Standing Advisory Group Members

Joan C. Amble
President, JCA Consulting, LLC
Darien, Conn.

Joan C. Amble is the president of JCA Consulting, LLC. Previously, she worked as the executive vice president and principal accounting officer for American Express. She also served in several roles at General Electric, including vice president and chief accounting officer of GE Financial Services. Ms. Amble serves as an audit committee member for Booz Allen Hamilton and as audit committee chair for Sirius XM Radio and Brown-Forman. She previously served on the Financial Accounting Standards Advisory Council for the Financial Accounting Standards Board.

Term: 2015 - 2017
Prat Bhatt
Senior Vice President, Corporate Controller, and Chief Accounting Officer, Cisco Systems, Inc.
San Jose, Calif.

Prat Bhatt is senior vice president, corporate controller, and chief accounting officer at Cisco. In this capacity he leads the controllership organization with responsibility for all of Cisco's accounting, external financial reporting, and financial controls. His responsibilities include SEC reporting, policy & technical accounting, revenue recognition, geographic controllership, and accounting for all functional areas. Mr. Bhatt is vice chair of the board of Financial Executive International, and is a member of Financial Executives International's Committee on Corporate Reporting. Mr. Bhatt previously served on the Financial Accounting Standards Advisory Council for the Financial Accounting Standards Board and as chair of the board of the Financial Executives Research Foundation.

Term: 2016 - 2018
Hon. Richard C. Breeden
Chairman and CEO, Breeden Capital Management LLC
Greenwich, Conn.

As chairman and CEO of Breeden Capital Management, Richard Breeden manages a portfolio of publicly traded equity securities. Mr. Breeden also advises companies and government entities on issues such as corporate restructurings, enhancing ethics and compliance systems, and improving governance practices or shareholder value. Previously, Mr. Breeden was a senior economics and policy advisor during the administrations of Presidents Ronald Reagan and George H.W. Bush. He served as co-head of domestic policy under President Bush prior to being appointed chairman of the U.S. Securities and Exchange Commission, where he served 1989–1993. He currently serves as a director and member of the audit committee of STERIS Corp., a manufacturer of high technology medical equipment.

Term: 2017 - 2019
J. Robert Brown, Jr.
Lawrence W. Treece Professor of Corporate Governance and Director, Corporate and Commercial Law Program, University of Denver Sturm College of Law
Denver, Colo.

J. Robert Brown is the Lawrence W. Treece Professor of Corporate Governance and Director of the Corporate and Commercial Law Program at the University of Denver Sturm College of Law. Professor Brown teaches corporate and securities law, with a particular emphasis on corporate governance. He has authored numerous publications in the area, including a textbook on the topic, and several of his articles have been cited by the U.S. Supreme Court. Professor Brown has advised foreign governments on governance and other legal reform topics. He serves as an arbitrator for FINRA and previously served as an officer on the Investor Advisory Committee of the Securities and Exchange Commission.

Term: 2017 - 2019
Peter C. Clapman
Senior Advisor, CamberView Partners, LLC
New York, N.Y.
Peter C. Clapman is senior advisor to CamberView Partners, LLC, an organization that advises boards and managements of listed companies on their relationships with investors. He is former chairman of the governance committee and a member of the audit committee of iPass, a NASDAQ-listed company. Previously, he was the chairman and president of Governance for Owners LLP (U.S.), a U.K.-based investment organization offering global investment and governance services. Mr. Clapman served as senior vice president and chief investment counsel at TIAA-CREF, where he spent 32 years. There, he also was the head of the corporate governance program. Mr. Clapman served on the board of the National Association of Corporate Directors. He also currently is the vice chairman of the Conference of (Mutual) Fund Leaders, an advisory board member of the John L. Weinberg Center for Corporate Governance at the University of Delaware, and on the advisory board of the Millstein Center on Global Markets and Corporate Ownership at Columbia Law School.
Term: 2016 - 2018
Leonard L. Combs
U.S. Chief Auditor, PricewaterhouseCoopers LLP
Florham Park, N.J.

As U.S. chief auditor and leader of Auditing Services, Methods & Tools at PricewaterhouseCoopers LLP, Leonard L. Combs supervises the national office efforts in the areas of audit methodology, tools and technology, learning and development, PCAOB inspection activities, and developing the firm's responses to auditing standard-setting activities. Mr. Combs has 25 years of public accounting experience. Prior to his current role, he led the health industries and technology practice for PwC in Philadelphia. Mr. Combs is also chairman of the accounting advisory board at Lehigh University.

Term: 2017 - 2019
Charles M. Elson
Edgar S. Woolard, Jr., Chair of Corporate Governance, and Director, John L. Weinberg Center for Corporate Governance, University of Delaware
Newark, Del.

Charles M. Elson is director of the John L. Weinberg Center for Corporate Governance at the University of Delaware. He also is "of counsel" to the law firm of Holland & Knight. His fields of expertise include corporations, securities regulation and corporate governance Professor Elson has written extensively on the subject of boards of directors. He is vice chairman of the ABA Business Law Section's Committee on Corporate Governance. Currently, he is a board member of HealthSouth and Bob Evans Farms, and he serves as a director for several not-for-profit groups.

Term: 2017 - 2019
Sydney K. Garmong
Partner in Charge, Regulatory Competency Center, Crowe Horwath LLP
Washington, D.C.

Sydney K. Garmong is the partner in charge of the Regulatory Competency Center at Crowe Horwath LLP and mainly focuses on practice matters related to the U.S. Securities and Exchange Commission and similar regulators. She also manages the accounting, financial reporting, and regulatory issues that affect financial institutions. In addition, she is the chair of the Depository Institutions Expert Panel of the American Institute of Certified Public Accountants. Prior to joining Crowe Horwath, Ms. Garmong worked as a senior manager with the professional standards and services division at the AICPA.

Term: 2015 - 2017
Kenneth A. Goldman
Chief Financial Officer, Yahoo, Inc.
Sunnyvale, Calif.

Kenneth A. Goldman is the chief financial officer of Yahoo, Inc., where he is responsible for its global finance functions, including financial planning and analysis, controllership, tax treasury, and investor relations. Prior to joining Yahoo, he served as the chief financial officer of Fortinet. Earlier, he served as the senior vice president of finance and administration and chief financial officer of Siebel Systems, Inc. Mr. Goldman was a member of the U.S. Treasury Department Advisory Committee on the Auditing Profession and served on the Financial Accounting Standards Advisory Council of the Financial Accounting Standards Board.

Term: 2015 - 2017
L. Jane Hamblen
Former Chief Legal Counsel, State of Wisconsin Investment Board
Madison, Wis.

L. Jane Hamblen recently retired as chief legal counsel of the State of Wisconsin Investment Board, the investment manager for Wisconsin's public pension fund with more than $100 billion in assets under management. She oversaw the legal and compliance functions of SWIB's business, including SWIB's investments in public and private markets, corporate governance, and ethics. Before joining SWIB, Ms. Hamblen was the assistant attorney general for investments and employee benefits with the Wisconsin Department of Justice, where she represented the state's public pension fund. Earlier in her career, she was a partner in a large law firm in New York, specializing in financial transactions and securities law. Prior to her retirement, Ms. Hamblen served on the board of the Council of Institutional Investors for four years and was a member of the National Association of Public Pension Attorneys.

Term: 2015 - 2017
Robert H. Herz
Chief Executive Officer, Robert H. Herz LLC and Executive-in-Residence, Columbia Business School, Columbia University
South Orange, N.J.
Robert H. Herz, chief executive officer of Robert H. Herz LLC, consults on financial reporting, among other matters, and is the executive-in-residence at Columbia Business School at Columbia University. He served as the chairman of the Financial Accounting Standards Board from 2002 to 2010, and he was an original board member of the International Accounting Standards Board from 2001 to 2002. Previously, Mr. Herz spent nearly 28 years with PricewaterhouseCoopers LLP in the United States and the United Kingdom, where he was an audit partner. He previously served as a staff member on the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees. He also served as an official observer to the Advisory Committee on Improvements to Financial Reporting for the U.S. Securities and Exchange Commission and to the Advisory Committee on the Auditing Profession for the U.S. Treasury Department. Mr. Herz is a member of the boards of directors and chairman of the audit committees of Morgan Stanley and the Federal National Mortgage Association. He is a member of the boards of directors of Workiva, Inc. and the Sustainability Accounting Standards Board.
Term: 2015 - 2017
Philip R. Johnson
Former Nonexecutive Director, Yorkshire Building Society
Stockport, Cheshire, United Kingdom
From May 2007 to April 2015, Philip R. Johnson was a nonexecutive director of Yorkshire Building Society, chairing their audit committee. Prior to joining the society, he was head of audit quality and risk management at Deloitte (United Kingdom). During his 30-year tenure as a partner at Deloitte, he was a board member, served on the Structure and Risk Committee and Compensation Committee, and sat as the first chairman of the Audit Committee. From 2010 to 2012, Mr. Johnson was the president of the Federation of European Accountants. He was a member of the International Auditing and Assurance Standards Board's and the International Ethics Standards Board's consultative advisory groups. Mr. Johnson also served on the Scientific Committee of the World Congress of Accountants 2014. He is a nonexecutive director of Lakeland Limited.
Term: 2017 - 2019
Jean M. Joy
Director of Professional Practice and Director of Financial Institutions Practice, Wolf & Company, P.C.
Boston, Mass.
Jean M. Joy fills two roles at Wolf & Company, P.C., a regional certified public accounting and business consulting firm. As director of professional practice, she oversees the firm's compliance with professional standards and is responsible for its audit and accounting committee. Ms. Joy also serves as director of financial institutions and leads the audit and attestation services for financial institution clients. She is a member of the Professional Practice Executive Committee of the Center for Audit Quality.
Term: 2016 - 2018
David A. Kane
Americas Vice Chair, Assurance Professional Practice, Ernst & Young LLP
New York, N.Y.

David A. Kane is the Americas vice chair of Assurance Professional Practice at Ernst & Young LLP, where he manages the national office's accounting, auditing, and U.S. Securities Exchange Commission reporting functions. He also supervises the quality and risk management activities of the firm's assurance practice. Mr. Kane is a member of the Professional Practice Executive Committee for the Center for Audit Quality. He has more than 23 years of public accounting experience. Prior to becoming a partner in 2002, Mr. Kane served a 24-month appointment as a professional accounting fellow in the Office of the Chief Accountant at the SEC.

Term: 2015 - 2017
W. Robert Knechel
Frederick E. Fisher Eminent Scholar in Accounting and Director, Center for International Research in Accounting and Auditing, University of Florida
Gainesville, Fla.

W. Robert Knechel is the director of the Center for International Research in Accounting and Auditing at the University of Florida, where he joined the faculty in 1981. His research focuses on issues relating to assurance, controls, performance measurement, and auditing. Professor Knechel has authored numerous textbooks, articles, and research papers, and has served in editorial roles for auditing journals.

Term: 2017 - 2019
Sara Grootwassink Lewis
Chief Executive Officer, Lewis Corporate Advisors, LLC
Rancho Santa Fe, Calif.

Sara G. Lewis is the chief executive officer and founder of Lewis Corporate Advisors, LLC, where she guides New York Stock Exchange-listed companies through their rating agency processes. Prior to that, she was the executive vice president and chief financial officer of Washington Real Estate Investment Trust. Ms. Lewis currently serves on the board of directors of Plum Creek Timber, PS Business Parks, Sun Life Financial, and Adamas Pharmaceuticals, Ms. Lewis is a member of the Corporate Governance Working Group of the U.S. Chamber of Commerce Center for Capital Markets Competitiveness.

Term: 2015 - 2017
Jon Lukomnik
Executive Director, Investor Responsibility Research Center Institute; Managing Partner, Sinclair Capital, LLC
New York, N.Y.

Jon Lukomnik is the executive director of the Investor Responsibility Research Center Institute, a nonprofit organization committed to research on the environment, social issues, and corporate governance. He also is a managing partner for Sinclair Capital LLC, which advises the investment management industry, corporations, and institutional investors. He is a cofounder of both Governance Metrics International and the International Corporate Governance Network, and he helped establish the Council of Institutional Investors. He has served on the International Advisory Board for Euronext and as the only nonlawyer on the New York City Bar Association Committee on Corporate Law.

Term: 2015 - 2017
Douglas L. Maine
Limited Partner and Senior Advisor, Brown Brothers Harriman & Co.
New York, N.Y.
Douglas L. Maine has served as a limited partner and senior advisor at Brown Brothers Harriman & Co. since 2009. He retired from IBM in 2005, where he served in multiple roles, including chief financial officer, general manager of the consumer products division, and general manager of inside sales and service. Before IBM, Mr. Maine held various positions at MCI Communications Corporation, including chief financial officer. He is a director and audit committee chairman at Orbital-ATK, Inc., and BroadSoft, Inc., and a director and member of the audit committee for Albemarle, Inc.
Term: 2017 - 2019
Maureen F. McNichols
Marriner S. Eccles Professor of Public and Private Management and Professor of Accounting, Stanford University
Stanford, Calif.

Maureen F. McNichols is the Marriner S. Eccles Professor of Public and Private Management at Stanford University Graduate School of Business. Her research examines financial reporting and its role in providing information to investors. She is a leading researcher on earnings management and its implications for investors and on analysts' incentives, forecasts, and investment recommendations. Ms. McNichols is the founding director of the Corporate Governance Program for directors of public companies at the Stanford Graduate School of Business. Also, she is a faculty affiliate of Rock Center for Corporate Governance at Stanford University, and she served as the director and member of the audit and compensation committees of NetIQ Corporation.

Term: 2017 - 2019
Elizabeth F. Mooney
Vice President, The Capital Group Companies
San Francisco, Calif.

Elizabeth F. Mooney is a vice president at Capital Group with global accounting research responsibilities. She has 25 years of industry experience and has been with Capital Group for 12 years. Prior to joining Capital Group, she was a consumer industry analyst and a portfolio manager for private clients and institutions with Allianz Global Investors (formerly RCM Capital Management). Before that, she was a senior auditor at Deloitte LLP. She holds a master's degree in accountancy from DePaul University, graduating with honors, and a bachelor's degree in economics from the University of Michigan. She also holds the Chartered Financial Analyst® designation and is a certified public accountant. She is a member of the AICPA, CFA Institute's Corporate Disclosure Policy Council, and the CFA Society of San Francisco. 

Term: 2016 - 2018
Liz D. Murrall
Director, Stewardship and Reporting, The Investment Association
London, United Kingdom

Liz D. Murrall is director of Stewardship and Reporting for The Investment Association, the representative body for the U.K. asset management industry, which has nearly £5.5 trillion under management globally. She is responsible for policy issues around stewardship, reporting, audit, and risk as they impact institutional investors in companies. She also serves on the Corporate Reporting Council, the Codes and Standards Committee for the U.K. Financial Reporting Council, and the FTSE Policy Group. She is co-chair of the Global Audit Investor Dialogue.

Term: 2015 - 2017
Karen K. Nelson
M.J. Neeley Professor of Accounting, Texas Christian University
Fort Worth, Texas

Karen K. Nelson is the M.J. Neeley Professor of Accounting in the M.J. Neeley School of Business at Texas Christian University. Her research focuses on financial reporting and disclosure issues, including the role of regulators, auditors, and private securities litigation in monitoring financial reporting quality. She has held numerous research seminars in the U.S. and abroad, published in a variety of leading academic journals, and authored an undergraduate textbook on financial accounting. Ms. Nelson is an active member of the American Accounting Association.

Term: 2016 - 2018
Jeffrey D. Nuechterlein
Managing Partner, Nue Capital LLC
Alexandria, Va.

Jeffrey D. Nuechterlein is managing partner of Nue Capital LLC, an investment management company based in Alexandria, Virginia. Nue Capital manages public and private equity investments, including a portfolio of venture capital investments. Prior to founding Nue Capital in 2000, Mr. Nuechterlein served as managing director and chief investment officer for National Gypsum Company's pension fund. Previously, he served as senior counsel to the U.S. Trade Representative and was a lawyer in private practice. He is a board member of Chesapeake Lodging Trust, a board member of Barington/Hilco Acquisition Corp, where he also chairs the audit committee, and he is chair of the board of directors at Cartica Capital.

Term: 2017 - 2019
Zach Oleksiuk
Americas Head, Corporate Governance and Responsible Investment, BlackRock
New York, N.Y.

Zach Oleksiuk heads Americas Corporate Governance and Responsible Investment team for BlackRock. He has more than 13 years of experience in corporate governance, and his expertise includes the analysis of matters such as financial restatements, asset write downs, material weakness disclosures, and auditor independence. Mr. Oleksiuk is a frequent speaker to audiences of corporate directors and executives, investors, regulators, students, and other market participants to build awareness of corporate governance issues and to encourage public policy debate. Prior to joining BlackRock, he worked in various roles at Institutional Shareholder Services. Mr. Oleksiuk serves on the Council of Institutional Investors Advisory Council and is a CFA charterholder.

Term: 2015 - 2017
Jeremy E. Perler
Partner and Director of Research, Schilit Forensics
White Plains, N.Y.

Jeremy E. Perler is a partner and director of research at Schilit Forensics, where he advises institutional investors, corporate boards, and other stakeholders on companies engaged in aggressive accounting stratagems and misleading financial reporting. Previously, Mr. Perler served as a forensic accounting analyst for Coatue Management, as director of research for the Center for Financial Research and Analysis, and as an auditor for PricewaterhouseCoopers LLP. Mr. Perler is a CFA charterholder and has served on the Financial Accounting Standards Advisory Council of the Financial Accounting Standards Board.

Term: 2015 - 2017
Sandra J. Peters
Head of Financial Reporting Policy, CFA Institute
New York, N.Y.

Sandra J. Peters is the head of Financial Reporting Policy at the CFA Institute. There she manages the tracking of financial reporting issues. She also acts as the spokesperson for the CFA Institute Centre, frequently interacting with the International Accounting Standards Board, the Financial Accounting Standards Board, and the U.S. Securities and Exchange Commission. Prior to joining the Institute, Ms. Peters was a vice president and corporate controller at MetLife, Inc., where she was responsible for SEC reporting and technical accounting. She has served on the Insurance Expert Panel for the American Institute of Certified Public Accountants and currently is on the International Financial Reporting Standards Interpretations Committee.

Term: 2015 - 2017
Brandon J. Rees
Deputy Director, Office of Investment, American Federation of Labor and Congress of Industrial Organizations
Washington, D.C.

Brandon Rees is deputy director of the Office of Investment for the American Federal of Labor and Congress of Industrial Organizations (AFL-CIO), a federation of 56 labor unions who represent 12.5 million members. Union sponsored and Taft-Hartley pension and employee benefit plans hold approximately $646 billion in assets. The AFL-CIO Office of Investment promotes the interests of workers' funds in the capital markets by leading corporate governance shareholder initiatives and advocating for legislative and regulatory reform. Mr. Rees also serves as the co-chair of the Activism Committee of the Council of Institutional Investors and the chair of the Supervisory Committee of the AFL-CIO Employees Federal Credit Union.

Term: 2017 - 2019
Charles V. Senatore
Executive Vice President, Head of Regulatory Coordination and Strategy, Fidelity Investments
Boston, Mass.
Charles V. Senatore is an executive vice president responsible for regulatory strategy at Fidelity Investments. He has been with Fidelity Investments since 2003, where he has also led Fidelity's compliance function globally. Prior to joining Fidelity, Mr. Senatore was co-head of Global Compliance at Merrill Lynch & Company, Inc. Before joining Merrill Lynch, he served as the director of the Southeast Region of the U.S. Securities and Exchange Commission, as well as chief of the Public Corruption Section for the U.S. Attorney's Office for the Southern District of Florida. Mr. Senatore also is a lecturer in law at the University of Chicago Law School.
Term: 2017 - 2019
David Shammai
Senior Governance Specialist, APG Asset Management
Amsterdam, Netherlands

David Shammai is a senior governance specialist with APG Asset Management, which has over €444 billion under management globally. He is involved in various aspects of APG's capital markets governance agenda including voting, formulation of policy, company engagement in a number of markets and integration of governance, and sustainability within the investment process. Mr. Shammai also serves on the Audit and Reporting Committee of Eumedion, which represents institutional investors' interests in the field of corporate governance and related sustainability performance.

Term: 2017 - 2019
Debra Smith
Chief Operating Investment Officer, CalSTRS
Sacramento, Calif.

Debra Smith is the chief operating investment officer at the California State Teachers' Retirement System, responsible for business and operational management of the Investment Branch support functions. She also serves on various committees at CalSTRS, including the Investment Branch Tactical Asset Allocation Committee, Risk Action Committee, and Environmental, Social, and Governance Committee.

Term: 2017 - 2019
Wendy B. Stevens
Partner, WeiserMazars LLP
New York, N.Y.

Wendy Stevens is the quality assurance practice leader at WeiserMazars, where she oversees the firm's compliance with professional standards, risk management, independence, and ethics, and the quality of technical learning and education. Ms. Stevens has over 30 years of experience in providing accounting and audit services to a variety of clients in many industries. She also serves on the Center for Audit Quality's Professional Practice Executive Committee and the Smaller Firms Task Force.

Term: 2017 - 2019
David M. Sullivan
National Managing Partner – Quality & Professional Practice, Deloitte & Touche LLP
New York, N.Y.

Dave Sullivan is the national managing partner – Quality & Professional Practice at Deloitte & Touche LLP, where he leads the national office including the accounting, SEC services, audit policy and methodology, risk management, inspections, and regulatory functions, and also oversees regional and local quality leaders. He serves as a member of the Operating Group and Executive Committee at Deloitte. Mr. Sullivan has more than 30 years of public accounting experience and previously served a two-year fellowship at the Financial Accounting Standards Board.

Term: 2016 - 2018
Jeffrey L. Tate
Chief Audit Executive, The Dow Chemical Company
Midland, Mich.
Jeffrey L. Tate is the chief audit executive at The Dow Chemical Company, where he is responsible for assessing the adequacy of accounting, financial, and operating controls for its global operations. Previously he was the director of investor relations, where he was a leader in redefining the company's operating segments in favor of more transparency and clarity. He serves on the Corporate Advisory Board for the National Association of Black Accountants. He is a member of Financial Executives International, the American Institute of Certified Public Accountants, and the National Black MBA Association.
Term: 2015 - 2017
Sir David P. Tweedie
Chairman, International Valuation Standards Council
Edinburgh, United Kingdom

Sir David P. Tweedie serves as the chairman of the International Valuation Standards Council. From 2001 to 2011, he served as the first chairman of the International Accounting Standards Board as well the chief executive officer of the International Financial Reporting Standards Foundation. Previously, he served as chairman of the UK's Auditing Practices Committee (1989-1990) and as the first chairman of the UK's Accounting Standards Board (1990-2000). He is a visiting professor of Accounting in the University of Edinburgh Management School. He has received honorary degrees from nine British universities. In addition, he has received various honors and awards for his dedication and service to the accounting profession, most notably in 1994 when he was knighted in the United Kingdom. He was the president of the Institute of Chartered Accountants of Scotland from 2012 to 2013, and he chairs the Royal Household Audit Committee for the Sovereign Grant, which funds the work of the British monarchy. He is a member of the Accounting Hall of Fame.

Term: 2017 - 2019
John W. White
Partner, Corporate Department, Cravath, Swaine & Moore LLP
New York, N.Y.
John W. White is chair of the Corporate Governance and Board Advisory practice at Cravath, Swaine & Moore LLP. He advises public companies on a variety of matters, including corporate governance issues, financial reporting and various public disclosure obligations, auditor independence, and other topics arising out of compliance with federal securities laws. Mr. White has spent more than 25 years as a partner at Cravath, most recently rejoining after serving as the Director of the Division of Corporation Finance at the U.S. Securities and Exchange Commission from 2006 to 2008. He has served as the chairman of the Securities Regulation Institute, as cochair of the Annual Institute on Securities Regulation for the Practising Law Institute, on the Legal Advisory Committee for the New York Stock Exchange, and on the Financial Accounting Standards Advisory Council of the Financial Accounting Standards Board. He is a member of the Board of Trustees and the Audit Committee of the Practising Law Institute.
Term: 2015 - 2017