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 financial roles at General Electric, including vice president and chief accounting officer of GE Financial Services, chief financial officer of GE Commercial Real Estate, and CFO and chief operating officer of GE Capital Markets. Ms. Amble serves as an audit committee member for Booz Allen Hamilton and as the audit committee chair for Sirius XM Radio and Zurich Insurance Group. She is an independent advisor to Societe Generale N.A. Inc. She previously served on the Financial Accounting Standards Advisory Council of the Financial Accounting Standards Board.

Term: 2018 - 2020

John W. Bendl

Chief Accounting Officer, Treasurer and Controller, The Vanguard Group, Inc.
Valley Forge, Pa.

John W. Bendl is chief accounting officer, treasurer, and controller of The Vanguard Group, Inc., where he manages staff across accounting operations, financial reporting, corporate and fund accounting policy, corporate treasury, and corporate insurance. In addition, Mr. Bendl's responsibilities include the financial, treasury, and accounting operations areas of The Vanguard Marketing Corporation, the group's primary broker-dealer. Mr. Bendl previously served as an audit partner at KPMG LLP.

Term: 2018 - 2020

Rudolf A. Bless

Chief Accounting Officer, Bank of America
Charlotte, N.C.

Rudolf A. Bless is chief accounting officer at Bank of America, where his responsibilities include global financial and regulatory reporting, tax functions, finance systems, enterprise-wide internal controls, and accounting policy. He worked at Credit Suisse AG as deputy chief financial officer and chief accounting officer from 2002 to 2014. Prior to Credit Suisse, Mr. Bless was an audit partner at PricewaterhouseCoopers LLP. He is vice chair of the Financial Executives International Committee on Corporate Reporting and is a former member of the IFRS Foundation's IFRS Advisory Council.

Term: 2018 - 2020

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 - 2010, and he was an original board member of the International Accounting Standards Board from 2001 - 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 also served as a staff member on the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees. He was an official observer to the Advisory Committee on Improvements to Financial Reporting for the Securities and Exchange Commission and to the Advisory Committee on the Auditing Profession for the 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: 2018 - 2020

Mary T. Hoeltzel

Vice President and Global Chief Accounting Officer, Cigna
New York, N.Y.

Mary T. Hoeltzel is vice president and global chief accounting officer at Cigna, where she is responsible for all technical accounting, Securities and Exchange Commission reporting, information technology finance, internal controls, and implementation of the financial infrastructure for Cigna, both domestically and internationally. Prior to joining Cigna, Ms. Hoeltzel served in a number of financial management positions at General Electric, including as chief financial officer of the GE Trailer Fleet Services/Modular Space Division and chief financial officer of the retailer consumer finance division at GE Money Americas. She is a member of the Financial Executives International Committee on Corporate Reporting.

Term: 2018 - 2020

Guy R. Jubb

Honorary Professor, University of Edinburgh Business School
Edinburgh, U.K.

Guy R. Jubb is an honorary professor at the University of Edinburgh Business School. Previously, Professor Jubb was the global head of governance & stewardship at Standard Life Investments (SLI), where he was responsible for the worldwide application of SLI's governance and stewardship principles and policy guidelines. Professor Jubb is chair of the Strategy and Research Advisory Group of the Council of the Institute of the Chartered Accountants of Scotland and is a member of its Policy Leadership Board. He also serves as a nonexecutive director of the European Corporate Governance Institute and as an independent nonexecutive of Mazars LLP.

Term: 2018 - 2020

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 the 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: 2018 - 2020

Philip R. Lochner, Jr.

Board Member of public companies
Greenwich, Conn.

Philip R. Lochner, Jr., is an audit committee member of CMS Energy Corporation and Crane Company. Previously, Mr. Lochner served as vice president, general counsel, and secretary of Time Inc. and senior vice president and chief administrative officer at Time Warner. Mr. Lochner previously served as a commissioner at the Securities and Exchange Commission and a member of the Board of Governors of the National Association of Securities Dealers and of the American Stock Exchange.

Term: 2018 - 2020

Jon Lukomnik

Executive Director, Investor Responsibility Research Center Institute, and 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 capital markets, the environment, social issues, and corporate governance. He also is a managing partner at Sinclair Capital LLC, which advises the investment management industry, corporations, and institutional investors. He is a cofounder of both Governance Metrics International (now part of MSCI) and the International Corporate Governance Network, and he helped establish the Council of Institutional Investors. He served on the International Advisory Board of Euronext and as the only nonlawyer on the New York City Bar Association Committee on Corporate Law.

Term: 2018 - 2020

Liz D. Murrall

Director, Stewardship and Reporting, The Investment Association
London, U.K.

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 £6.9 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 and the Codes and Standards Committee for the U.K. Financial Reporting Council. She is cochair of the Global Audit Investor Dialogue.

Term: 2018 - 2020

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: 2018 - 2020

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 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: 2018 - 2020

Christopher D. Tower

National Managing Partner, Audit Quality and Professional Practice, BDO USA, LLP
Laguna Beach, Calif.

Christopher D. Tower is the national managing partner for audit quality and professional practice at BDO USA, LLP, where he currently oversees the firm's national assurance practice, including auditing, accounting, Securities and Exchange Commission services, global services, quality control, risk management, and independence, among others. From 2003 - 2016, he served as BDO's west regional managing partner, where he provided oversight for audit and other attestation operations. Mr. Tower also chairs the BDO Audit Quality Committee and serves on the BDO Assurance Committee, and serves on the Center for Audit Quality Professional Practice Executive Committee and Advisory Council.

Term: 2018 - 2020