Audit Standards Board Members' Biographies

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)

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 2018-2019)

Patricia Bottomly is a partner in BDO USA, LLP's National Assurance practice. She has over 20 years of experience working in public accounting. She has served a range of clients, from start-up businesses to multinational corporations, both privately held and publicly traded. She has extensive experience in the retail, consumer products, distribution and financial industries. Patricia also has significant experience reviewing financial statements and other corporate documents filed with the Securities and Exchange Commission (SEC).

As a national partner, Patricia is a member of the National Audit team where she is responsible for establishing firm policies, developing guidance and training materials, and updating and maintaining the firm’s audit approach. Patricia has worked on numerous initiatives and national projects, including those designed to ensure compliance with all applicable auditing standards through the review, development and updating of firm policies. She also actively participates in the training and development of the firm's audit professionals. Patricia contributes to the standard-setting process through the development of comment letters on auditing and reporting matters, as well as the drafting of related internal communications. She also consults with teams across the firm on various auditing and technical matters. Patricia is a graduate of California State University, Northridge. (Member since 2019-2020)

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. (Member since 2016-2017)

Sherry Chesser is a member of Landmark PLC and focuses a majority of her time in the assurance and bond arbitrage practice areas, with industry experience in tax exempt debt compliance, employee benefit plans and nonprofit organizations. In addition, she serves on the management team of the firm and conducts peer reviews, with a focus on peer reviews of benefit plans.

Prior to joining Landmark in 2006, Sherry spent 15 years with other public accounting firms providing tax and audit services to a broad base of clients, and also served as a controller for a nonprofit organization.

In 2015, she was appointed to the Arkansas State Board of Public Accountancy for a five-year term and is currently serving her final year as President of the board. In addition, she is a committee member of NASBA's Compliance Assurance Committee and previously served on the Arkansas Peer Review Committee. (Member since 2020-2021)

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)

Horace Emery is an audit member of Suttle & Stalnaker, PLLC, whose current responsibilities include providing technical assistance on audit and accounting engagements. He led the firm's Quality Control and continuing professional education programs for over 20 years. Horace began his public accounting career in 1978, joining the Charleston, West Virginia office of a national accounting firm. He became a member of Suttle & Stalnaker, PLLC in 1990, and has specialized in financial and compliance audits in the not-for-profit and governmental sectors for over 30 years. Over 40 years of public accounting experience have provided him the opportunity to work with clients in various industries, including construction, chemical, energy, manufacturing, retail, and employee benefit plans.

Horace graduated from West Virginia University with a Masters of Business Administration degree with an emphasis in accounting, and from Oberlin College with a Bachelor of Arts degree.

Horace currently serves on the West Virginia Board of Accountancy (Board President effective July 2020). He is also a member of the American Institute of Certified Public Accountants, the West Virginia Society of Certified Public Accountants (Past Board President and Past Chair of Peer Review and Accounting and Auditing committees), and the Government Finance Officers Association. (Member since 2020-2021)

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)

Robert Harris, CPA/CFF FCPA, served as Chairman of the American Institute of Certified Public Accountants for 2009-2010. He has been a Principal in Rehmann Robson since 2012 and was the Managing Director of Harris, Cotherman, Jones, Price & Associates, Certified Public Accountants - Chartered and its predecessor firm since 1984, in Vero Beach, Florida. In his role as a consulting and testifying expert since 1996, he has been actively involved in over 600 CPA and attorney defense cases.

Harris has served the AICPA in many capacities and was awarded the AICPA Gold Medal Award of Distinction in 2014. From 2003–2008, he was chairman of the AICPA National Accreditation Commission, which oversees the Institute's four specialized credentials. He is a former member of the Board of Directors of the AICPA and has been a member of the governing Council since 1989.

He represented the United States as a member of the Board of the International Federation of Accountants (IFAC) from 2010-2016 and served as a member of the International Accountancy Education Transition Advisory Group (IAETAG) from 2018-2019. He served as the chair of IFAC's Audit and Governance Committee from 2013-2016, as well as a member of its Planning and Finance Committee from 2011-2016. 

Harris is also Ambassador of the International Integrated Reporting Council since 2012 and a Fellow Member – CPA Australia (FCPA). Harris chaired the Certified in Financial Forensics Committee, and holds CFF certificate No.1. He has also served as a member of the Forensic Valuation Services Executive Committee, a senior executive committee responsible for issuing forensic standards, from 2013- 2018. Additionally, he has chaired or served on the 150-Hour Task Force in 1999- 2001 and has served on the PCPS Executive Committee, Work/Life and Women’s Initiatives Executive Committee, Quality Review Executive Committee, Life and Disability Executive Committee, State Legislation Committee, Finance Committee, Audit Committee, PAC, and Compensation Committee.

He was president of the Florida Institute of CPAs from 1990-1991 and a member of the Board of Governors from 1985-2001. Harris graduated from Stetson University with a B.B.A. in Accounting. (Member since 2020-2021) 

Kathleen K. Healy Kathy is a Managing Director within PwC’s National Professional Services Group, with a specific focus on Auditing Services, Methods & Tools. She leads the US firm’s efforts to consider and respond to PCAOB and ASB standard-setting activities as well as provide input into other US and global auditing and assurance developments. 

Kathy is active within the profession, serving as PwC's representative on a number of Center for Audit Quality and ASB Task Forces, as well as on the XBRL US Board of Directors.

Prior to rejoining PwC in 2016, Kathy served as the Technical Director of the International Auditing and Assurance Standards Board. In that capacity, she oversaw key standard-setting projects and was responsible for stakeholder engagement with global regulators and audit oversight authorities. She is a CPA licensed in Pennsylvania and New Jersey and graduated with a BS in Accounting from Lehigh University. (Member since 2020-2021)

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)

Clay Huffman, CPA, is a partner in Frazier & Deeter's Assurance and Advisory Services Practice based in Atlanta, Georgia where he specializes in audit services for privatelyheld companies in manufacturing and distribution, construction, professional services, aviation, and private equity. Clay has worked with a variety of organizations, assisting with the development of policies and procedures and internal controls over financial reporting, as well as overseeing financial statement audits, reviews, and other attestation engagements.

Clay is the chairman of the Georgia State Board of Accountancy and actively involved in the National Association of State Boards of Accountancy (NASBA). He is a member of the AICPA and served on the AICPA and NASBA joint initiative CPA Evolution. He is also a member of the Georgia Society of Certified Public Accountants (GSCPA) and serves on the GSCPA Leadership Council.

Clay received his undergraduate and master’s degree in Accounting from the University of Georgia. He is past chairman of the University of Georgia’s Terry College of Business Young Alumni Board. (Member since 2020-2021)

Kristen A. Kociolek, is a director on the Government Accountability Office’s (GAO) Financial Management and Assurance Team where she leads audits on Department of Defense financial management issues. Ms. Kociolek has been 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 audits of the U.S. Securities and Exchange Commission and 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 American Institute of Certified Public Accountants, where she serves on the Auditing Standards Board, and a member of the Pennsylvania Institute of Certified Public Accountants. (Member since 2018-2019)

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)

Maria Manasses is a partner with Grant Thornton LLP with over 25 years of experience in accounting and auditing. She acts a steward to the accounting and auditing profession at large by supporting young developing professionals, promoting quality work and ethical behavior, and establishing and reinforcing sound professional standards.

Maria is primarily focused on audit methodology by supporting the establishment of policies and procedures to comply with auditing and attestation standards, including the development and review of letters, documentation templates, practice aids, and other guidance as well as learning materials. She interfaces with others on the implementation of new standards and the implications to methodology, and consults on various technical assurance-related matters across service lines. Maria is a key player in the development and launch of the global audit methodology

Maria has served on many task forces and committees and has contributed to various professional assurance-related standards, audit guides, presentations, and other publications, internationally and within the United States.

Maria joined Grant Thornton after spending short period in private industry within investor accounting. Before that, Maria spent numerous years with Arthur Andersen LLP as a firm-wide staff accountant, an auditor in financial services, and a national professional standards manager. (Member since 2020-2021)

Chris Rogers is the Chief Financial Officer for Infragistics, Inc., an international software development company with offices across the globe. His role includes leading all M&A activities for the company as well as Information Technology and Human Resources for the company. Chris is responsible for the company’s information privacy efforts including GDPR compliance.

Chris began his career with Mobil Oil where he worked in audit, marketing & refining, chemical manufacturing, R&D, Superfund, and international technology related accounting. Chris is a Certified Public Accountant and Certified Global Management Accountant and holds a Bachelor of Business Administration from Texas A&M University with a Masters Certificate in International Human Resources. He is a past member of the Private Company Financial Reporting Committee of the FASB (the predecessor of the Private Company Council) as well as having served for two years with the AICPA Business & Industry Executive Committee and with the Private Company Auditing Toolkit group. (Member since 2020-2021)

Tania DeSilva Sergott is a Managing Director in Deloitte & Touche LLP's U.S. National Office and possesses over 24 years of experience in public accounting. She is currently responsible for ensuring the Firm’s audit technology platforms are designed with functionality and content that enable users to efficiently comply with professional standards and perform high-quality audits.

Tania began her career as an auditor in the Costa Mesa, California office of Deloitte & Touche, primarily serving large healthcare and insurance clients. As part of the Professional Practice Network, she led numerous consultations with engagement teams on the application of policies and guidance, with a focus on issues related to group audits.

Tania has also spent significant time during her career on standard-setting. She served as staff to the Public Oversight Board's Panel on Audit Effectiveness in 2000 to investigate the audit model and identify audit quality issues across the profession, and was seconded to the International Auditing & Assurance Standards Board (IAASB) in 2001 to work on the joint US/International risk assessment project. She also served as Technical Advisor to Deloitte's representatives on both the IAASB and ASB and advised Deloitte's members on the PCAOB’s Consultative Advisory Group. She has monitored and responded to emerging issues arising from these activities, including analyzing proposals, developing comment letters, and incorporating changes in auditing standards into Deloitte’s global methodology and tools.

Tania received her Bachelor of Science in Economics from the Wharton School of Business at the University of Pennsylvania. She is a CPA in both California and Connecticut. (Member since 2020-2021)