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)
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)
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)
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)
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)
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)
Marcia Marien is a Partner of O’Connor Davies, specializing in government and not-for-profit auditing, accounting and advising. Her role includes oversight of approximately 30 financial audits, including state and federal single audits.
Marcia has more than 30 years of experience in public accounting. She previously served as the managing partner of a medium-sized CPA firm, which merged with O’Connor Davies, handling the entire firm’s accounting, auditing, quality control and administrative functions.
Marcia is one of the five CPA members of the Connecticut State Board of Accountancy. She is active in the Connecticut Society of Certified Public Accountants (CTCPA) where she is on the Government Accounting and Auditing Committee and serves as the Governmental Accounting specialist for the in their Connecticut Fiscal Crisis Initiative. She is also a past president of the CTCPA. Marcia is one of two Connecticut representatives to the American Institute of CPA’s (AICPA) Council for the 2014-2015 year. Marcia serves on the University of Connecticut’s (UConn) Accounting Advisory Board and is UConn’s 2014 “Accountant of the Year”. She also volunteers with the Community Foundation of Eastern Connecticut as a member of their board and several other committees. (Member since 2015-2016)
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, Miller was senior in-house legal counsel for the international accounting and consulting firm of KPMG Peat Marwick. Miller 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.
Miller 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.
Steven 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. Steven 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.
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)
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)