Standards and Emerging Issues Advisory Group Members

Preeti Choudhary, Ph.D. 

Full Professor of Accounting
University of Arizona, Dhaliwal-Reidy School of Accountancy

Preeti Choudhary, Ph.D., is a full professor of accounting at the Dhaliwal-Reidy School of Accountancy, University of Arizona. Her prior professional experience includes roles as: a senior economic research fellow in the Office of Economic Risk and Analysis at the PCAOB an assistant professor in the accounting department at the McDonough School of Business, Georgetown University, IT auditor at Deloitte and Touche LLP in enterprise risk services, and internal auditor at The Washington Post Company (now known as Graham Holdings Company). Dr. Choudhary's research interests include capital market effects of financial reporting, materiality, financial reporting reliability, and audit quality. She is an expert on materiality and financial reporting for employee stock options, leases, and taxes. Her work has been published in many leading accounting conferences and journals. She is on the editorial board of The Accounting Review. Choudhary earned her B.S. in commerce and M.S. in accounting from the University of Virginia and her Ph.D. from Duke University.

Brian T. Croteau, CPA

US Chief Auditor and Auditing Services Leader
PricewaterhouseCoopers LLP

Brian Croteau is a Partner in the National Office of PricewaterhouseCoopers LLP’s (PwC) Assurance practice. Prior to rejoining PwC in 2017, he served for over six years as the Deputy Chief Accountant of the Professional Practice Group within the Office of the Chief Accountant (OCA) at the SEC in Washington, DC. Mr. Croteau has also previously served as a Senior Associate Chief Accountant in the OCA from 2004 to 2007. In his current role as PwC’s US Chief Auditor and Auditing Services Leader, he plays a key role in the firm’s efforts focused on driving and monitoring audit quality. Mr. Croteau is a Certified Public Accountant, and he is a member of the AICPA. He earned his B.B.A. in accounting from the University of Massachusetts at Amherst. He was named 2007 accounting alumnus of the year of the UMass-Amherst Isenberg School of Management.

Christine Davine, CPA

Managing Partner, Quality, Risk & Regulatory
Deloitte & Touche LLP

Christine Davine is the Managing Partner for Quality, Risk & Regulatory within Deloitte & Touche LLP’s (“Deloitte”) Audit & Assurance national office. In this role, she leads the Professional Practice Network, including the auditing, accounting, financial reporting, and risk management functions. She leads a team of more than 350 partners and professionals with responsibility for setting Deloitte’s policies and methodology for dealing with complex accounting, financial reporting, auditing, and risk matters—interfacing with regulators and other stakeholders—and addressing global Deloitte network quality matters. Previously, Ms. Davine was the deputy leader of the Professional Practice Network, and prior to that she co-led the combined Accounting Consultation, SEC Services, and Standards & Communications groups. She is a member of Deloitte’s Audit & Assurance Executive Leadership Team. Prior to joining Deloitte, she spent eight years with the SEC’s Division of Corporation Finance. Ms. Davine is a frequent speaker on current and emerging audit, accounting, and financial reporting topics.  

David Fabricant, CPA

Executive Vice President, Deputy Controller
American Express

David Fabricant is the Executive Vice President, Deputy Controller and Head of Global Record-to-Report where he leads a team of 800 professionals globally who are responsible for reporting the Company’s financial performance to the Securities Exchange Commission and the Federal Reserve Bank of New York, overseeing Controllership’s global financial operations covering operational accounting processes, ensuring balance sheet integrity and maintaining the financial ecosystems that drive reporting while ensuring a strong control and compliance environment is achieved through data governance and Finance Data Management. Mr. Fabricant joined American Express in February 2011 from American International Group, Inc. (AIG), where he served in several senior leadership roles. Prior to his tenure with AIG, Mr. Fabricant held senior level positions with Citigroup. He is a Certified Public Accountant, a member of the American Institute of Certified Public Accountants, a Board Member of Financial Executive International and a member of Financial Executives International’s Committee on Corporate Reporting.  Mr. Fabricant earned a Bachelor of Science in accounting and finance from Stephen F. Austin State University.

James H. Freis, Jr., J.D., CFA 

Founder
Market Integrity Solutions, LLC

James H. Freis, Jr. currently serves as a board director, and through Market Integrity Solutions consultancy advises on financial services regulation and good governance.  He draws upon a broad range of international regulatory and transactional experience, having served throughout his career at the Deutsche Börse Group’s global financial market infrastructures based in Germany, as Director (CEO) of the United States Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN), at  Bank for International Settlements based in Switzerland, and with the Federal Reserve Bank of New York.  He has been commended for efforts to combat fraud exposed through the Global Financial Crisis, and in unraveling Germany’s largest financial scandal at a publicly traded company, Wirecard. He is a keen proponent of data-driven decision making and for promoting the application of evolving and innovative technology.  Mr Freis is a graduate of Georgetown University and Harvard Law School.

Robert Hirth, Jr.

Consultant
Protiviti

Bob Hirth is a retained consultant at Protiviti, a global business consulting firm operating in more than 25 countries. Prior to that, he was Executive Vice President, global internal audit and a member of the Firm’s six-person executive management team for the first ten years of Protiviti’s development and then served as a Senior Managing Director. 

Beginning in 2017, he served as the Co-Vice Chair of the Sustainability Accounting Standards Board (SASB) and chaired its Technology and Communications industry committee until it was acquired by the IFRS Foundation in August 2022. From June 2013 to 2018 he was Chairman of the Committee of Sponsoring Organizations of the Treadway Commission (COSO).

His experience includes auditing and accounting, sustainability reporting and standard-setting, internal control and risk management. Mr. Hirth started his career in public accounting being a CPA in Texas and California as well as a charted accountant in Australia and was a global equity partner of Arthur Andersen, working in both its audit and consulting divisions. He graduated from Southern Methodist University in Dallas, Texas, with a concentration in accounting.

Colleen Theresa Honigsberg, Ph.D.

Professor of Law and Associate Dean of Curriculum
Stanford Law School

Colleen Honigsberg is Professor of Law and Associate Dean of Curriculum at Stanford Law School, where her research is focused on the empirical study of corporate and securities law. Her recent papers have examined gaps in the regulatory environment for financial advisors, carbon accounting, human capital accounting, and the incentive structure for auditors. Prior to joining the faculty in 2016, Professor Honigsberg received her Ph.D. from the Columbia Business School and her J.D. from the Columbia Law School. She has expertise in accounting and previously worked as a Certified Public Accountant for PricewaterhouseCoopers Advisory Services and for Compass Lexecon. In addition, she previously served as a Senior Economic Research Fellow with the Public Company Accounting Oversight Board. She currently sits on the Securities and Exchange Commission’s Investor Advisory Committee.

James (Jim) Hunt, CPA

Corporate Director

James Hunt serves on the boards of directors of Brown & Brown, Inc., Subway Worldwide, Inc., and Penn Mutual Life Insurance Co., as well as Nemours Children’s Health. Jim began his professional career at Ernst & Young where he became a partner of the firm in 1989. He subsequently began working at The Walt Disney Company where he held several executive financial positions including his role as Chief Financial Officer and Executive Vice President of Walt Disney Parks and Resorts Worldwide, which he held until his retirement in 2012. Mr. Hunt is a Certified Public Accountant with an active license in the State of Florida and a designated Board Leadership Fellow of the National Association of Corporate Directors.

Jennifer R. Joe, Ph.D., CPA

John E Peterson Professor of Accounting
Virginia Tech

Jennifer R. Joe, Ph.D., CPA, is the John E. Peterson Professor in the Accounting and Information Systems Department of the Pamplin College of Business at Virginia Tech. She is an award-winning researcher who studies the role and impact of auditors and valuation specialists in financial reporting, and diversity and inclusion in the accounting profession. Her work, including studies on auditors’ use of artificial intelligence, audit regulation, and auditors’ evaluation of corporate internal controls, is published in leading accounting journals. Dr. Joe is an editor at The Accounting Review, a member of the Inaugural Board of Trustees of the American Accounting Association Foundation, and President of the Auditing Section of the American Accounting Association (2023-2024). She is actively engaged with the accounting profession and business community. Dr. Joe is a frequent keynote speaker and presenter at corporate and academic events and professional education programs. She enjoys volunteering on academic and civic boards and advocating for inclusive excellence in higher education.

Steven Lipiner

PIMCO

Steven Lipiner is currently an independent board member for various mutual funds and ETFs in the PIMCO Funds complex. He is formerly the executive vice president and chief operating officer / chief financial officer of State Street Global Advisors, the fourth largest global asset manager with $4.7 trillion in assets under management. Mr. Lipiner holds a B.A. in political science from State University of New York (Buffalo) and an M.B.A. in finance from City University of New York at Baruch College. He serves on the board of directors for several local not for profits including the Dimock Center and RIZE Massachusetts and is a member of the Simmons University Board of Trustees.

Jeffrey P. Mahoney, J.D., CPA

General Counsel
Council of Institutional Investors

Jeffrey P. Mahoney joined the Council of Institutional Investors (CII) as general counsel in 2006. His responsibilities include advocating the Council’s membership-approved policies before standard setters, regulators, members of Congress, and other policy makers. Prior to joining the Council, Mr. Mahoney was counsel to the chairman of the Financial Accounting Standards Board (FASB). From 1996-2006, he advised FASB and its parent entity, the Financial Accounting Foundation, on a variety of research, technical and administrative matters, and was primarily responsible for FASB’s Washington, D.C. liaison activities. Prior to joining FASB, Mr. Mahoney was a corporate securities lawyer at Morgan, Lewis & Bockius LLP; a law clerk to the Honorable James G. Exum Jr., chief justice of the North Carolina Supreme Court; and an auditor at Arthur Andersen LLP. Mr. Mahoney holds a J.D. degree, served on the North Carolina Law Review, and was named to the Order of the Coif. He also holds a B.B.A. degree and an A.A. degree.

Jamila Abston Mayfield, CPA, CFE, CFF

Founder and CEO
The Jamila Mayfield Group, LLC 

Jamila Abston Mayfield recently joined COMPLY as the company’s Chief Regulatory Services Officer (CRSO). With more than 20 years of experience, including several roles at the U.S. Securities and Exchange Commission (SEC) and as a Partner leading Financial Services Business Consulting for Ernst and Young LLP (EY), she brings industry expertise in compliance program effectiveness, regulatory reporting, internal controls, and enterprise risk management.

Prior to COMPLY, Ms. Mayfield served as the Chief Executive Officer of The Jamila Mayfield Group, LLC, where she provided consulting services on compliance, risk, and regulatory matters. As an EY Partner, she led 100+ professionals advising top-tier clients in wealth and asset management, banking, and capital markets. Jamila served as SEC Assistant Regional Director and Senior Strategic Risk Strategist, leading teams as an expert adviser for the SEC Division of Examinations.  She holds a Master of Business Administration with a concentration in Asset Management from Yale University, a Master of Accountancy from the University of Virginia, and a Bachelor of Science in Accounting from Florida A&M University.

Carole McNees, CPA

Director of Quality Management, Ethics and Assurance Policy
Plante Moran 

Carole McNees is a partner with Plante Moran and has over 25 years of experience in public accounting.  As the firm’s Director of Quality Management, Ethics and Assurance Policy, and a member of its professional standard leadership team, she provides leadership to the firm’s assurance practice with respect to all aspects of assurance technical quality, including compliance with professional standards and risk management.  Carole oversees the administration of the firm’s system of quality management, as well as the development of solutions to technical assurance issues through the implementation of policies, methodology, guidance, and tools. Carole is also currently serving on the Michigan State Board of Accountancy.  She’s a member of the AICPA and the Michigan Association of CPAs and received her B.B.A. in accounting from Western Michigan University.

Steven Morrison, CPA, CFF, CFE

Partner, National Director of Audit
CohnReznick LLP

Steven Morrison is the National Director of Audit and a partner in National Assurance at CohnReznick LLP. With experience as a client service engagement partner, quality reviewer, and standard setter, he leads the firm’s Audit Quality Group which addresses the development and application of methodology and actively consults on assurance, reporting, and independence matters. From 2015 to 2018, Mr. Morrison served on the AICPA Auditing Standards Board, which promulgates US Generally Accepted Auditing Standards. He currently is a member of the methodology team of the AICPA Dynamic Audit Solution (DAS) project, a transformative initiative to enhance audit quality and efficiency through technology and innovation. He holds the Certified in Financial Forensics designation and is a Certified Fraud Examiner.

Dane Mott, CFA, CPA

Accounting Analyst
Capital Group Companies

Dane Mott is an Accounting Analyst at Capital Group, with global accounting research responsibilities. He has more than 20 years of investment industry experience and has been with Capital Group for seven years. Prior to joining Capital, Dane worked as an accounting analyst at his research firm Dane Mott Research LLC, at J.P. Morgan as head of its U.S. accounting and valuation group, and at Bear Stearns, where he was a Managing Director and a member of its accounting and tax team within equity research. He has previously served on various advisory groups for the FASB and IASB. He holds an MBA in finance and management and a bachelor’s degree in accounting and finance, both from the Leonard N. Stern School of Business at New York University. He also holds the Chartered Financial Analyst designation and is a Certified Public Accountant. Dane is based in Los Angeles.

Christian James Peo, CPA

National Managing Partner – Audit Quality and Professional Practice and Americas Audit Quality and Professional Practice Leader
KPMG LLP

Christian Peo is responsible for the strategic oversight of audit quality, technical accounting & auditing, and the service delivery model of the audit practice for both KPMG LLP and KPMG Americas Ltd. During his career at KPMG, Christian has served as the lead partner or SEC reviewing partner for a variety of clients, both public and private. He has served in a variety of national office roles, aimed at maintaining a positive, constructive relationship with regulatory agencies, overseeing national office initiatives, and assisting engagement teams in reaching appropriate accounting and auditing conclusions. He also spent two years as a Professional Accounting Fellow at the Securities & Exchange Commission. He holds a B.S. in accounting from Brigham Young University.

Sandra J. Peters, CPA, CFA

Senior Head, Global Advocacy
CFA Institute

Sandra Peters leads the Financial Reporting Policy Group at CFA Institute where she oversees a team responsible for tracking all corporate disclosure, accounting, auditing, and ESG issues of interest to investors globally. Ms. Peters has an extensive and well-balanced background as a user advocate, preparer, and auditor. Most recently, she served as Vice President and Corporate Controller at MetLife Inc. Prior to joining MetLife, she was a partner at KPMG LLP providing audit services primarily for insurance and financial services companies. She has been a member of the IFRS Interpretation’s Committee (IFRS IC), the FASB’s Financial Accounting Standards Advisory Council and the PCAOB’s Standing Advisory Group. Ms. Peters is a Certified Public Accountant licensed in New York, Texas, and Nebraska. She is a CFA and a member of CFA Society of New York. She holds a B.S./B.A. in accounting from the University of Nebraska and an MBA in finance from Indiana University.

Laura J. Phillips, CPA

Governance Consultant

Laura J. Phillips has a career that spans more than 30 years of diverse business experience. She is a Member of Deloitte's Audit Quality Advisory Council and an Advisory Member of Financial Executives International’s Committee on Corporate Reporting. Her corporate experience includes controllership and financial leadership positions with Covetrus, Google, Brown-Forman, and General Motors. Prior to corporate life, Ms. Phillips was Deputy Chief Auditor for the PCAOB and was instrumental in developing the PCAOB's standards that implement the internal control audit requirements established by the Sarbanes-Oxley Act. She began her career with Ernst & Young as an auditor, and for four years was a member of the firm’s National office, in the Professional Practice Group and the National Financial Services Group. She received her MBA from the University of Michigan and B.S. in accounting and finance from Miami University. She is a Certified Public Accountant in Ohio and Directorship Certified by the National Association of Corporate Directors.

Shivaram Rajgopal, Ph.D.

Professor of Accounting and Auditing
Columbia Business School

Shivaram Rajgopal is the Kester and Byrnes Professor of Accounting and Auditing at Columbia University and has also been a faculty member at Duke University, Emory University, and the University of Washington. His research interests span financial reporting, earnings quality, fraud, audit quality, executive compensation, and corporate culture. He was the Vice Dean of research at Columbia Business School from 2017 to 2019.  He has also served on several editorial boards of top accounting journals and was the Departmental Editor of the Accounting track of Management Science. He holds a Ph.D. from the University of Iowa.

Stephen D. Rivera, CPA

Stephen Rivera served as the Vice President of Global Technical Accounting Advisory Services & Policy at Johnson & Johnson since April 2005. Stephen was responsible for leading accounting policy development, implementation, and providing guidance to global finance teams on technical accounting and reporting issues. In this role, he also acted as the chair and lead representative on various external industry organizations, influencing accounting standards and public company reporting requirements. Prior to this position, he was the Director of Financial Legal Accounting at Aventis Pharmaceuticals from June 2000 to June 2004. He holds a Bachelor of Science in Accounting from St. John's University and is a Certified Public Accountant.

Kurt N. Schacht, J.D., CFA

Executive Director
CFA Institute Systemic Risk Council 

Kurt Schacht is the Executive Director, CFA Institute Systemic Risk Counsel. He was Managing Director for CFA Institute global policy research, standards, and government relations in New York, Brussels, and Hong Kong.  He was also Chief Operating Officer for a mutual fund company, General Counsel and Chief Compliance Officer for a NY based hedge fund, and General Counsel/Deputy Executive Director for the State of Wisconsin Investment Board.

Mr. Schacht previously served as Chair of the Investor Advisory Committee for the U.S. Securities and Exchange Commission (SEC) and a member of the PCAOB’s Standing Advisory Group. He also served as Trustee for IFRS Foundation which supervises the International Accounting Standards Board (IASB).  He presently serves on the Board of Directors for CFA Society of Washington, D.C.

Mr. Schacht earned a BS-Chemistry and JD degrees from the University of Wisconsin-Madison. He also holds the Chartered Financial Analyst designation.

G. Alan Skinner, CPA

Partner, Assurance Service Line Leader
Carr, Riggs & Ingram, LLC 

Mr. Skinner is a partner at Carr, Riggs & Ingram, LLC and serves as the Assurance Service Line Leader. In this role, he leads the design, implementation, and maintenance of the firm’s system of quality control over its accounting and assurance practice. This includes leading a group that supports engagement teams on technical accounting and auditing issues, helping solve complex accounting, auditing, and financial reporting challenges, communicating new developments, and monitoring the quality of services provided. Alan’s experience in the profession includes 11 years with the PCAOB. Mr. Skinner was a deputy director in the PCAOB’s Division of Registration and Inspections where he led the Non-Affiliate Firm Inspection Program for domestic and international registered accounting firms. As a program leader in the inspections division, he served as a liaison with PCAOB board members and their staff, other PCAOB divisions, and the SEC’s Office of the Chief Accountant. 

Kecia Williams Smith, Ph.D., CPA

Associate Professor and Director of the Master of Accountancy Program
Department of Accounting and Finance
North Carolina A&T State University 

Kecia Williams Smith, Ph.D., CPA, is an Associate Professor and Director of the Master of Accountancy Program in the Department of Accounting and Finance at North Carolina A&T State University (NC A&T). Dr. Smith’s research interests include audit regulation, audit quality, regulatory communications, and auditor judgment and decision-making. Prior to entering academia, she was a Senior Manager at Deloitte where she led engagement teams in the Technology, Media, and Telecommunications practice. Immediately prior to starting her doctoral studies, she was an Associate Director at the PCAOB, where she created and led the Inspections Training Office. She received her B.S. in accounting from NC A&T and Ph.D. in accounting from Texas A&M University. She is an active CPA in North Carolina and Georgia.

John White

Partner
Cravath, Swaine & Moore LLP

John W. White is Chair of Cravath’s Corporate Governance and Board Advisory practice. During his over 30 years as a partner at Cravath, Mr. White has focused his practice on representing public companies in a wide variety of areas, including public reporting responsibilities, corporate governance matters, public financings and restatements and other financial crises. From 2006 through 2008, he served as Director of the Division of Corporation Finance at the SEC, which oversees disclosure and reporting by public companies in the United States. While on the SEC staff, Mr. White led the Division through one of the most significant and prolific rulemaking periods in its history, including the Commission’s adoption of final rules addressing executive compensation disclosure, Sarbanes Oxley Section 404’s internal control requirements, and internet access to proxy materials.