Standards and Emerging Issues Advisory Group Members

Joan Lordi Amble

CEO and Founder
JCA Consulting, LLC

Joan Amble is a seasoned U.S. financial executive and independent board director with more than four decades of experience in accounting, corporate finance, governance, and risk oversight. She began her career as an accountant with Ernst & Ernst (now Ernst & Young) and later served at the Financial Accounting Standards Board, focusing on pensions, derivatives, and financial instruments. Ms. Amble spent 14 years in senior leadership roles at General Electric, including CFO of GE Real Estate and COO and CFO of GE Capital Markets, followed by senior finance roles at American Express. She has served on the Zurich Insurance Group Board of Directors since April 2015 and is a member of its Governance, Nominations and Sustainability Committee and Risk and Investment Committee. Ms. Amble also serves on the boards of Booz Allen Hamilton and Spire Global, and co-founded W.O.M.E.N. in America, supporting women in business. She speaks widely on corporate governance, culture, risk management, and audit best practices. Ms. Amble holds a B.S. in accounting from Penn State and is a Certified Public Accountant (inactive).

Lillian Ceynowa, CPA

National Managing Principal of Audit Quality and Quality Management
BDO USA, P.C.

Since 2022, Lillian Ceynowa has served as National Managing Principal of Audit Quality and Quality Management at BDO USA.. In this role, she leads firmwide initiatives to strengthen and sustain audit quality, focusing on quality monitoring, remediation and regulatory matters. Additionally, she oversees the National Independence function, ensuring the highest standards of professional integrity are maintained.

Prior to BDO USA, Ms. Ceynowa spent 11 years at the Public Company Accounting Oversight Board (PCAOB), where she served as an Associate Chief Auditor in the Office of the Chief Auditor. In this capacity, she led rulemaking on auditing and professional practice standards and offered technical guidance on standards to the Division of Registration & Inspections and the Division of Enforcement & Investigations. She also served as special advisor to PCAOB Board member J. Robert Brown, Jr., as part of an 18-month rotation.

Ms. Ceynowa’s experience also includes audit policy work at the Center for Audit Quality and leadership of the Center for Public Company Audit Firms at the American Institute of Certified Public Accountants. She holds a B.S. in Accounting from Rutgers University and is a Certified Public Accountant in New Jersey and Virginia.

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.

Angela Donnelly, CPA

Partner
Forvis Mazars LLP

Angela is a partner in the Accounting & Assurance Professional Standards Group at Forvis Mazars, where she helps lead the firm’s development of policies, methodology, and guidance for audits performed under PCAOB standards and actively consults on auditing matters. Previously, Angela was a Director at PwC, where she played a key role in developing firm responses to audit and accounting standard-setting proposals and their impact on the audit practice in the US and internationally. She has over 16 years of experience in audit and accounting, working with Big Four accounting firms and global standard-setters.

As a former Staff Fellow at the International Auditing and Assurance Standards Board, Angela contributed to the development of new and revised standards on fraud and going concern, conducting extensive research, outreach, and consultation with stakeholders across the financial reporting ecosystem. Angela is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants.

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.

Lisa M. Halper, CPA, CGMA

COSO Board Member/Audit and Risk Leader/Chief Accounting Officer 

Lisa Halper has over 30 years of experience in the Controllership and Audit professions.  For more than 18 years at PepsiCo, she held senior leadership positions including Corporate Controller and Chief Audit Executive (CAE).   She led global teams focused on external and internal financial reporting, technical accounting, internal controls, M&A transactions, implementation of SAP and shared services operations. As CAE, she led identification and remediation of PepsiCo’s top strategic risks and advanced risk management capabilities globally. She is serving as a COSO Board Member and is an author of the Corporate Governance publication.

Lisa spent 13 years at PricewaterhouseCoopers, in the Retail and Consumer audit practice and one year at Liz Claiborne as Vice President of Regulatory Reporting.

Lisa is a Certified Public Accountant, Chartered Global Management Accountant and holds a B.S. in Accounting from Syracuse University. She is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants.

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.

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 of Accounting in 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 journals. Dr. Joe is an editor at The Accounting Review (2023-2026), a member of the Inaugural Board of Trustees of the American Accounting Association Foundation and the AAA Investment Committee, 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.

Katrina Kimpel, CPA

EY Americas Vice Chair – Professional Practice
Ernst & Young LLP

Katrina leads the EY Americas Professional Practice Group, which is responsible for providing guidance and thought leadership on accounting, audit and financial reporting matters for stakeholders, among other activities. It also oversees the quality and risk management activities of EY Americas Assurance.

Prior to her current role, she served as EY Americas Deputy Vice Chair – Professional Practice and was a Professional Practice Director, where she oversaw efforts to guide EY audit teams through audit and accounting and technical matters.

Since joining the firm, Ms. Kimpel has provided technical consulting and assurance services to some of the firm’s largest clients and gained extensive experience addressing complex accounting and auditing challenges.

Ms. Kimpel joined EY in 1996. She left the firm for two years to complete a fellowship at the SEC, returning as a partner in 2008. She earned a BBA and Master of Professional Accounting from the University of Texas at Austin.

Jagan (Krish) Krishnan, Ph.D., FCA

Professor of Accounting and Merves Senior Research Fellow
Fox School of Business, Temple University

Jagan Krishnan is Professor of Accounting and Merves Senior Research Fellow at Temple University’s Fox School of Business, and serves as Director of the Ph.D. concentration in accounting. He teaches undergraduate, graduate, and doctoral auditing courses and has more than 30 years of academic and professional experience in auditing and consulting. He is the recipient of the 2025 Outstanding Auditing Educator Award from the American Accounting Association’s Auditing Section, as well as the Fox School’s 2003 Musser Award for Leadership in Teaching and the 2000 Beta Alpha Psi Teacher of the Year Award. His recent research focuses on audit regulation, PCAOB inspections, human capital dynamics in the audit profession, and ESG activities by accounting firms. He served for six years as an editor of Accounting Horizons and has served on the editorial boards of leading accounting journals. Professor Krishnan earned his MBA and Ph.D. from The Ohio State University and previously worked at affiliates of Ernst & Young and KPMG.

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

Chief Regulatory Services Officer
COMPLY

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.

Elizabeth Mooney, CPA, CFA

Retired Partner
Capital Strategy Research of Capital Group Companies

Elizabeth has more than 30 years of experience driving sound investments, ensuring governance excellence, and providing international accounting expertise for billions of dollars in investments. She is a licensed CPA, CFA, and Qualified Risk Director® with a proven track record in boardrooms.

Ms. Mooney’s board experience includes chairing audit and finance committees, serving on risk and investment committees, presenting and facilitating dialogues with directors, and shaping governance practices in non-profits in education and healthcare. She has also served on advisory boards of industry organizations and standard setting bodies such as the CFA Institute, PCAOB, FASB, FASAC, and IASB.

As architect of the accounting research function at Capital Group Companies, one of the world’s largest investment firms managing $3 trillion in global assets, Ms. Mooney used rigorous research to inform the investments and in turn setting new industry standards and providing a competitive edge. She has a deep understanding of the investor mindset and complex accounting treatments across industries.

Jason Nagler

Senior Director, Accounting, Financial Reporting, Valuation and Compliance
Investment Company Institute

Jason Nagler is Senior Director of Accounting, Financial Reporting, Valuation, and Compliance at the Investment Company Institute (ICI), where he serves as a technical leader on fund accounting, valuation, and regulatory reporting for the U.S. investment management industry. He works closely with asset managers, service providers, and regulators to interpret complex accounting and valuation issues, promote sound governance practices, and advance consistent, investor-focused reporting.

Prior to joining ICI in 2022, Mr. Nagler held senior leadership positions at PIMCO, including Senior Vice President, Head of Fund Financial and Regulatory Reporting and Deputy Treasurer, overseeing financial reporting and fund accounting operations for a wide range of global investment products. His expertise spans valuation methodologies, public and private investment fund structures, and regulatory frameworks, with a proven ability to navigate complex accounting, auditing and compliance landscapes.  

Mr. Nagler holds an M.S./MBA in Business and Accounting from Northeastern University’s D’Amore-McKim School of Business and a B.A. in Economics from Vassar College..

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.

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, communicating new developments, and monitoring the quality of services provided. Mr. Skinner was previously 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. Mr. Skinner earned a Bachelor of Industrial Engineering and a Master of Science in Management from the Georgia Institute of Technology and is a Certified Public Accountant

Hasitha Verma, CPA

VP, Accounting
Meta

Hasitha Verma, CPA, is an accomplished finance professional with extensive expertise in reporting, accounting policy, and financial management. She currently serves as Head of Reporting & Accounting Policy at Meta, where she leads global financial reporting strategies, accounting policy development, and governance frameworks, partnering with finance, audit, and cross-functional teams to ensure transparency and compliance.

Previously, Ms. Verma held key leadership roles at PayPal, including Vice President and Chief Accounting Officer and Global Controller, where she oversaw financial reporting, M&A finance, and complex accounting initiatives. She also served as Head of Accounting Research at Citi and Senior Manager of Global Disclosure Standards & Control at Morgan Stanley, developing deep expertise in technical accounting, SEC reporting, and disclosure practices.

Ms. Verma earned a Bachelor of Science in Accounting and Finance from NYU Stern School of Business and is a licensed Certified Public Accountant. She combines strategic insight with technical rigor to strengthen financial controls, reporting excellence, and governance across global organizations.

John W. 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.