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.
Darrel R. Schubert (Chair) is a partner in the Professional Practice Group of Ernst & Young LLP based in Cleveland, OH, where he leads the development and maintenance of audit methodology and policies. Darrel also advises engagement teams on the resolution of audit and reporting-related issues and leads executive-level training programs. Darrel chaired the Risk Assessments, Sampling and Specialists Task Forces of the AICPA and serves on a number of other task forces such as Clarity, Internal Control and XBRL. Darrel is EY’s designated partner in charge of quality for governmental audits and employee benefit plan audits and represents EY on both AICPA Audit Quality Centers, as well as the AICPA Employee Benefit Plan Audit Quality Center Executive Committee.
After graduating from the University of Illinois with a BA in finance and an MS in accounting, Darrel began his career at the Indianapolis office of Ernst & Young in 1981. He worked on both public and private company audits in various industries, with the majority being in the financial services sector. Darrel and his wife, Barb, have two adult daughters and reside in Avon Lake, OH. (Member since 2006-2007)
Brian Bluhm serves as the Director of Assurance Services for Eide Bailly, LLP. He has over 25 years of experience providing services to a variety of clients, including SEC registrants, manufacturers, dealerships, wholesale/retail entities and construction contractors.
He is a past member of the AICPA PCPS Technical Issues Committee. He currently serves as the AICPA representative to the IFAC Small and Medium Practices Committee and is a member of the AICPA National Peer Review Committee. (Member since 2009-2010)
Robert E. Chevalier is an Audit partner in the Information, Communications and Entertainment (ICE) practice in KPMG’s Department of Professional Practice (DPP). He has more than 25 years of experience providing financial statement audit services.
Rob joined KPMG’s Tampa office in 1983 and was elected to the firm’s partnership in 1996. He transferred to KPMG’s Philadelphia office in 1999 and to the Tyson’s Corner office in 2006. Rob has served public and private clients in a wide range of industries, including telecommunications, software, consumer markets and industrial markets. He has significant experience in SEC accounting and reporting matters, merger and acquisition transactions, and initial and follow-on public offerings.
In 1992, Rob began a three-year rotation assignment in DPP, where he provided technical accounting assistance to engagement teams on a variety of topics, including business combinations, stock compensation, income taxes and restructuring charges. He also served a second rotational assignment in DPP for eighteen months, starting in 1996. In 1998, Rob transferred to the firm’s Assurance and Advisory Services Center in Montvale for an eighteen-month rotational assignment, where he focused on knowledge management. He commenced his most recent rotational assignment in DPP in July 2009.
Rob is one of a select group of partners who are designated as SEC Reviewing Partners. He also serves as one of the firm’s designated SFAS 123R Audit specialists. Rob has assisted in the development of several KPMG publications. In addition, he has served as an instructor at various firm-sponsored training for professional staff.
Samuel Cotterell, CPA, is currently vice president and controller of Boise Inc., where he is responsible for control functions of a $2 billion company, including SEC filings, SOX controls, compliance with GAAP, acquisition and divestiture accounting, internal financial reporting, and income tax. He was previously the vice president and controller for Boise Cascade, LLC and before that, Arthur Andersen in Boise, Idaho, where he was a senior manager.
Sam received B.A. degrees from the University of Idaho and Boise State University and also holds a Masters of International Management from the American Graduate School of International Management (Thunderbird).
Sam served on the Idaho State Board of Accountancy from 1996 to 2001, serving as chairman in 2000-2001. During that time, he was instrumental in the passage by the Idaho Legislature of a revised accountancy act incorporating the provisions of the Uniform Accountancy Act. He also worked to improve the investigative process for the state and served as the investigative chair for the Idaho State Board of Accountancy after he left the Board. He was reappointed to the Idaho Board for a five-year term serving from 2004 to 2009.
Since 1996, Sam has been very involved with the National Association of State Boards of Accountancy (NASBA). He was elected and served as chairman during 2007/2008. He also served as chair of the Global Strategies Committee, the Administration and Finance Committee, the UAA Committee, the Professional and Regulatory Response Committee, Strategic Initiatives Committee, the Awards Committee, and he has served as a member of the Regulatory Structures Committee. Sam also served as a member of the Board of Directors of Professional Credential Services, Inc.
Sam was appointed in 2004 by the PCAOB to a two-year term as a member of its original Standing Advisory Group (SAG). Sam is past-president of the Boise Public Schools Education Foundation. He has been very active as a volunteer in other community organizations, including the Treasure Valley United Way, the Idaho Society of CPAs, and Boise North Little League. He was an adjunct faculty member at Boise State University for ten years. Sam speaks fluent Spanish. (Member since 2010-2011)
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)
David D. Duree is an assurance partner for Weaver, LLP, and serves as the Midland Odessa service line leader. David received a BBA in Accounting, from the University of Texas of the Permian Basin. He has over 30 years of experience in public accounting with extensive audit and consulting responsibilities.
David is a past Presiding Officer of the Texas State Board of Public Accountancy, to which he was appointed by Governor Rick Perry, where his duties included serving on the Texas Sarbanes-Oxley Taskforce, chairing a Technical Standards Review Committee and the Constructive Enforcement Committee. He is a past Southwest Regional Director for the National Association of State Boards of Accountancy, which included service to the audit committee, the enforcement committee and the administrative and finance committee. David completed the General Securities Representative Examination (Series 7), Texas Life Health Accident Insurance Exam, and the Uniform Combined State Law Examination (Series 66) . David lectures and presents at local, regional and state levels on various topics including Internal controls, internal audit and the role of the audit committee. He actively serves in key leadership positions in many civic and charitable organizations.
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)
Edwin G. Jolicoeur is a partner in the accounting and auditing resource group of CliftonLarsonAllen LLP and is based in the firm’s Spokane, Washington, office. Ed received a BS in accounting from the University of Montana. Ed was appointed by Governor Chris Gregoire to the Washington State Board of Accountancy in 2005, was reappointed in 2007 and 2010, and has served two terms as Board Chair. He is a member of NASBA’s Nominating, Regulatory Response, and Compliance Assurance committees. Previously, he served as a member of the AICPA’s PCPS Technical Issues Committee, PCPS Executive Committee, SECPS Peer Review Committee, and the Joint Quality Control Standards Task Force. Ed was also a member of the FASB’s income tax accounting implementation group. He has also served as an officer and board member of the Washington Society of CPAs and is a member of the City of Spokane Audit Committee. (Member since 2010-2011)
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 Morris, prior to founding Morris Consulting, an international financial accounting and advisory firm, was Senior Vice President of JPMorgan Chase Bank and Co-Director of Corporate Accounting Policies at his retirement. His responsibilities were to co-manage the JPMC’s worldwide accounting policy efforts and to serve as senior policy officer for analyzing, developing and communicating JPMC’s position with regard to existing and evolving accounting issues.
He is currently a member of: Consultative Advisory Group (CAG) of International Auditing and Assurance Standards Board (IAASB); Consultative Advisory Group (CAG) of International Ethics Standards Board for Accountants (IESBA); and Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting of United Nations Conference of Trade and Development (UNCTAD). He is Chairman of Financial Executives International (FEI) Globalization Oversight Committee. In addition, he was Chairman of the 30,000 member worldwide International Association of Financial Executives Institutes (IAFEI) in 2002.He previously participated on the Financial Accounting Standards Board’s (FASB) Task Forces on Revenue Recognition, Liability Extinguishment, Performance Reporting, Present Value Based Measurements, and Loan Fees. In addition, he has been on the American Institute of Certified Public Accountants’ (AICPA) Accounting Standards Executive Committee (AcSEC) and the Banking Committee. He has served as Chairman of the Accounting or Technical Committees of IAFEI, International Swaps and Derivatives Association (ISDA), and American Bankers Association (ABA.). (Member since 2009-2010)
Kenneth R. Odom is a shareholder in Rabren, Odom, Pierce, & Hayes, P.C. in Andalusia, Alabama. He began his career in public accounting after graduating Summa Cum Laude from Troy State University in 1976. His primary expertise over his career has been in the area of governmental accounting and auditing. He has served on numerous committees and chaired numerous committees for the Alabama Society of CPAs and has been a frequent lecturer in the southeast in this area. In addition to his expertise in governmental area, Ken has a wide range of experience in the area of taxation, and with audits of small businesses including manufacturing and contractors. Ken has earned the AICPA Certificate of Educational Achievement for Governmental Accounting and Auditing. He is a member of the American Institute of Certified Public Accountants, the Alabama Society of CPAs, and the Florida Institute of CPAs. (Member since 2009-2010)
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)
Brian R. Richson is an Assurance Partner in the National Professional Services Group of PricewaterhouseCoopers LLP where he serves as the firm's U.S. Auditing Services Leader and Chief Auditor. Brian has worked extensively with multinational companies over his more than 25 years with PwC, with a focus in the automotive and industrial products sectors. In his current and prior roles within PwC's National Office, he has consulted with engagement teams on a variety of audit, reporting and practice management matters, including corporate investigations, materiality evaluations, auditing standards application, internal control assessments and SEC comment letter responses and reporting issues. Brian joined PricewaterhouseCoopers in 1984, after earning his degree in Accounting from Carroll College, and was admitted as a partner in 1996. Brian, his wife and four children reside in Summit, New Jersey. (Member since 2009-2010)
Mike 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)
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)
Kim L. Tredinnick, has been with the firm Baker Tilly Virchow Krause, LLP since 1972 and a partner since 1978. He served as the firm’s Director of Accounting and Auditing from 1980 through 2003, responsible for monitoring the firm’s quality control system. Kim is currently a partner in the firm’s Risk & Compliance Group. He also has significant previous experience in audits of governmental entities, not-for-profit organizations, employee benefit plans and construction contractors. He has also been actively involved in the peer review process having performed peer reviews for accounting firms around the nation as well as overseeing the peer reviews completed of Baker Tilly Virchow Krause, LLP. (Member since 2010-2011)
H. Steven Vogel is a partner with the law firm, Wilson Elser Moskowitz Edelman & Dicker, LLP in the Miami, Florida office. He is a member of the firm's national accountants liability practice group where his practice concentrates in the areas of professional liability and commercial litigation. In addition, he represents clients in alternative dispute resolution, administrative hearings and governmental and professional association investigations.
Steve represents CPA firms in lawsuits and claims involving financial statement audits, reviews, compilations and tax return preparation. He also represents corporations and individuals before the Internal Revenue Service in connection with tax deficiencies and he has represented taxpayers involved in tax preparer litigation against the Department of Justice. His work also includes the representation of CPAs before state licensing agencies.
Steve was formerly on the professional staff with the New York Metro offices of Ernst & Young as an Auditor and PricewaterhouseCoopers in the Multi-National Corporate Tax Group as a Tax Consultant.
Steve has served as a Professor at Florida International University teaching Business Law, Legal Environment, Real Estate Law and Federal Tax. He has also served as an Adjunct Professor at the University of Miami School of Law, where he taught Federal Taxation of Real Estate Transactions. Steve is a frequent lecturer on professional liability issues within Florida and other states including the Florida Institute of Certified Public Accountants. (Member since 2009-2010)
Kurtis Wolff has more than 25 years of experience providing accounting and auditing, transaction structuring, financial reporting and management advisory services to clients. He has specialized in business risk management, corporate governance, internal control and internal audit. Kurtis is currently responsible for all aspects of the Audit and Assurance function for Reznick Group including oversight for establishing and maintaining policies and quality control. Recognizing the impact of risk management, quality and compliance on client service and firm profitability, Kurtis has implemented significant organizational and procedural changes in this rapidly growing firm, including modifying the organizational structure, expanding the scope of the national A&A function, and introducing new policies and procedures regarding client acceptance and continuance, engagement performance, consultation and quality reviews, and firm-wide risk management. Kurtis chairs Reznick Group’s A&A Executive Committee and is a member of the firm’s Mergers and Acquisitions Executive Committee. In his role, Kurtis consults regularly on client matters and serves as an engagement quality reviewer. Prior to joining Reznick Group, Kurtis managed accounting and auditing services as a Big 4 lead client service partner for several Fortune 500 companies and served public and private entities with revenues from $25 million to $17 billion. As the Pacific Southwest leader of enterprise risk management services, he designed risk management and risk-aware business planning processes that were successfully implemented by several multi-billion dollar clients, improving business predictability and profitability. His work with UNOCAL is published as a case study in FEI’s publication, “Making Enterprise Risk Management Pay Off.”
Kurtis recently completed a three year term as a member of the CAQ’s SEC Regulations Committee and currently serves as a member of the CAQ’s Audit Practices Task Force and the Smaller Firm Task Force. He also frequently serves on national task forces for developing issues in the accounting and auditing profession. Kurtis and his wife live on Lake Lanier in Atlanta, while their two adult sons enjoy the college life in Boulder, Colorado. (Member since 2010-2011)