The Auditing Standards Board consists of 19 members and includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members. Up to twenty five percent of the ASB may be non-AICPA members. Customarily, one seat is reserved for a government official or an auditor of government entities, and one seat is reserved for an academician. The Director of the AICPA Audit and Attest Standards nominates the ASB Chair and in consultation with the ASB Chair, nominates members of the ASB. The AICPA Board of Directors approves nominations of the ASB Chair and ASB members. Each member normally serves for three one-year terms, with reappointment for each term dependent on satisfactory performance.
Bruce Webb (Chair) is a partner in the National Professional Standards Group of McGladrey & Pullen, LLP. From 2007 – 2011, he served as the Executive Partner of the National Professional Standards Group. From 2000 – 2007, he was the Firm’s National Director of Auditing and Independence. Bruce was initially assigned to the Firm’s National Office of Audit & Accounting in 1988, where he served as a Regional Director of Audit & Accounting. He was an assurance partner in the Des Moines, Iowa office from 1970 – 1988.
He is a member of the Iowa Society of Certified Public Accountants, the American Institute of Certified Public Accountants (AICPA) and the Center for Audit Quality Professional Practice Executive Committee. He is a former member of the AICPA’s Auditing Standards Board and a former chair of AICPA’s Professional Ethics Executive Committee. Bruce is also a member Emeritus of the Iowa State University College of Business Advisory Council. Bruce received his Bachelor of Science degree from Iowa State University. (Member since 2012-2013)
Hunter Cook is an audit partner in Dixon Hughes Goodman’s Charlotte office and is Partner-in-Charge of the firm's Manufacturing | Distribution | Services Group. Prior to joining the firm in 1997, Hunter taught auditing and accounting at Wake Forest University. Before that, he had 27 years of experience in public accounting with a Big Four firm where he was a partner in assurance and advisory business services. He has served clients in a wide variety of industries including manufacturing, distribution, engineering and construction, and real estate.
Hunter is a past chairman and treasurer of the North Carolina Association of Certified Public Accountants (NCACPA), and the Vice Chair of the North Carolina State Board of Certified Public Accountant (CPA) Examiners. He received a Bachelor of Science in Accounting at Newberry College.. (Member since 2012-2013)
James R. Dalkin is a Director in the Financial Management and Assurance Team with the U.S. Government Accountability Office (GAO). He has overall responsibilities for government auditing standards (the Yellow Book), internal control (the Green Book) and GAO’s work with the accounting and auditing profession. He is also responsible for the audits of the Securities Exchange Commission and the Statements of Social Insurance included in the financial report of the United States. Prior to joining the GAO, Jim served at a global firm and audited a wide range of organizations ranging from commercial health care entities to governmental agencies.
Jim is a frequent speaker at national auditing conferences for AICPA. He has also authored articles for publications including the Journal of Accountancy. He has contributed to the profession through his involvement with the AICPA Task Force on Restricted Use Reports and on Quality Control. In Washington, DC, serves as an adjunct accounting faculty at Georgetown University. Jim has a Master’s Degree in Business Administration from the George Washington University and a Bachelor of Science (BS) in Accounting from the University of Virginia. (Member since 2010-2011)
Jack F. Fuchs is a partner of Thompson Hine LLP. Jack’s practice has focused on financial and fiduciary representations involving inter alia professional malpractice claims.
From 1982 to 1984, Jack was a judicial clerk for the Honorable John W. Peck, United States Court of Appeals for the Sixth Circuit. Jack is admitted to practice in Ohio and Kentucky, as well as the United States Supreme Court, the United States Courts of Appeal for the Third, Fourth, Fifth, Sixth and Seventh Circuits, and the United States District Courts for the Southern Districts of Indiana and Ohio, Northern Districts of Illinois and Ohio, Western Districts of Arkansas, Kentucky, Michigan and Wisconsin, Central District of Illinois, and Eastern Districts of Arkansas and Kentucky.
Jack received B.A. degree from the University of Chicago and M.A. degree from the University of Cincinnati. (Member since 2012-2013)
Elizabeth S. Gantnier is President and Director of Quality Control for Stegman & Company of Baltimore, MD. She is a former Vice President - Finance for a publicly held manufacturing firm in Chesapeake Virginia after having spent ten years with KPMG as a statistical audit specialist, in-house professional development instructor, and IT audit specialist.
When she is not working with clients of Stegman & Company, Liz is a national instructor for various nationally recognized continuing education vendors on topics including fraud, accounting and auditing as well as SEC related topics and internal control. Additionally, she has been a nationally recognized CPA Review instructor. Liz is a panelist on the national AICPA continuing education videos on SEC Reporting, Forensic Accounting and Understanding the New Risk Based Auditing Standards. She has been a recipient of the AICPA’s Outstanding Discussion Leader Award for many years. She is a past member of the Professional Practice Executive Committee for the Center for Audit Quality as well as a two time past member of the Public Company Accounting Oversight Board’s Standing Advisory Group. In December 2009 she was appointed to the Maryland State Board of Public Accountancy. Currently she is a member of the Small Firm Task Force of the Center for Audit Quality.
Ms. Gantnier serves on Stegman & Company’s Public Companies Specialized Industry Group. As a director with Stegman & Company, Ms. Gantnier’s responsibilities include planning and supervising fieldwork as well as technical review of financial statements. She is primarily involved in ensuring that engagements meet the quality control standards of the firm and the various regulatory bodies.
Liz is a member of the American Institute of Certified Public Accountants, the Maryland Association of Certified Public Accountants and the Virginia Society of Certified Public Accountants. She is also an associate member of the Association of Certified Fraud Examiners.
Ms. Gantnier earned a B.S. in Business Administration (Concentration in Accounting) from the University of Richmond in Richmond, Virginia. In 1985, she earned the professional designation of Certified Public Accountant. (Member since 2013-2014)
Jennifer Haskell is a partner in Deloitte & Touche LLP’s Professional Practice Network. She works in the National Office - Audit Group based in Wilton, CT. Jennifer is responsible for leading consultations related to group audits, international matters, and attestation and review engagements. She is involved in developing methodology and tools and guidance related to these topics as well as for monitoring and responding to emerging issues arising out of standard-setting and regulatory activities. Jennifer served as the technical advisor to the Deloitte Touche Tohmatsu Limited representative on the International Auditing and Assurance Standards Board (IAASB) during the IAASB’s clarity project.
Jennifer began her career 18 years ago as an auditor in the Boston office of Deloitte & Touche primarily serving consumer business/retail clients. Following an overseas assignment, Jennifer repatriated to the United States and joined Deloitte’s national audit learning group, which is responsible for the development and delivery of technical and non-technical learning for all audit professionals. Jennifer led the national audit learning group prior to her current assignment in the National Office – Audit Group.
She is a Certified Public Accountant and received her degree in Economics/Accounting from the College of the Holy Cross. Jennifer resides in Weston, CT with her husband and two children. (Member since 2011-2012).
Sandra K Johnigan is an independent consultant, providing litigation consulting and forensic investigation services. Engagements have included the application of auditing standards and accounting principles to a wide variety of issues including allowance for loan losses, internal controls, financial instruments, subprime lending and revenue recognition. She has been engaged by major accounting firms and companies in cases involving civil litigation and regulatory investigations. Forensic accounting matters have included the reconstruction of municipal bond trust accounting records and assistance in Indian Tribal claims. Recent engagements have included retention as an expert by an accounting firm in litigation involving Countrywide Financial Corporation. She has been engaged by the Department of Justice in criminal proceedings, including Enron related cases. She has been engaged by the Securities and Exchange Commission in a financial institution case.
She is a CPA, Certified in Financial Forensics, and a Certified Fraud Examiner. Ms Johnigan is a former audit partner with Ernst & Young, where she served as the National Office Chair of both the Thrift Industry Group and Real Estate Industry Group, and Co-Chair of the Financial Services Group. She has also been chair of the American Institute of CPAs’ (AICPA) Forensic & Litigation Services Committee and has served on the AICPA Council and the AICPA Forensic and Valuation Services Executive Committee. She currently serves as an Editorial Adviser to the Journal of Accountancy.
She received her Bachelor of Science in Business Administration Degree (BSBA) at the University of Tulsa. (Member since 2012-2013)
Ilene Kassman is an audit partner in KPMG’s Department of Professional Practice (DPP). Prior to joining DPP, Ilene spent 17 years in KPMG’s New York Office. While in the New York Office, Ilene served Higher Education and Not for Profit Organizations audit clients as well as serving as an advisory risk management partner.
Ilene has been with KPMG for 26 years, most of which have been spent performing financial statement audits for some of KPMG’s largest Higher Education and Not for Profit Organizations clients. Before rotating into the Department of Professional Practice, Ilene was also involved in developing national industry content and was often a national instructor for KPMG’s core courses.
Since joining the Department of Professional Practice, Ilene continues to consult with Higher Education and Not for Profit Organizations engagement teams on accounting and auditing matters. Ilene has expanded the range of her technical knowledge to include employee benefit plan financial statement accounting and audit matters, recently being name Topic Team leader. In this role, Ilene is the designated partner for employee benefit plan audit quality and is the firm’s liaison to the Department of Labor’s Chief Accountants Office.
In addition, Ilene serves as team captain for KPMG’s annual employee benefit plan audit quality performance and compliance program and is also involved in peer review programs. Ilene has also been among the small group of professionals responsible for developing both firm and industry guidance and tools for auditing fair value and alternative investments. Ilene continues to develop and instruct core training on a variety of audit and accounting matters. (Member since 2012-2013)
Ryan Kaye is a partner in Ernst & Young’s Department of Professional Practice in New York where he specializes in business combinations and intangible assets including goodwill. Ryan is responsible for developing the Firm’s interpretative guidance, interacting with standard setters, advising clients and engagement teams and leading professional education courses on the aforementioned topics. Ryan also is the Co-Chair of the AICPA’s Business Combinations Task Force and is an observer on the AICPA’s IPR&D Task Force.
Ryan earned a Master in Business Administration and a Master in Accounting from Northeastern University after majoring in economics at Williams College. (Member since 2012-2013)
Barbara Lewis, CPA, CCIFG, is an audit director with Atkinson & Co., Ltd., Barbara serves as head of the Firm’s Audit Department and as the Firm’s Quality Control Director. Prior to joining Atkinson & Co, in 1991, she spent six years with Ernst & Young, LLP. Barbara deals with a variety of clients, including accounting and auditing for employee benefit plans, construction companies, non-profit organizations, religious organizations, government and single audit act, real estate and art, insurance, wholesale and retail enterprises.
Barbara is a past president of the New Mexico Society of CPAs, current member of the NMCPAs Peer Review and Nominating Committees, and past member of NMSCPAs Awards, Strategic Planning, and Executive Committees. She has served on AICPA Council as the New Mexico Representative and on the NM State Board of Accountancy as liaison for the NMSCPAs. She is a past member of the AICPA Technical Issues Committee, Professional and Personal Liability Insurance Committee, and Peer Review Board.
Barbara has served and continues to serve various not-for-profit organizations as a board member, finance committee member or audit committee member within the Albuquerque Metropolitan area. She is the recipient of numerous awards, including the AICPA Woman to Watch Award (2005), CFMA Executive of the Year (2009), and Leadership Albuquerque Alumni Association Community Leader Award (2010). (Member since 2011-2012)
Carolyn H. McNerney is the co-director of the SS&G assurance services department, overseeing audits, reviews, and compilations of privately owned businesses and audits of employee benefit plans. She has more than 25 years of public accounting experience, with a focus on merger and acquisition consulting, including the performance of due diligence. Carol worked for PricewaterhouseCoopers prior to joining SS&G.
She is directly responsible for audits, reviews, and compilations of financial statements for manufacturing, distribution, and service companies. Carol also serves as engagement partner on numerous SAS 70 audits, employee benefit plan audits, and agreed upon procedure engagements. She is experienced in assisting clients in the application of new and/or technical accounting requirements, as well as accounting for new and complex transactions. In addition to her client service responsibilities, Carol oversees quality control for the firm and serves as the independent technical reviewer on a number of the firm’s more complex engagements. She is also a member of both SS&G’s personnel committee and the executive committee, which leads the firm’s strategy and growth.
She is a frequent speaker on activities of the ARSC at AICPA national conferences as well as to other professional organizations. Carol’s other professional affiliations include the Ohio Society of CPAs, Association for Corporate Growth, and the International Women’s Insolvency & Restructuring Confederation, where she serves as treasurer. She also serves on the board of directors for NEWBEginning. Carol is a magna cum laude graduate of Cleveland State University with a bachelor’s degree in accounting. (Member since 2011-2012)
David Miller currently serves as president of Nail McKinney Professional Association where he is a shareholder in the firm. David’s primary areas of practice include accounting, auditing, income tax and business consulting and planning. Nail McKinney is a local firm, founded in 1951, with offices in Northeast Mississippi.
David is currently serving on the Mississippi State Board of Public Accountancy having been reappointed by the Governor to a second five-year term beginning January 1, 2013. He is active in NASBA, recently serving on the Compliance Assurance Committee.
David is past president of the Mississippi Society of Certified Public Accountants (2005-2006) and served on AICPA Council during that term. He has served as Chairman of the MSCPA Peer Review Committee, CPE Committee, Long-Range Planning Committee, and on the Board of Governors. During David’s term as president, the MSCPA began to build its first office and training center. David continued to serve as Chair of the Building Committee after his term, and led efforts that resulted in the successful retirement of the building debt during 2012. He is a graduate of the University of Mississippi and currently resides in Tupelo with his wife, Ellen. (Member since 2012-2013)
Don Pallais has his own national practice in Richmond, Virginia, specializing in technical consulting and providing expert witness testimony. Since starting his practice in 1986, he has provided services involving creation of internal policies, compliance with professional standards, and development of new services to CPA firms ranging from small to Big-4. He also provides litigation consulting and expert witness services about accountants’ responsibilities and financial statement matters. Don has long been involved in setting professional standards, as a former director in the AIPCA auditing standards division and having served a previous term on the Auditing Standards Board and on the Accounting and Review Services Committee, Assurance Services Executive Committee, and Professional Ethics Executive Committee. He has also served on AICPA task forces concerned with standards, education, and the CPA examination and served on the board of directors and technical and disciplinary committees of the Virginia Society of CPAs. He has authored or coauthored 10 books on accounting and auditing topics, including PPC’s Guide to GAAS, and is a contributing author to 10 others. Don is a CPA and a certified fraud examiner (CFE). He received his MBA from The College of William and Mary and his BBA (Accountancy) from Baruch College, City University of New York. (Member since 2011-2012)
Marc Panucci is a Partner in PwC Auditing Service Group of the National Office. His responsibilities include providing consultation and support regarding implementation, application, and development of auditing policies and standards. Marc also worked at the Securities and Exchange Commission (SEC) from 2007 to 2010 as a Senior Associate Chief Accountant in the Office of the Chief Accountant. At the SEC he specialized in the SEC's guidance related to the evaluation of internal control over financial reporting, auditing matters relating to public companies, and the SEC's activities with respect to its oversight role over the Public Accounting Oversight Board. (Member since 2012-2013)
Joshua W. Partlow is a Partner in the Vermont office of Johnson Lambert LLP (Johnson Lambert). Josh is responsible for providing audit, consulting services and engagement management to various property-casualty and life insurance companies. He has extensive experience auditing and consulting on investment, reinsurance transactions, taxation and other topics critical to insurance entities. Josh is a member of the Johnson Lambert Insurance Technical Committee, which is responsible for the development and oversight of firm-wide internal training programs and external webinars.
Josh serves as Chair of the Vermont Board of Public Accountancy and on the CPE Committee of the National Association of State Boards of Accountancy (NASBA). Josh was recently appointed to the American Institute of Public Accountants (AICPA) Auditing Standards Board, and is also an alumnus of the 2011 AICPA Leadership Academy.
Josh joined Johnson Lambert in 2002 after working in the Boston office of Arthur Andersen. He graduated from Saint Michael's College in 1999 where he received his Bachelor of Science degree Magna Cum Laude.
Josh lives in St. Albans, Vermont with his wife and two daughters. He enjoys the Red Sox and spending time with his family. (Member since 2013-2014)
Rick Reisig is the Technical Director / Attest Services for Anderson ZurMuehlen & Co., providing auditing and tax return services for the firm's clients, with an emphasis on audits of local governments and not-for-profit organizations, fraud and internal control consultation, and audit training, as well as tax return preparation for individuals, partnerships, and corporations.
Rick serves on the Board of Directors for the National Association of State Boards of Accounting (NASBA) and is a past member of NASBA’s Compliance Assurance Committee and the AICPA’s Board of Examiners. He has been appointed to the Montana Board of Public Accountants since 2004, serving two terms as Chairman. He is also a member of the Montana Society of CPAs, the Montana Society of CPAs Great Falls Chapter and is a life member of the Optimist Club of Great Falls. Rick graduated from Montana State University with a Bachelor of Science in Business. Rick’s hobbies are golf and softball. (Member since 2013-2014)
Michael J. Santay is the partner in charge of auditing standards in the National Professional Standards Group of Grant Thornton LLP, the US member firm of Grant Thornton International. In this role, Mike has responsibility for developing and issuing firm audit policies and guidance, developing firm comment letter responses to professional and regulatory proposals, and participates in task forces as a GTUS representative. He also assists in developing firm-wide training and other audit initiatives.
Mike’s background includes several years in the National Office of Arthur Andersen and various financial reporting and accounting management positions at Fortune 500 companies. Mike began his career at Arthur Andersen as a staff auditor and rejoined the firm in 1997 as a principal. Before returning to Andersen, he held financial management positions at various public companies including Quaker Oats, Fruit of the Loom, RR Donnelley and Sundance Homes.
Mike is currently a member of the American Institute of Certified Public Accountants and a Board member of Access Living (Chicago). (Member since 2011-2012)
Chris Smith is the Accounting and Audit Professional Practice Leader for BDO USA, LLP, Chris has over 27 years’ experience in a mixture of public and private industry accounting roles. In his current role, Chris has overall responsibility for the technical and administrative practices of BDO’s National Assurance group. He is actively involved in developing and reviewing BDO’s external responses to standard setting and regulatory proposals, as well as representing BDO through various professional committees and working groups.
Chris also functions as a Regional Technical Director for BDO. As a Regional Technical Director, Chris is responsible for consulting on technical accounting, reporting and audit matters for private and public company clients of the Firm. Chris is a technical liaison for the BDO Seidman Alliance, a network of approximately 150 small to medium size accounting firms. Chris regularly consults with these firms on a wide-range of accounting and reporting issues dealing with their private company client base.
Chris joined BDO in 1991; from 2003 to 2006, Chris left BDO and joined a 50 person BDO Alliance firm in Denver, Colorado. His practice consisted of small, closely-held/owner-managed entities in the technology, distribution, manufacturing, real estate, and natural resources industries.
Chris has authored several courses on a broad range of technical matters. Chris is an instructor for BDO’s internal and external technical programs, as well as a frequent lecturer for various professional organizations. (Member since 2012-2013)
Kay W. Tatum is an Associate Professor of Accounting at the University of Miami in Coral Gables, Florida. Her primary teaching and research interests are auditing and corporate governance. She joined the University of Miami’s Department of Accounting in 1986 after earning her Ph.D. at Texas Tech University. She served as Chair of the Department of Accounting from 2004 – 2008. Prior to entering academia, she worked in public accounting as an auditor.
Kay has participated in various activities involving professional auditing standards. She was named to the PCAOB’s initial Standing Advisory Group, serving a two-year appointment from 2004 - 2005. Prior to that appointment, she was a member of the AICPA’s International Auditing Standards Subcommittee from 1998 - 2003. She was a member of the AICPA’s Task Force that developed SAS No. 84, Communications between Predecessor and Successor Auditors. She was a member of the Joint Working Group, a committee of practitioners, standard setters, and academics from the U.S., Canada, and the U.K. that studied the audit methodologies of the large accounting firms. She is co-author of Developments in the Audit Methodologies of Large Accounting Firms, a monograph written by the academic members of the Joint Working Group.
Kay is an active member of the American Accounting Association’s Auditing Section. She served as Secretary of Section from 2004 - 2006. Prior to holding that office, she was a member of the Section’s Auditing Standards Committee from 1999 - 2003, serving as chair for two years. In addition, she is a member of the editorial board of the Sections journal Current Issues in Auditing.
Kay’s articles about auditing topics have appeared in the Journal of Accountancy and The CPA Journal. She also is a co-author of the book Audit Committees: A Guide for Directors, Management, and Consultants, Sixth Edition. (Member since 2011-2012)