As Deputy Chief Auditor, Mr. Scates provides technical direction in the development of the Board's standards; assisting in managing the activities of the Office of the Chief Auditor; and ensuring that the PCAOB standards are appropriately communicated to public company auditors and other interested parties.
Prior to joining the PCAOB in June 2003, Mr. Scates served in the Enforcement Division of the SEC, where he investigated allegations of financial fraud and violations of federal securities laws. Before joining the SEC, he worked with international accounting firms for approximately 17 years, including two years in a firm's national office, assisting with the development and implementation of firm audit policies and providing technical assistance to practice offices.
Mr. Scates earned a B.S. degree in accounting from the University of Tennessee at Martin and an M.S. degree from George Mason University. He is a certified public accountant in Tennessee.