior Director, Communications

Brad Jacklin is the Senior Director, Communications at the Center for Audit Quality. Brad develops and executes communications, messaging, and earned media strategy for the CAQ.

Before working with the CAQ, Brad worked for Eli Lilly and Company where he managed public affairs campaigns in support of corporate state and federal policy initiatives.

Brad previously served as Press Secretary and Speechwriter for Indianapolis Mayor Greg Ballard. As the Mayor’s spokesperson, Brad was responsible for media relations, promoting City achievements to local and national audiences, and crisis communications management. Earlier in his career, Brad worked as an LGBTQ civil rights advocate. He served as the first Executive Director of Congressional LGBTQ+ Equality Caucus in the U.S. House of Representatives, where he led branding and public policy for the organization, and held positions with several non-profit organizations where he worked on federal regulatory and legislative matters.

Brad holds a B.S. in Business Law from Indiana University and a J.D. from Santa Clara Law.

Brad Jacklin

Assistant, Administration

Michelle Bailey is the Assistant, Administration at the Center for Audit Quality. In this role since 2021, she supports CAQ Vice Presidents and their team members. Her duties include calendar and meeting management, expense processing, travel arrangements, and scheduling.

Before joining the CAQ, Michelle served as an Administrative Assistant for over 10 years at some of the most prestigious law and consulting firms in the DC area.

Michelle Bailey

Senior Manager, Marketing

Cindy Zhang is a Senior Manager, Marketing at the Center for Audit Quality. She helps oversee and implement the CAQ’s marketing efforts across a variety of initiatives.

Previously, Cindy spent 7 years at Bully Pulpit Interactive, a marketing and communications agency. There, she led paid digital and marketing strategy for some of BPI's political, advocacy and corporate clients - including building digital communities for non-profits, acquiring and engaging active voters for political campaigns and committees, and promoting public affairs initiatives for a number of Fortune 500 corporations.

Cindy holds a B.A. in International Studies and a B.S. in Business Administration from American University.

Cindy Zhang

Governing Board Chairman, Chair and Chief Executive Officer, KPMG LLP

Senior Director, Stakeholder Engagement and Marketing

Zlatana Alibegovic is the Senior Director, Stakeholder Engagement and Marketing at the Center for Audit Quality. In this role, she oversees the CAQ’s digital portfolio, including social media, website, and email content strategy across a variety of initiatives.

Prior to joining the CAQ in 2020, Zlatana spent five years at Eli Lilly and Company, where she led digital capabilities enablement and enterprise marketing transformation strategy. She has also worked in public policy at Facebook and supported PR and social media efforts for several Fortune 500 companies as an Account Manager at a public relations firm in Chicago.

Zlatana earned her master of arts degree in public affairs from The George Washington University, and her bachelor of arts from the University of Illinois at Urbana-Champaign.

Zlatana Alibegovic

Caroline Sullivan, Senior Vice President and Corporate Controller at Moody’s Corporation, leads the company’s global accounting and financial reporting functions, including internal financial controls and regulatory reporting. Prior to joining Moody’s, Sullivan was Global Banking Controller for Bank of America. She joined Bank of America in 2011 as the controller for the main broker dealer for the bank. Prior to joining the bank, Sullivan was at Morgan Stanley for six years and held a variety of controllership roles in New York and Hong Kong. She has also worked for Allied Irish Bank in New York and started her accounting career at EY.

Caroline Sullivan

Stacey Schabel is the Vice President and Chief Audit Executive for Jackson Holdings, LLC. She assists the Board, Audit and Risk Committee members and executive management in protecting the assets, reputation and sustainability of the organization through assessment and reporting on the overall effectiveness of risk management, control and governance processes across the North American operations of Prudential plc, which includes Jackson National Life Insurance Company. Schabel has a demonstrated history of leading successful teams in the financial services industry, is a Certified Public Accountant (CPA), Certified Internal Auditor (CIA) and holds a Series 6 registration.

Schabel serves on the Institute of Internal Auditors' (IIA) Global Financial Services Guidance Committee, which is responsible for developing internal audit guidance for financial services auditors across the globe, regularly shares her perspectives and thought leadership through presentations at industry conferences and through periodicals, and chairs the Lansing IIA Chief Audit Executive Engagement Committee.

Schabel was recently recognized by the MICPA and AICPA as a ‘2019 Woman to Watch - Experienced Leader’, by Digital Insurance as a '2018 Women in Insurance Leadership,' and by Crain's Detroit Business as a '2018 Notable Woman in Finance'.

Stacey Schabel

Melody Jones is an independent board director, advisor, and coach to CEOs and other C-suite professionals, leveraging her experience as a former C-level operating executive with 30 years of global public company experience.

Jones currently serves on the boards of Virtus Investment Partners (NASDAQ: VRTS), a leading investment management firm, where she chairs the Compensation Committee and serves as a member of the Audit Committee; TI-People, which supports global HR leaders in their digital journey via the co-creation of technology, insights, and analytics solutions; and, the Capital Area Chapter of the National Association of Corporate Directors (NACD). Jones was a founding member of the Sorkin Center for Non-profit Governance and serves on its Advisory Council. She served on the Advisory board of RedZone Technologies, a leading Managed Security Service Provider (MSSP) specializing in enterprise security solutions for small and medium businesses, from 2017-2019. Jones also provides executive assessment and coaching services to a broad range of C-suite executives.

Jones served from 2005-2017 as the Chief Administrative Officer of CEB, Inc., with responsibility for Legal, HR, Technology, New Product Development, and Customer events. Prior to her role at CEB, Jones held global executive leadership and operating positions at T. Rowe Price, Aon, ODI, and Citicorp Mortgage, Inc.”

&nbsp;

Melody Jones

Joe Dettmann is a Principal in EY’s Leadership Advisory Services practice in the Americas and Global Culture Transformation business. Dettmann works with Boards, Executive Management teams, HR Executives and other leaders to assess, define, design and shift leadership capability and company culture. Using new technology and agile methodology, Dettmann builds transformative leadership capabilities in his clients and helps them to modernize their people practices.

In his role, Dettmann manages a global team of experts and an ecosystem of partners, such as Harvard, and other leading institutions. Dettmann also works directly with clients, publishes actively, and speaks at client and industry events. Dettmann holds a Ph.D. in Industrial/Organizational Psychology.

Joe Dettmann, Ph.D.

Vice President, Public Affairs

Senior Coordinator, Front Desk and Operations

Zadkiel Lind is the Coordinator, Front Desk and Operations at the Center for Audit Quality. In this role since 2019, his duties include acting as the first point of contact for CAQ guests and staff, supporting the Operations team, and serving as a liaison to various vendors.

Before joining the CAQ, Lind served as a Desk Attendant Supervisor at UNM Residence Life &amp; Student Housing. He has also worked at the University of New Mexico as Student Safety &amp; Security Supervisor and with the Albuquerque Comic Expo as a Front-End Manager.

Lind holds a BA in English with a minor in media arts from the University of New Mexico.

Zadkiel Lind

Chief Executive Officer, Grant Thornton LLP

Bradley J. Preber is the CEO of Grant Thornton LLP, a leading global provider of audit, tax and advisory services to companies, non-profit organizations and government entities. Prior to his appointment as CEO, he served as interim CEO from June through October of 2019. Previously, Preber served as chairman of the Partnership Board, national managing partner of Business Risk Services and as the office managing partner for our Phoenix practice.

Preber has more than 35 years of experience serving as a consultant, expert witness, forensic accountant and fraud investigator. He has investigated cases alleging fraud, waste and abuse, and frequently speaks, writes and teaches on fraud-related matters.

In 2019, Consulting magazine named Preber a Top 25 Consultant. This annual listing, which focuses on the 25 professionals making the greatest impact in the consulting industry, profiled Preber for his “excellence in leadership.”

Preber graduated from the University of New Mexico in 1981 with a degree in business administration and a concentration in accounting and was inducted into the Robert O. Anderson School of Management Hall of Fame in 2008. He is a certified public accountant in Arizona, Mississippi, New Mexico and Texas, and is a member of the American Institute of Certified Public Accountants. Among many other professional memberships and certifications, he is a certified fraud examiner, certified global management accountant, certified construction auditor and is certified in financial forensics.

As an active member of his community, Preber has held a variety of board seats and leadership roles in organizations in Arizona and New Mexico, including the Greater Phoenix Chamber of Commerce, Arizona State University, The Wellness Community of Central Arizona and Navajo Ministries.

Bradley J. Preber

James Estes

Chair, Moss Adams LLP

Fred Frank

Chief Executive Officer, Center for Audit Quality

Julie Bell Lindsay is the Chief Executive Officer of the Center for Audit Quality (CAQ), a position she has held since May 2019.

The CAQ is dedicated to enhancing investor confidence and public trust in the global capital markets by fostering high-quality performance by public company auditors. The CAQ also convenes and collaborates with other stakeholders to advance the discussion of critical issues requiring action and intervention, and advocates policies and standards that promote public company auditors’ objectivity, effectiveness, and responsiveness to dynamic market conditions.

As CEO, Lindsay is responsible for carrying out the mission and vision of the CAQ’s Governing Board, which is comprised of CEOs from eight leading public company auditing firms and the American Institute of CPAs, as well as three independent members from outside the public company auditing profession.

Previously, Lindsay served as a Managing Director and the Deputy Head of Global Regulatory Affairs at Citigroup, a position she began in February 2017. In that role, Julie worked to formulate and execute Citi’s regulatory policy priorities and strategy across the numerous regulatory agencies with oversight over Citi. Julie joined Citi in February 2009 as General Counsel – Capital Markets and Corporate Reporting, where she was the lead lawyer responsible for Citi’s public disclosures and global capital markets activities. During this time, her significant leadership accomplishments included managing Citi’s $20 billion TARP repayment—involving the then-largest public equity offering in US capital markets history—as well as Citi’s $58 billion exchange offers to boost Citi’s capital levels following the financial crisis.

Prior to Citi, Julie served as Counsel to Commissioner Cynthia Glassman at the US Securities and Exchange Commission, where she counseled the Commissioner on all matters relating to public company disclosure obligations, corporate governance standards, the Sarbanes-Oxley Act of 2002, the Public Company Accounting Oversight Board and Financial Accounting Standards Board, enforcement matters, and issues affecting registered foreign companies. Julie also has securities and public company reporting and governance experience as Counsel and Associate at law firms in Washington, DC and Palo Alto, CA.

Julie graduated from The Ohio State University in 1993 with a BA in political science and received her JD from Vanderbilt School of Law in 1996. She serves as a Member of the Board of Directors of the Foundation for the National Institutes of Health and as a Member of the Dean’s Advisory Council of the College of Arts &amp; Sciences at The Ohio State University.

Julie Bell Lindsay (Ex Officio)

Chief Executive Officer

Director, Anti-Fraud Initiatives

Lucy Wang is Director, Anti-Fraud Initiatives at the Center for Audit Quality. In this role since 2019, Wang serves as a subject matter expert on issues related to fraud deterrence and detection. Wang is responsible for leading technical and policy-oriented projects while working closely with representatives from the Anti-Fraud Collaboration, task forces, and the broader profession. Wang manages the development of thought leadership, reports, and other resources that address current financial reporting fraud issues.

Before joining the CAQ, Wang served as Manager at PwC’s Forensic Services practice based in Washington, DC and Shanghai, China, where she assisted Fortune 500 companies with their global compliance programs, cross-border M&amp;A transactions, large scale risk assessments, regulatory investigations, and litigation support. Wang executed complex investigations involving cases such as financial statement fraud, misappropriation of assets, bribery, and corruption. Wang also led numerous anti-corruption and fraud risk assessments globally, including in Asia Pacific, Africa, and Europe.

Wang is a Certified Fraud Examiner, and she holds a BS in finance and accounting from New York University’s Leonard N. Stern School of Business.

Lucy Wang, CFE

Governing Board Chair

Deloitte US

Cathy Engelbert is CEO of Deloitte LLP, whose subsidiaries provide audit, tax, consulting, and advisory services. Cathy leads the largest professional services firm in the US and is responsible for 70,000 professionals in nearly 90 US cities and India. Deloitte serves 80% of the Fortune 500, producing measurable and enduring impact on behalf of our clients, people, communities, and society.

Since 1986, Cathy has had a distinguished career serving large and complex global clients. She previously served as chairman and chief executive officer of Deloitte LLP’s audit subsidiary.

Cathy has held a number of other senior leadership positions at Deloitte. She served on the Deloitte LLP Board of Directors and was a member of the Board’s Strategic Investment, Finance &amp; Audit, Risk, and Regulatory &amp; Government Relations Committees. She has also served as National Managing Partner – Regions for Deloitte &amp; Touche LLP; Deputy National Professional Practice Director; and the Financial Accounting and Reporting Services Quality Risk Manager. Cathy is a past member of the Deloitte LLP Nominating Committee and Deloitte’s Board Council. She has held partner roles serving several of the world’s leading life sciences and pharmaceutical companies and advises multinational companies on financial instrument accounting matters.

Cathy is a member of the Financial Accounting Standards Advisory Council which advises the Financial Accounting Standards Board on strategic issues, project priorities, and other matters that affect accounting standard-setting. She is a past recipient of the YWCA's Tribute to Women in Industry Award, and is listed among the Women’s Fund of New Jersey’s “25 Most Influential Women in Finance.”

Cathy received a BS in accounting from Lehigh University and is a certified public accountant licensed in Pennsylvania, New York, and New Jersey. She is a member of the Accounting Advisory Board for Lehigh University. Cathy is married and has two children.

As with all Deloitte professionals, Cathy plays a crucial role in serving the investor public, protecting capital markets, and helping our clients to solve their most pressing problems with confidence.

Catherine M. Engelbert

Managing Partner and CEO, RSM US LLP

Joe Adams is the Managing Partner and CEO of RSM US LLP. Throughout his tenure with the firm, he has held increasingly responsible leadership positions including his former role as the Leader for the Great Lakes Region. He has also been on the RSM US Leadership Team since 2008. Adams had previously served as Regional Managing Director of the Great Lakes Region since April 2008. From 1998 to 2008, he served as Executive Managing Director of the Great Lakes Economic Unit, where he successfully completed one of the largest integrations in the firm’s history. Prior to 1998, Adams was an Assurance Partner and served clients in a variety of industries, primarily publishing and manufacturing and distribution. While Adams has more than two decades of progressive experience in the auditing area, he has also advised clients in many other areas, such as mergers, acquisitions, divestitures, operations along with organizational and strategy matters. Adams has served as Personnel Partner responsible for recruitment, development and retention of people; Practice Development Partner, responsible for the growth aspects of the practice; and Concurring Partner, responsible for ensuring audit quality on high-risk engagements before the issuance of financial statements. He has been an active member in a variety of firmwide roles, including the RSM US Board of Directors, the Marketing Standing Group, the People Standing Group, the Women’s Advisory Committee and others. Adams is a member of the American Institute of Certified Public Accountants (AICPA) and the Illinois CPA Society. He has been involved with numerous professional, civic and charitable organizations. Adams graduated from DePaul University with a B.S. in Accounting and M.B.A. in Operations Management.

Joseph M. Adams

Chief Executive Officer, BDO USA and Chairman, BDO International

Wayne Berson is the CEO of BDO USA, LLP. He previously served as the Atlantic Assurance Regional Managing Partner and from 2010 through 2012 as Chairman of the BDO USA Board of Directors. Wayne has also been the Chair of the Global Board of Directors of BDO International, Ltd. since 2014. He has more than 30 years of experience in all phases of client service and accounting practices. He has served as the responsible partner in a variety of industries, including many which are deeply involved in multinational operations. In addition to North America, he has directed engagements in Central America, Asia, Europe, and Africa. Wayne has lectured on accounting and management topics for various organizations, including the American Institute of Certified Public Accountants, American Society of Association Executives, Greater Washington Society of Certified Public Accountants, and others.

Honors and Awards

Wayne has been interviewed in national accounting publications such as Accounting Today, Journal of Accountancy, Practical Accountant, The Wall Street Journal, various state society magazines and the Washington Business Journal, which in 2012 and 2013 named him as one of the Washington D.C. region’s 100 most powerful business leaders. From 2013 through 2022 he has been included in Accounting Today’s list of the top 100 most influential people and in 2017 named as one of Accounting Today’s managing partner elite. In 2015, 2016, 2017 and 2019 he was named to the NACD Directorship 100, and in 2016 he was presented with the year’s GWSCPA Outstanding Service to the Profession Award.

Professional Affiliations
<ul>
 	<li>30% Club U.S. – Founding member</li>
 	<li>American Institute of Certified Public Accountants - Past Member, Private Companies Practice Section Executive Committee; Member, Nominations Committee</li>
 	<li>Center for Audit Quality – Governing Board Vice Chairman</li>
 	<li>Economic Club of Washington D.C., Member</li>
 	<li>Global Alliance for Vaccinations and Immunizations – former Board Member and Chair of Audit Committee</li>
 	<li>Greater Washington Society of Certified Public Accountants -
Accounting Principles and Nonprofit Committee Member,
Past President of the Board of Governors Executive Committee</li>
 	<li>Maryland Association of Certified Public Accountants</li>
 	<li>National Association of Corporate Directors – Governance Fellow</li>
 	<li>Virginia Association of Certified Public Accountants</li>
 	<li>Wall Street Journal CEO Council</li>
</ul>
Education
<ul>
 	<li>B.Comm, Accounting, University of Cape Town</li>
 	<li>Accounting Science degree, Honors, University of South Africa</li>
</ul>

Wayne Berson

U.S. Chairman

KPMG LLP

Lynne Doughtie is Chairman and Chief Executive Officer of KPMG LLP — one of the world’s leading professional services firms and the fastest growing Big Four professional services firm in the U.S. She leads a high-performing team of more than 27,000 professionals that provide innovative business solutions and audit, tax and advisory services to many of the world’s largest and most prestigious organizations. Doughtie drives KPMG’s inclusive and purpose-driven culture, which is defined by a commitment to corporate responsibility and maintaining the highest levels of professionalism and quality in KPMG’s client service and support of the capital markets. She began her career in 1985 in KPMG’s Audit practice, and has served in a number of national, regional and global leadership roles, including as lead partner for a number of KPMG’s major clients. In addition to her U.S. leadership role, she serves on KPMG’s Global Board and Executive Committee. Doughtie most recently served as Vice Chair of KPMG’s Advisory business (2011-2015). During the course of her leadership, Doughtie steered the firm’s U.S. Advisory practice on a path of tremendous growth that has established it as the firm’s fastest growing business, including market-leading positions in business and risk consulting and transaction advisory services. She is a Governing Board member for the Center for Audit Quality and a member of The Committee of 200. Doughtie has received numerous recognitions including being named one of: Fortune’s Most Powerful Women in Business, Accounting Today magazine’s Top 100 Most Influential People, and the National Association of Corporate Directors’ 100 most influential people in the boardroom. Doughtie also was named the 2015 “Woman of Achievement” by the National Association for Female Executives. She is a graduate of Virginia Tech, where she earned a Bachelor of Science degree in accounting in 1985. She remains an active alumnus and serves as Chair of the Advisory Board for the school’s Pamplin College of Business and a member of the Accounting and Information Systems Advisory Board. In 2007, she was awarded the Distinguished Alumnus Award, for outstanding career accomplishments and contributions to the college. Doughtie has earned CPA certification in Virginia and New York and is a member of the American Institute of Certified Public Accountants. She is native of Richmond, Virginia, where she and her family continue to reside.

Lynne M. Doughtie

US Chairman and Managing Partner

Americas Managing Partner

Stephen (Steve) R. Howe, Jr. is EY’s U.S. Chairman and Americas Managing Partner. In the Americas, EY member firms operate in 30 countries. Steve leads the U.S. and Americas Executive Committees and represents EY in regulatory relationships. He also directly serves as Executive Sponsor for the Firm’s focus on diversity and inclusiveness. He has been with EY for over 33 years. Steve previously served as audit partner for various global financial institution clients and as senior advisory partner on many of EY’s largest clients. Prior to his role as U.S. Chairman and Americas Managing Partner, Steve served as Managing Partner of the Financial Services Office. Over the past several years, Steve has been honored by the National Association of Corporate Directors (NACD) as one of the most influential leaders in the boardroom and corporate governance community. Accounting Today named Steve to their “Top 100 Most Influential People” list of thought leaders and visionaries shaping the accounting profession. In addition, Steve was recognized as one of the top “100 CEO Leaders in STEM” by STEMconnector. Steve graduated from Colgate University with a BA in Mathematical Economics and from the Stern School at New York University with an MBA in Accounting and Finance. Steve is a member of the Board of Governors of the Center for Audit Quality, the Board of Trustees of the Financial Accounting Foundation, the Board of Trustees of Colgate University, the Board of the Partnership for New York City and the Board of Trustees of Carnegie Hall. Steve also served as the Corporate Chairman for the Liberty Science Center Genuis Gala. Steve and his wife Kate are active supporters of a number of charities and Steve is actively involved in the development and support of EY's Corporate Responsibility initiatives. Steve and Kate have four children and reside in Pleasantville, NY.

Stephen R. Howe, Jr.

Grant Thornton LLP

J. Michael (Mike) McGuire is the chief executive officer for Grant Thornton LLP. Executive Summary Mike has more than 32 years of experience working closely with clients in a variety of industries, including technology, services, construction, manufacturing, venture capital, distribution, retail and franchising. He has significant experience in capital markets transactions ranging from venture capital to initial public offerings. He has advised numerous companies in a variety of industries on merger and acquisition strategies, due diligence and deal structure. Prior to his election to CEO, Mike served on the firm’s Senior Leadership Team as national managing partner – operations. In this role, he chaired the firm’s Operating Committee and oversaw the firm’s human resources, marketing and sales teams. In addition, the regional managing partners and the Global Public Sector managing partner reported to him. He also chairs the Grant Thornton Foundation and serves on the Grant Thornton International Global Board. Previously, he served as the national managing partner of Markets, Industry, People &amp; Culture and was the managing partner of the firm’s Carolinas practice. He also served on the firm’s Partnership Board. Prior to joining the firm, he spent 20 years with Arthur Andersen in numerous roles of increasing responsibility, including as Audit practice leader for the Carolinas. Community Involvement Mike has served on more than 35 community boards during his career and currently serves on the board of directors for the following organizations: Charlotte Chamber of Commerce Advantage Carolina – Chairman Bechtler Museum of Modern Art Grant Thornton Foundation – Chairman Queens University of Charlotte Education Mike is a graduate of Bowling Green State University with a bachelor’s degree in accounting and management information systems. He is a licensed CPA in both Illinois and North Carolina.

J. Michael (Mike) McGuire

Mr. Powers assumed the role of chief executive officer effective April 1, 2015. He has 36 years of experience in providing audit services to publicly and privately owned businesses in a variety of industries. In addition, he has extensive experience in all aspects of corporate finance, including mergers and acquisitions and private and public securities offerings, as well as in the areas of strategic planning and business process re-engineering. Mr. Powers has served three separate terms as a member of the firm’s Executive Committee, including serving as its chairman in 2012-2013. He previously led the firm’s Audit and Financial Advisory businesses on a national basis. He also previously served as chairman of the firm’s Accounting and Auditing Practice Committee, which was responsible for all policy aspects of the firm’s accounting and auditing practices. Jim also served as managing partner of the firm’s Indianapolis office, and chaired the firm retirement plan investment committee. Jim is a seasoned resource for sales and marketing teams on strategies for cross-border activities related to Crowe Horwath International member firms. Jim previously served as the Crowe Horwath International liaison partner, and currently serves as a member of the Board of Directors. Mr. Powers is a member of the American Institute of Certified Public Accountants (AICPA) and the Indiana CPA Society.

James L. Powers

Vice President, Professional Practice and Anti-Fraud Initiatives

Senior Manager, Executive Administration and Finance

Reggie Hill is Senior Manager, Executive Administration and Finance at the Center for Audit Quality. In this role since 2015, his duties include providing high-level administrative, operational, and project-level support to the CEO. He is also responsible for managing the finance and budget functions; and is the primary liaison to the CAQ’s governing board and corresponding committees.

Reginald Hill

Annette Schumacher, CPA, CGMA, is a Senior Director, Professional Practice at the Center for Audit Quality. With the CAQ since its inception in 2007, Annette is the primary liaison between the SEC and numerous standing groups within the CAQ such as the SEC Regulations Committee and the International Practices Task Force. In this role, Annette identifies, communicates and seeks consensus on emerging technical accounting and reporting issues relating to SEC rules and regulations. This includes facilitating the CAQ’s responses to rule proposals issued by the SEC and monitoring regulatory developments impacting the public company auditing profession.

Annette worked to establish the CAQ Smaller Firm Task Force which provides a forum for smaller CAQ member firms to express their views, deliberate issues, and identify technical and regulatory matters involving smaller firm audit practice before the SEC and the PCAOB. She also serves on the Steering Committee for the AICPA Annual National Conference on Current SEC and PCAOB Developments.

Before joining the CAQ, Annette worked at the AICPA as a Technical Manager with the SEC Regulations Committee, Health Care Committee and Public Utilities Committee. Prior to that, she worked at Coopers &amp; Lybrand where she led audits in the telecommunications and banking industries.

Annette is a Certified Public Accountant and a Chartered Global Management Accountant (CGMA). She holds a BS in accounting from the University of Nebraska and a MA in Theology from the University of Notre Dame.

Annette Schumacher, CPA, CGMA

Senior Manager, Office Operations and Human Resources

Giselle Soriano is the Senior Manager, Office Operations and Human Resources at the Center for Audit Quality. With over 15 years of expertise in administration, facilities management, customer/vendor relations, and event logistics and planning, she is responsible for day-to-day office operations at the CAQ, including vendor management, new hire on-boarding, bookkeeping functions, budget management, and daily office administrative tasks.

Before joining the CAQ, Soriano worked in the fashion industry as a retail fashion buyer, stylist, and department manager at a national major retailer.

A member of the Society of Human Resources and the American Society of Association Executives, Soriano has a BS degree in animal science from University of Maryland, College Park and holds a Society of Human Resources Certification (SHRM - CP). She serves as the Chair of the CAQ Community Committee, where she leads CAQ efforts to remain connected with the community through volunteer service.

Giselle Soriano, SHRM-CP

Vanessa Teitelbaum, CPA, is Senior Director, Professional Practice at the Center for Audit Quality. She joined the CAQ in 2016 and advocates for stakeholders in the audits of public companies.

As an in-house expert and resource on auditing and accounting practice issues, Vanessa leads task forces comprised of audit partners and technical experts from the public company audit profession related to proposed standards and other current issues facing the profession. Projects have included development of the CAQ’s Audit Quality Disclosure Framework, Preparing for the New Credit Losses Standard: A Tool for Audit Committees, and the External Auditor Assessment Tool, among other publications. Vanessa has facilitated responses to proposed standards and regulations related to quality management, supervision of other auditors, quarterly reporting, the accelerated filer definition, and independence.

Before joining the CAQ, Vanessa served as an audit senior manager at PricewaterhouseCoopers and Dixon Hughes Goodman, leading audit teams of both large and midsize companies in a variety of industries, including technology, manufacturing, and financial services. Vanessa has over 15 years of audit experience, specialized in SEC financial reporting, technical accounting, and internal control matters.

Vanessa is a Certified Public Accountant in Maryland. She holds a bachelor of arts in Asian studies from Williams College and a master of business administration in accounting and finance from New York University Stern School of Business.

Vanessa Teitelbaum, CPA

Professor of Business and Dean

Gies College of Business

University of Illinois at Urbana-Champaign

Jeffrey Brown has served as the dean of Gies College of Business since 2015. A professor in the department of Finance, Dean Brown holds a PhD in economics from MIT, a master’s of public policy from Harvard, and a bachelor’s in economics and political science from Miami (OH) University. Brown joined the Illinois faculty in 2002 after three years as an assistant professor of public policy at Harvard. From 2001-2002, he served as senior economist at the White House Council of Economic Advisers. His research focuses on the interaction of public and private insurance markets.

Jeffrey R. Brown

Senior Manager, Art and Design Director

Michael Hyde is Senior Manager, Art and Design Director at the Center for Audit Quality. Since 2016, he has led the development of the organization’s visual assets and brand.

Michael Hyde

Senior Manager, Events

Jessica Pinkston is the Senior Manager, Events at the Center for Audit Quality. In this role since 2016, her duties include managing the logistics and execution CAQ’s full event portfolio and supporting the organization in achieving its event and operational goals around sustainability.

Before joining the CAQ, Pinkston served as the Manager of the Conference &amp; Events team at the U.S. Green Building Council, working directly on the Greenbuild Conference &amp; Expo for 10 years.

Pinkston holds a bachelor’s in business administration with a specialty in business law from Marymount University and is a Certified Meeting Professional, as designated by the Events Industry Council.

Jessica Pinkston, CMP

Chair, Ernst & Young LLP

David Kane

Dave Middendorf 

Deloitte & Touche LLP

Dave Sullivan

CohnReznick LLP

Timothy D. Brown

Bridgette Hodges

GBH CPAs PC

David Grossman

Baker Tilly Virchow Krause LLP

Phillip Santarelli

University of Minnesota

Larry Kallio

Dimensional Fund Advisors

Lyndon Park

Moss Adams LLP

Jake Vossen

Matthew J. Sickmiller, CPA is Senior Manager, Professional Practice at the Center for Audit Quality. His duties include preparing comment letters on key federal regulatory policy proposals issued by the Public Company Accounting Oversight Board (PCAOB), Securities and Exchange Commission, and International Auditing and Assurance Standards Board; developing technical content and thought leadership for new and emerging auditing and financial reporting issues; coordinating activities and meetings of the committees, task forces, and working groups involving member firms and stakeholders; and responding to technical inquiries from member firms regarding public company auditing.

Before joining the CAQ, Sickmiller served as an Inspections Specialist for the PCAOB. He has also worked at PwC as a Financial Services Auditor and sold construction products for several years before obtaining his CPA license.

Sickmiller holds a bachelor’s degree in psychology from the University of Cincinnati and an accounting certificate from the University of Virginia. He is licensed as a CPA in Virginia.

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