Lynn E. Turner served as the Chief Accountant at the U.S. Securities and Exchange Commission (SEC) from 1998 to 2001. After leaving the SEC, he was a Professor of Accounting and Director of The Center for Quality Financial Reporting at Colorado State University and Managing Director of Research at Glass Lewis & Co. Currently, he is a Managing Director at LitiNomics, a firm that provides expert research, valuations, analyses, and testimony in complex commercial litigations. Prior to his tenure at the SEC, Mr. Turner spent 20 years at Coopers & Lybrand (now PwC), where he was a National SEC Review Partner and head of the National High Technology Audit Practice. Mr. Turner also served as a member of the U.S. Treasury Department’s Advisory Committee on the Auditing Profession. He is a member of the PCAOB Investor Advisory Group, which advises the Board on matters that affect investors, and serves as a trustee of a large institutional investor.