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.
Mike Santay, (Chair) 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)
Gerry Boaz has been with the Tennessee Comptroller of the Treasury, Division of State Audit, since January 1995. He is a Certified Public Accountant and a Certified Government Financial Manager (CGFM). He was a Legislative State Auditor for five years before becoming State Audit’s Technical Manager. As a Legislative State Auditor, he served as an audit in-charge for three of the five years primarily on college and university audits. As the Technical Manager, he is primarily responsible for monitoring GASB, FASB, AICPA, OMB, and GAO accounting, auditing, and compliance standards relating to financial statement and financial-related audits. He reviews financial statement audits for adherence to the above principles and standards, as well as to AICPA auditing standards. He is responsible for responding to all due process documents of the above standard setters, as applicable. He serves as a representative of the National Association of State Auditors, Comptrollers, and Treasurers (NASACT) by observing and writing an account of the Governmental Accounting Standards Board (GASB) meetings.
He served as a member of the Government Finance Officers Association's (GFOA) Committee on Accounting, Auditing, and Financial Reporting (CAAFR) for two three-year terms (2004-2009) and serves on the Special Review Committee for its certificate of achievement program. He represents State Audit on the National State Auditors Association’s Single Audit Committee and Auditing Standards and Reporting Committee (ASRC). He has served as a Vice Chair for both the Single Audit and ASRC committees. He is also an active member in the Association of Government Accountants (AGA). He was president of the Nashville AGA chapter for the 2006-07 program year. He currently is serving in his fourth year as the Chair of AGA’s Professional Certification Board (PCB). He has been a member on the PCB since July 2007. Beginning July 1, 2014, he will serve as AGA’s Southeast Regional Vice President-elect. He is also a 2011 alumni of the Tennessee Government Executive Institute.
He has a BA degree in accounting with a German minor from Murray State University (MSU) in Murray, KY. He is a 1994 graduate of MSU. He is married to Melissa Boaz. He enjoys playing softball and golf. (Member since 2014-2015)
Jay Brodish, Jr. is currently a National Assurance Risk Management partner in PwC's National Professional Services Group. In his role, Jay advises clients and engagement teams on a variety of financial reporting matters and managing complex issues. Previously, Jay spent approximately 20 years in the New York Metro practice serving clients in both the public company and private equity industries.
Jay specializes in business combinations, carve-outs, mergers and acquisitions, and SEC reporting matters. Jay has served a number of public clients in the technology and industrial products industries, as well as private equity owned portfolio companies.
Jay is a graduate from Lehigh University. He is a member of the American Institute of Certified Public Accountants and is a CPA in New Jersey, New York and Pennsylvania.
Dora Burzenski is a Director in Deloitte & Touche LLP’s Professional Practice Network and has 18 years of experience in public accounting. Dora consults with and advises audit engagement teams on the application of audit policies and guidance and the applicable professional standards and leads subject matter consultation teams related to group audits and international matters. She is involved in developing methodology and tools and guidance related to these, and other, topics as well as for monitoring and responding to emerging issues arising out of standard-setting and regulatory activities including analyzing proposals (US and global) and drafting comment letters. Dora currently serves as the technical advisor to the Deloitte Touche Tohmatsu Limited representative on the International Auditing and Assurance Standards Board (IAASB).
Dora began her career as an auditor in the Seattle office of Deloitte & Touche primarily serving utility clients. Dora has also spent significant time during her career developing and delivering technical and non-technical learning for audit professionals, as well as implementing various initiatives related to internal control. Dora is a Certified Public Accountant and received her degree in Business/Accounting from Western Washington University in Washington State. (Member since 2015-2016)
Joseph S. Cascio is a partner in Ernst & Young’s Professional Practice Group based in New York where he specializes in transfers and servicing of financial assets, investments in debt and equity securities, balance sheet offsetting, foreign currency matters and others. Joseph is responsible for developing the Firm’s interpretative guidance and educational training courses, interacting with standard setters, and advising clients and engagement teams on the aforementioned topics. Joseph is also a member of the Firm’s global auditor reporting implementation network.
Prior to joining the Professional Practice Group in 2008, Joseph spent 20 years providing audit and advisory services to a variety of financial services companies including major diversified financial institutions, broker-dealers and investment partnerships.
Joseph is also a member of the American Institute of Certified Public Accountants’ (AICPA) task force working on updating the audit guidance that deals with the use of legal specialists when evaluating a transfer of financial assets for sale accounting. In addition, Joseph is a member of the AICPA’s broker-dealer task force working on developing a new accounting guide on revenue recognition and to aid industry stakeholders in implementing the new standard.
Joseph received his Bachelor of Business and Administration in accounting from Baruch College and is a member of the AICPA and the New York State Society of CPAs.
Lawrence Gill, CPA, most recently retired after spending five years as number two executive at the American Bar Association, where he served as Deputy Executive Director and CFO in charge of all financial operations, administrative functions (purchasing, real estate operations, etc.) and information technology. Prior to that, he had 42 years of legal practice in the business law area. His legal practice included serving international, national and regional organizations with business operations in the United States, Europe, Canada, Australia and the Pacific Rim. Legal practice specialties included accounting related legal issues, transactions (mergers, distribution, licensing), corporate governance. In addition, he has served and continues to serve in multiple director and committee chair roles for various organizations.
Steve Glover is the Associate Dean at the Marriott School of Management at Brigham Young University. He received his Ph.D. at the University of Washington. Steve teaches undergraduate and graduate courses in the SOA and a judgment and decision-making course in the Executive M.B.A. program. Prior to his graduate studies, he worked as a senior accountant for KPMG in Seattle. From 2000 to 2002, Steve took a leave of absence from BYU to work as a director in the U.S. National Office of PwC where he worked on a team revising audit policies. Steve continues to consult with public accounting firms and has also served as an expert witness. Steve served on the American Institute of Certified Public Accountants’ (AICPA) Task Force for Sampling/Materiality Issues in a Single Audit Environment, and as a reviewer for the AICPA’s 2008 Audit Sampling Guide. Steve is a co-author on monograph on elevating professional judgment and skepticism and has developed and delivered related training.
Steve has served the American Accounting Association in various capacities including: President of the Auditing Section, Auditing Section Distinguished Service Award Committee, AAA/AICPA Notable Contributions to the Literature Committee, Chair of the Auditing Section Outstanding Dissertation Award Selection Committee, AICPA/AAA Joint Literature Award Recommendation Committee, Auditing Section Nominating Committee, Vice Chair of the American Accounting Association Annual Meeting, and Co-Chair of the Auditing Section Meeting. Steve has received BYU Marriott School’s Teaching Excellence and Outstanding Researcher awards.
Steve’s primary research interests involve the application of behavioral decision theory to professional judgment of auditors and financial analysts. He has had articles published in Accounting Horizons, The Accounting Review, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, Contemporary Accounting Research, the Journal of Accounting Research, Organizational Behavior and Human Decision Processes, Current Issues in Auditing, Issues in Accounting Education, the Journal of Accountancy, Internal Auditor, and the CPA Journal. Steve has co-authored several books including Auditing: A Systematic Approach (8e), Auditing Cases: An Interactive Learning Approach (5e), and An Introduction to the Corporate Governance and the SEC. (Member since 2014-2015)
Gaylen Hansen is a partner and Director of Quality Assurance at EKS&H headquartered in Denver where he is responsible for firm compliance with professional standards. He has over 40 years of accounting and auditing experience including assistant controller of a public company and in public accounting as a sole practitioner at Arthur Andersen and Price Waterhouse. He has also served as an expert witness.
Gaylen is a past chair of NASBA (2012-2013) and past member of the Colorado State Board of Accountancy (2002-2010). He has served on the PCAOB’s Standing Advisory Group, the AICPA’s Professional Ethics Executive Committee, and the U.S. Treasury Department's Advisory Committee on the Auditing Profession (ACAP). Currently, he is a member of the Consultative Advisory Group committees of the International Auditing and Assurance Standards Board and the International Ethics Standards Board for Accountants. He also serves on the Board of Trustees and audit committee of the American University of Iraq, Sulaimani.
Gaylen holds a Bachelor of Science in Business Administration from California State Polytechnic University, Pomona and an MBA from California State University, Fullerton. He is a member of the American Institute of Certified Public Accountants and the Colorado Society of Certified Public Accountants. In 2013, he was included in Accounting Today’s listing of 100 Most Influential People and the Colorado Society of CPAs honored him in 2014 with its Distinguished Service Award.
Tracy Harding joined BerryDunn in 1984. He serves as an independent concurring partner reviewer on many audits, for both public and nonpublic organizations.
Tracy served on the committee that drafted the State of Maine's Uniform Accounting and Auditing Practices for Community Agencies (MAAP III) regulations. He currently serves on the Maine Legislature's MAAP advisory committee and as the chair of the Maine Board of Accountancy, which regulates licensing for all CPAs in the state.
Tracy is the Principal-in-Charge of the firm's Bangor Office. He is the Bangor office coordinator for the firm’s Financial Services Group and the Director of Quality Assurance. In the latter role, Tracy coordinates BerryDunn’s audit and accounting technical resources.Tracy helps clients with a variety of issues including audits of financial institutions, commercial entities, not-for-profit organizations and employee benefit plans, SEC and other regulatory filings, and assistance with complex accounting issues. Tracy is a regular presenter at several technical and industry seminars for clients, including sessions for financial institutions, internal auditors and commercial lenders.
Daniel Hevia joined Gregory, Sharer & Stuart as a shareholder when the firm of Hevia, Beagles & Company merged with GSS in 2011. Dan has developed a broad base of closely-held businesses and individual clientele in a wide range of industries including insurance, healthcare, professional employer organizations, not-for-profit organizations and employee benefit plans. In addition, Dan has served as an investigator and expert witness to the Florida Board of Accountancy and as an expert witness to the Florida Department of Financial Services.
Dan has also developed an extensive peer review practice conducting over 700 peer reviews of other CPA firms over the past 25 years. He is nationally recognized for his expertise in peer review and AICPA peer review standards. Dan is a past chair of the AICPA Peer Review Board and has been actively involved as a member of many AICPA committees, including its Governing Council. He is also a past member of the Board of Governors of the Florida Institute of Certified Public Accountants and past chair of its Peer Review Committee, State Legislative Policy Committee and Audit Committee.
Dan is a past chair of the board of directors for the Boys & Girls Clubs of Tampa Bay, Inc., and currently serves as Chair of the Audit Committee and member of the Finance Committee, as well as serving as a trustee to its foundation. He received a Bachelor of Arts in Accounting from the University of South Florida. (Member since 2014-2015)
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)
G. Alan Long, CPA, CITP, CGMA, is the managing member of Baldwin. Alan received his accounting degree from Eastern Kentucky University in 1979 and was certified in 1981. His service to the profession includes having been President and Secretary/Treasurer of the Kentucky Society of CPAs, chair of the Education Foundation of the KYCPA, a member of the Peer Review Board and Leadership Council of the AICPA as well as a member of the Kentucky State Board of Accountancy. Alan is an Instructor for Continuing Education Classes for the AICPA. He received the 2005 Distinguished Alumnus Award from the School of Business & Technology at Eastern Kentucky University.
Alan and his wife Teresa reside in Richmond, Ky.
Rich Miller served as General Counsel and Secretary at the AICPA from 1993 to 2011. In this position he was responsible for providing legal counsel on all AICPA-related professional and corporate issues.
Throughout his tenure, he has been an integral part of the Institute’s standards setting processes, including advising the Auditing Standards Board and the Professional Ethics Executive Committee. He has testified before congress in connection to the efficacy of the Private Securities Litigation Reform Act and drafted numerous friend-of-the-court briefs in support of issues significant to the profession. Miller was instrumental in developing and implementing contracts establishing CPA 2 Biz as the for-profit subsidiary of the AICPA and has served as the legal advisor for Governing Council and the Board of Directors.
Prior to joining the Institute, Rich was senior in-house legal counsel for the international accounting and consulting firm of KPMG Peat Marwick. Rich has spoken frequently on issues involving accountants' liability matters and has authored a number of articles on this topic. He has been ranked by Accounting Today as one of their Top 100 Most Influential People in Accounting.
Rich is a cum laude graduate of the Fordham University School of Law and a member of its Law Review. (Member since 2015-2016)
Dan Montgomery is a retired partner of Ernst & Young LLP. At the time of his retirement in December 2014 following a 40-year career with the firm, Dan was a partner in the Global Professional Practice group. He was the firm’s Global Director of Assurance Standards, Methodology and Implementation from 2009-2012, having previously served in a similar capacity in the Americas from 2005-2009. In his global role, Dan had primary responsibility for the firm’s Global Audit Methodology and audit tools. He also was involved with the development of assurance policies and procedures, as well as audit-related training programs and firm publications on auditing matters.
Dan started his career in the Minneapolis office of EY in January 1975. He served a variety of listed and private companies in the manufacturing, consumer products, and financial services sectors, as well as entrepreneurial and venture capital-backed businesses in the software and medical technology sectors, before joining the Americas Professional Practice group in 2001.
Dan was Ernst & Young’s representative on the International Auditing and Assurance Standards Board (IAASB) from 2009-2014 and served as the IAASB Deputy Chair from 2012-2014. He was chair of the IAASB’s priority auditor reporting project, which led to the development of the suite of new and revised auditing standards that were issued in January 2015. In that role, Dan had extensive involvement with public consultations, global roundtables, and direct outreach with global stakeholders, including investors, regulators, and national standard setters, as well as other regulatory bodies and policy makers. He continues to be involved with the IAASB’s auditor reporting implementation activities.
Dan has been actively involved in the development of auditing and assurance standards both globally and in the United States since 2001. He was a member of the Auditing Standards Board from 2004-2007 and currently is a member of the AICPA’s International Auditing Standards Task force (chair from 2012-2014). He previously served as a member of the AICPA Fraud Task Force and Audit Issues Task Force.
Dan received a B.S. degree in accounting from Saint John’s University. (Member since 2015-2016)
Steve Morrison is a principal in the Audit Department at MBAF and works with both public and private companies in various industries including those with international operations.
Steve is active in the planning and execution of audit engagements bringing experience in a variety of industries including automotive dealerships, freight forwarding/mail courier, retail, and wholesale/distribution. Steve also addresses specific issues for companies in a variety of other industries and has experience in effectively communicating simple and complex technical matters to all levels of personnel at clients. His responsibilities also include advising engagement teams on accounting and auditing matters.
He has served as chair of the Florida Institute of CPAs Accounting Principles and Auditing Standards Committee which develops responses to exposure drafts of various authoritative accounting and auditing bodies such as the AICPA, FASB, and PCAOB. He also has served on the AICPA National Advanced Accounting and Auditing Technical Symposium (NAAATS) Steering Committee.
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)
Catherine Schweigel is the Principal-In-Charge, Audit and Professional Practice for CliftonLarsonAllen with over 25 years of public accounting experience. As the Principal-In-Charge, Audit and Professional Practice, Cathy has overall leadership responsibilities for maintaining and promoting the highest standards of excellence for the firm’s assurance services practice and other related matters. This role includes leadership and coordination of the firm's peer review and inspection process, coordinating its PCAOB inspection, participation in the AICPA National Peer Review Committee, developing and coordinating enhancements to practice aids and related communications, and working with industry leaders to tailor such practice aids to their industries.
In addition, Cathy consults on high risk assurance engagement acceptance decisions, including assignment of key personnel on high risk engagements. Cathy also serves selected clients, provides second reviews of our highest risk assurance engagements, works closely with the manufacturing and distribution industry group, regional assurance PICs, and supervises national assurance technical principals and directors.
Cathy graduated from Loyola College and served on the AICPA National Peer Review Committee. (Member since 2014-2015)
Jere G. Shawver, serves as Managing Partner-Risk for with Baker Tilly Virchow Krause, LLP. Previously, he was the Managing Partner for the East Region Consulting Services Practice and has been with the firm or its predecessors since 1998. He serves on the firm's Board of Partners, Management, and Risk Committees.
Jere works closely with his clients in evaluating solutions to critical business issues in the areas of financial reporting, governance and internal controls. He serves as the “concurring” partner on many engagements and works with our engagement teams in evaluating the propriety of accounting and reporting for many clients. (Member since 2015-2016)
M. Chad Singletary is a partner with Carr, Riggs & Ingram in Montgomery, Alabama. With more than 21 years of accounting experience, Chad’s career has focused on directing auditing, accounting, compliance, consulting, and taxation engagements for organizations in the insurance industry and not-for-profit sector. His experience also includes work with small and medium sized closely held businesses. Chad’s work in the not-for-profit sector includes work with associations, foundations, voluntary health and welfare organizations (including A-133 audits) and property owners’ associations. His work in the insurance industry includes experience with regulatory compliance, guaranty funds, self-insurance and self-insurance groups, as well as benefit plans. Chad’s work with small businesses includes work with closely held private companies in several industries.
Chad currently serves as a member of CRI’s Accounting and Audit Quality Control and Continuing Education Committees. He regularly serves as a continuing education discussion leader for CRI, as well as outside organizations including the Alabama Council of Association Executives (ACAE) and the Alabama Society of CPA’s. Chad is a 2005 inductee to the Troy University Accounting Hall of Honor and the 2010 recipient of the ACAE President’s award. (Member since 2015-2016)