Prior to joining the PCAOB in December 2003, Mr. Hamm was a senior manager at FTI Ten Eyck, an accounting firm specializing in advice and assistance related to SEC accounting, disclosure and enforcement policies, procedures, and practices.   Previously, he was an Associate Chief Accountant in the Division of Enforcement at the SEC.   Before joining the SEC staff in 1996, Mr. Hamm worked at two major international public accounting firms.

Mr. Hamm earned a B.S. degree in Business Administration from the State University of New York at Buffalo.  He is a certified public accountant in Arizona.