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)
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)
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)
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)
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)
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).
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)
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.
David is currently serving on the Mississippi State Board of Public Accountancy and is past president of the Mississippi Society of Certified Public Accountants. 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)
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)
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)