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)
Monique Booker is a founding partner at SB & Company, LLC and has over 20 years of experience in public accounting. Monique has performed audits for not-for-profit entities, colleges and universities, state and local government, for profit entities and public companies throughout the country.
Monique received her Bachelor of Science in Accounting from Hampton University in 1992. Monique left Arthur Andersen, LLP’s Baltimore practice as a senior manager, where she performed audits of not-for-profits, including colleges and universities and foundations, state and local governments and public companies in the entertainment and broker dealer industries. She is responsible for preparing and training on industry updates and changes. Monique is SB & Company’s partner in charge of audit quality and implementation of new auditing standards. She has served clients with revenue that ranges from $3 million to $2 billion across industries.
Monique serves as a frequent speaker on various auditing and reporting topic. She is a member of the American Institute of Certified Public Accountants (AICPA), Maryland Association of Certified Public Accountants (MACPA), Maryland Association of Nonprofit Organizations (MANO) and National Grants Management Association (NGMA).
Active in the community, Monique is a board member for of Planned Parenthood of Maryland (PPM) and Greater Baltimore Medical Center and Subsidiaries (GBMC). She serves as the Treasurer for PPM and serves on the education committee of National Grant Management Association (NGMA). (Member since 2018)
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.(Member since 2016-2017)
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, CGMA recently retired after spending five years as the 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 and real estate operations) and information technology. Prior to that, he practiced law in large law firms for 42 years 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), and corporate governance.
He is a past president of the Illinois CPA Society, a past member of the board of directors of the AICPA, a past chair of the AICPA’s Relations with the Bar Committee, a past chair of the AICPA’s International Issues Committee, and a past member of the AICPA Council. He previously chaired the audit committee for the American Bar Association and has served and continues to serve on audit committees both for profit and nonprofit entities. He received a B.A. from St. Louis University and a J.D. from the University of Michigan Law School. (Member since 2016-2017)
Audrey A. Gramling, Ph.D., CIA, CPA, has over twenty years’ experience as a faculty member and has served a one-year term as an Academic Accounting Fellow in the Office of the Chief Accountant at the SEC. She joined Oklahoma State University in July 2018 as the head of the School of Accounting and Wilton T. Anderson Professor of Accounting . Previously she was a faculty member at Colorado State University where she has served as Professor, Department of Accounting Chair, and EKS&H Faculty Fellow. She has also been on the accounting faculty at Bellarmine University, Kennesaw State University, Georgia State University, Wake Forest University, and University of Illinois at Urbana-Champaign. Prior to earning her Ph.D. at the University of Arizona, Audrey was an external auditor at a predecessor firm of Deloitte and an internal auditor at Georgia Institute of Technology. (Member since 2018-2019)
Gaylen Hansen is a partner and Director of Quality Assurance at EKS&H LLLP 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 and 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 as audit committee chair 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. (Member since 2016-2017)
Jan Herringer is a partner in BDO USA LLP’s National Assurance Group and has 25 years of experience in public accounting. Jan monitors the standard setting processes of the Public Company Accounting and Oversight Board, the International Auditing and Assurance Standards Board, as well as, the AICPA Auditing Standards Board. In this role she analyzes the impact of standard setting proposals and is responsible for leading the comment letter drafting process. She is also involved in developing content for internal communications regarding the implementation of newly issued auditing standards, in addition to the preparation and delivery of training materials.
Immediately prior to joining BDO in 2004, Jan was a technical manager in the Professional Ethics Division of the AICPA, where she performed investigations of alleged violations of the Code of Professional Conduct of the AICPA. In this capacity she presented cases before the Technical Standards Subcommittee.
In addition to being a member of the AICPA, Jan is a member of the AICPA Council. She is currently President-Elect of the New York State Society of Certified Public Accountants and beginning June 1, 2018, will assume the office of President for the 2018/2019 fiscal year. Jan is a Certified Public Accountant and received her MBA in Accountancy from Baruch College in New York City. (Member since 2018-2019)
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 27 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)
Kristen A. Kociolek is an assistant director on the Government Accountability Office’s (GAO) Financial Management and Assurance (FMA) Team. Ms. Kociolek is a member of GAO’s audit standards team responsible for developing, drafting, and maintaining Government Auditing Standards (The Yellow Book) and Standards for Internal Control in the Federal Government (the Green Book). Ms. Kociolek has also led GAO’s financial statement audit of the U.S. Securities and Exchange Commission and currently leads GAO’s financial statement audit of the Federal Deposit Insurance Corporation. Prior to joining GAO, Ms. Kociolek worked as an audit manager with Ernst & Young in Harrisburg, PA, where her work focused on financial audits of state and local governments. Ms. Kociolek graduated from Elizabethtown College in Elizabethtown, PA with a Bachelor of Science degree in Accounting. She is a Certified Public Accountant, a Chartered Global Management Accountant, and a Certified Government Financial Manager. She is a member of the AICPA, where she serves on the Government Performance and Accountability Committee, and a member of the Pennsylvania Institute of Certified Public Accountants. (Member since 2018-2019)
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. (Member since 2016-2017)
Sara Lord is the National Director of Assurance Services for RSM US LLP. In this role she leads the Assurance Standards and Methodology Group (ASMG) and the Specialized Services Group (SSG). ASMG has overall responsibility for the methodology, tools, and training supporting RSM’s assurance services. SSG includes the industry leaders that support audit quality for specialized industry practices.
Prior to joining RSM, Sara was a partner in a regional accounting firm where she served clients and was a concurring and consultation resource for accounting and assurance needs. Sara also worked for a Big Four accounting firm in a variety of roles, including audit client service, national office consultation, and global office public policy.
Sara is a member of the Center for Audit Quality Professional Practice Executive Committee and past member of the AICPA Private Company Practice Section Technical Issues Committee.
Sara received a Bachelor of Accountancy from the University of North Dakota (UND). She is a 2015 inductee in the UND Accounting Hall of Fame and a member of the UND College of Business and Public Administration Advisory Board. (Member since 2018-2019)
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 2015-2016 and since 2018-2019)
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)
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)