Audit Standards Board Members' Biographies

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  participating  in  profession task forces on various topics.

Previously Mike spent 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 and Fruit of the Loom.

Mike is a graduate of DePaul University (B.S.C., Accounting) and the Kellogg School of Management at Northwestern University (M.M.). He is a CPA and a member of the American Institute of Certified Public Accountants and the Illinois State Society of CPAs. (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).

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 taskforce 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. (Member since 2016-2017)

Harry Cohen is a partner at KPMG LLP in its New York operating office where he serves companies in the consumer, retail, life science and industrial markets, and also serves as an engagement quality control review partner for SEC- registered companies. Previously, Harry co-led KPMG’s Audit Quality Support Program, which included leading a network of partners that provide direct, real-time coaching and support to engagement teams in areas where coaching will

have the most significant effect on audit quality. This role followed Harry’s service as a partner in KPMG’s National Office, in the Department of Professional Practice, for three years providing technical guidance to engagement teams on engagement-related issues, developing and disseminating topic-specific guidance on emerging technical and professional issues, and assisting with firm and individual issues pertaining to compliance with regulatory and professional standards.

Harry is a Certified Public Accountant and received his Bachelor of Business Administration from Hofstra University and is a member of the AICPA and the New York State Society of CPAs.  (Member since 2019-2020)

Jeanne Dee, CPA, CGMA, is a partner in Anders’ Audit and Advisory Services Group where she specializes in audits of financial statements for not-for-profit organizations, government entities, employee benefit plans and closely- held businesses. Jeanne enjoys working with business owners, executive directors and board members to help them better understand the financial reporting process. She is also skilled in researching accounting principles and new or changing audit standards and is a frequent author and speaker on these topics.

Jeanne received her degree in Accounting from the University of Missouri in St. Louis. She is a member of the AICPA and has served as a member of the AICPA’s Board of Examiners and as a Board Member and Secretary for the Missouri State Board of Accountancy. She sits on the Humane Society of Missouri’s Board, Jeanne was named a Women to Watch Award Recipient in

2010 by the Missouri Society of Certified Public Accountants (MOCPA). (Member since 2019-2020)

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 retired Plante Moran audit partner with over 45 years of public accounting experience. He currently is serving as the chair of the Consultative Advisory Group (CAG) of the International Ethics Standards Board for Accountants (IESBA). He is also a member of the International Auditing and Assurance Standards Board (IAASB) CAG and a trustee and audit committee chair of the American University of Iraq, Sulaimani.

Gaylen is a past chair of NASBA and the Colorado State Board of Accountancy. He has also 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).

Gaylen graduated from California State Polytechnic University, Pomona and has an MBA from California State University, Fullerton. He is a founding member of NASBA’s Center for the Public Trust and in 2018 was the recipient of NASBA’s William H. Van Rensselaer Public Service Award. He is a member of the American Institute of Certified Public Accountants and Colorado Society of Certified Public Accountants. (Member since 2015-2016)

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)

Jon Heath is the Director of Professional Services for Carr, Riggs & Ingram, L.L.C. (“CRI” or the “firm”). In this role, he has overall responsibility for the development and support of the processes for each of the firm’s lines of service. His Professional Services Team has overall responsibility for the firm’s audit quality initiatives, including the methodology, tools, and training supporting CRI’s assurance services. Prior to joining CRI, Jon worked for a Big Four accounting firm, primarily working with Fortune 100 and start up telecommunications clients.

Jon is an AICPA Council representative and an Alabama Society of CPAs board member. Jon received his undergraduate and Master’s degrees from Troy University. (Member since 2019-2020)

Jan Herringer is a recently retired partner from BDO USA LLP’s National Assurance Department. She has over 25 years of experience in public accounting and over her career has worked at both large and mid-size firms. During her tenure at BDO she monitored the standard setting process 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 analyzed the impact of standard setting proposals on the firm’s audit methodology and was responsible for leading the comment letter drafting process. She was 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 the most recent Past President of the New York State Society of Certified Public Accountants and current NYSSCPA board member and member of the Diversity and Inclusion committee. Jan graduated from Baruch College with her MBA in Accountancy and earned a Master’s Degree in Economics from the New School. (Member since 2018-2019)

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 Controller of the Township of Brookfield, CT. She was formerly a partner of PKF O’Connor Davies, specializing   in   government   and   not-for-profit auditing, accounting and advising. Her role included 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)

Aaron Saito is the Intel Capital (“ICAP”) M&A and Equity Controller at Intel Corporation. He is responsible for valuations, financial due diligence, purchase price accounting and integration activities associated with Intel’s acquisitions, divestitures, and equity investments.

Prior to joining Intel Corporation in 2012, Mr. Saito was the Controller at a small utility company and prior to that was a Senior Manager at PwC.

Mr. Saito frequently speaks on various M&A topics. He is a member of the AICPA, and Oregon Society of Certified Public Accountants (OSCPA). Mr. Saito is a past member of the AICPA American Region Advisory Panel and AICPA Young Members Leadership Committee.

Mr. Saito is a Certified Public Accountant (CPA), Charted Global Management Accountant (CGMA), and Certified Valuation Analyst (CVA) and holds a Bachelor of Arts in Economics and a Masters in Accounting degree from the University of Michigan. (Member since 2019-2020)