Raymond J. Hamm, Deputy Director, supervises accountants in investigations of possible violations of the Sarbanes-Oxley Act, PCAOB rules, applicable federal securities laws relating to the preparation and issuance of audit reports, and professional standards.

Prior to joining the PCAOB in December 2003, Mr. Hamm worked at FTI Ten Eyck, an accounting firm specializing in advice and assistance related to Securities and Exchange Commission accounting. Previously, he was an associate chief accountant in the Division of Enforcement at the SEC. Before joining the SEC staff in 1996, Mr. Hamm worked at Grant Thornton from 1990 to 1996; and at Arthur Young & Company from 1986 to 1989.

Mr. Hamm earned a B.S. in business administration from the State University of New York at Buffalo. He is a certified public accountant in Arizona.

Raymond J. Hamm, Deputy Director, supervises accountants in investigations of possible violations of the Sarbanes-Oxley Act, PCAOB rules, applicable federal securities laws relating to the preparation and issuance of audit reports, and professional standards.

Prior to joining the PCAOB in December 2003, Mr. Hamm worked at FTI Ten Eyck, an accounting firm specializing in advice and assistance related to Securities and Exchange Commission accounting. Previously, he was an associate chief accountant in the Division of Enforcement at the SEC. Before joining the SEC staff in 1996, Mr. Hamm worked at Grant Thornton from 1990 to 1996; and at Arthur Young & Company from 1986 to 1989.

Mr. Hamm earned a B.S. in business administration from the State University of New York at Buffalo. He is a certified public accountant in Arizona.

Raymond J. Hamm, Deputy Director, supervises accountants in investigations of possible violations of the Sarbanes-Oxley Act, PCAOB rules, applicable federal securities laws relating to the preparation and issuance of audit reports, and professional standards.

Prior to joining the PCAOB in December 2003, Mr. Hamm worked at FTI Ten Eyck, an accounting firm specializing in advice and assistance related to Securities and Exchange Commission accounting. Previously, he was an associate chief accountant in the Division of Enforcement at the SEC. Before joining the SEC staff in 1996, Mr. Hamm worked at Grant Thornton from 1990 to 1996; and at Arthur Young & Company from 1986 to 1989.

Mr. Hamm earned a B.S. in business administration from the State University of New York at Buffalo. He is a certified public accountant in Arizona.

Raymond J. Hamm, Deputy Director, supervises accountants in investigations of possible violations of the Sarbanes-Oxley Act, PCAOB rules, applicable federal securities laws relating to the preparation and issuance of audit reports, and professional standards.

Prior to joining the PCAOB in December 2003, Mr. Hamm worked at FTI Ten Eyck, an accounting firm specializing in advice and assistance related to Securities and Exchange Commission accounting. Previously, he was an associate chief accountant in the Division of Enforcement at the SEC. Before joining the SEC staff in 1996, Mr. Hamm worked at Grant Thornton from 1990 to 1996; and at Arthur Young & Company from 1986 to 1989.

Mr. Hamm earned a B.S. in business administration from the State University of New York at Buffalo. He is a certified public accountant in Arizona.

Raymond J. Hamm, Deputy Director, supervises accountants in investigations of possible violations of the Sarbanes-Oxley Act, PCAOB rules, applicable federal securities laws relating to the preparation and issuance of audit reports, and professional standards.

Prior to joining the PCAOB in December 2003, Mr. Hamm worked at FTI Ten Eyck, an accounting firm specializing in advice and assistance related to Securities and Exchange Commission accounting. Previously, he was an associate chief accountant in the Division of Enforcement at the SEC. Before joining the SEC staff in 1996, Mr. Hamm worked at Grant Thornton from 1990 to 1996; and at Arthur Young & Company from 1986 to 1989.

Mr. Hamm earned a B.S. in business administration from the State University of New York at Buffalo. He is a certified public accountant in Arizona.

Raymond J. Hamm, Deputy Director, supervises accountants in investigations of possible violations of the Sarbanes-Oxley Act, PCAOB rules, applicable federal securities laws relating to the preparation and issuance of audit reports, and professional standards.

Prior to joining the PCAOB in December 2003, Mr. Hamm worked at FTI Ten Eyck, an accounting firm specializing in advice and assistance related to Securities and Exchange Commission accounting. Previously, he was an associate chief accountant in the Division of Enforcement at the SEC. Before joining the SEC staff in 1996, Mr. Hamm worked at Grant Thornton from 1990 to 1996; and at Arthur Young & Company from 1986 to 1989.

Mr. Hamm earned a B.S. in business administration from the State University of New York at Buffalo. He is a certified public accountant in Arizona.

Raymond J. Hamm, Deputy Director, supervises accountants in investigations of possible violations of the Sarbanes-Oxley Act, PCAOB rules, applicable federal securities laws relating to the preparation and issuance of audit reports, and professional standards.

Prior to joining the PCAOB in December 2003, Mr. Hamm worked at FTI Ten Eyck, an accounting firm specializing in advice and assistance related to Securities and Exchange Commission accounting. Previously, he was an associate chief accountant in the Division of Enforcement at the SEC. Before joining the SEC staff in 1996, Mr. Hamm worked at Grant Thornton from 1990 to 1996; and at Arthur Young & Company from 1986 to 1989.

Mr. Hamm earned a B.S. in business administration from the State University of New York at Buffalo. He is a certified public accountant in Arizona.

Raymond J. Hamm, Deputy Director, supervises accountants in investigations of possible violations of the Sarbanes-Oxley Act, PCAOB rules, applicable federal securities laws relating to the preparation and issuance of audit reports, and professional standards.

Prior to joining the PCAOB in December 2003, Mr. Hamm worked at FTI Ten Eyck, an accounting firm specializing in advice and assistance related to Securities and Exchange Commission accounting. Previously, he was an associate chief accountant in the Division of Enforcement at the SEC. Before joining the SEC staff in 1996, Mr. Hamm worked at Grant Thornton from 1990 to 1996; and at Arthur Young & Company from 1986 to 1989.

Mr. Hamm earned a B.S. in business administration from the State University of New York at Buffalo. He is a certified public accountant in Arizona.

Raymond J. Hamm, Deputy Director, supervises accountants in investigations of possible violations of the Sarbanes-Oxley Act, PCAOB rules, applicable federal securities laws relating to the preparation and issuance of audit reports, and professional standards.

Prior to joining the PCAOB in December 2003, Mr. Hamm worked at FTI Ten Eyck, an accounting firm specializing in advice and assistance related to Securities and Exchange Commission accounting. Previously, he was an associate chief accountant in the Division of Enforcement at the SEC. Before joining the SEC staff in 1996, Mr. Hamm worked at Grant Thornton from 1990 to 1996; and at Arthur Young & Company from 1986 to 1989.

Mr. Hamm earned a B.S. in business administration from the State University of New York at Buffalo. He is a certified public accountant in Arizona.

Raymond J. Hamm, Deputy Director, supervises accountants in investigations of possible violations of the Sarbanes-Oxley Act, PCAOB rules, applicable federal securities laws relating to the preparation and issuance of audit reports, and professional standards.

Prior to joining the PCAOB in December 2003, Mr. Hamm worked at FTI Ten Eyck, an accounting firm specializing in advice and assistance related to Securities and Exchange Commission accounting. Previously, he was an associate chief accountant in the Division of Enforcement at the SEC. Before joining the SEC staff in 1996, Mr. Hamm worked at Grant Thornton from 1990 to 1996; and at Arthur Young & Company from 1986 to 1989.

Mr. Hamm earned a B.S. in business administration from the State University of New York at Buffalo. He is a certified public accountant in Arizona.

Raymond J. Hamm, Deputy Director, supervises accountants in investigations of possible violations of the Sarbanes-Oxley Act, PCAOB rules, applicable federal securities laws relating to the preparation and issuance of audit reports, and professional standards.

Prior to joining the PCAOB in December 2003, Mr. Hamm worked at FTI Ten Eyck, an accounting firm specializing in advice and assistance related to Securities and Exchange Commission accounting. Previously, he was an associate chief accountant in the Division of Enforcement at the SEC. Before joining the SEC staff in 1996, Mr. Hamm worked at Grant Thornton from 1990 to 1996; and at Arthur Young & Company from 1986 to 1989.

Mr. Hamm earned a B.S. in business administration from the State University of New York at Buffalo. He is a certified public accountant in Arizona.

Raymond J. Hamm, Deputy Director, supervises accountants in investigations of possible violations of the Sarbanes-Oxley Act, PCAOB rules, applicable federal securities laws relating to the preparation and issuance of audit reports, and professional standards.

Prior to joining the PCAOB in December 2003, Mr. Hamm worked at FTI Ten Eyck, an accounting firm specializing in advice and assistance related to Securities and Exchange Commission accounting. Previously, he was an associate chief accountant in the Division of Enforcement at the SEC. Before joining the SEC staff in 1996, Mr. Hamm worked at Grant Thornton from 1990 to 1996; and at Arthur Young & Company from 1986 to 1989.

Mr. Hamm earned a B.S. in business administration from the State University of New York at Buffalo. He is a certified public accountant in Arizona.

Raymond J. Hamm, Deputy Director, supervises accountants in investigations of possible violations of the Sarbanes-Oxley Act, PCAOB rules, applicable federal securities laws relating to the preparation and issuance of audit reports, and professional standards.

Prior to joining the PCAOB in December 2003, Mr. Hamm worked at FTI Ten Eyck, an accounting firm specializing in advice and assistance related to Securities and Exchange Commission accounting. Previously, he was an associate chief accountant in the Division of Enforcement at the SEC. Before joining the SEC staff in 1996, Mr. Hamm worked at Grant Thornton from 1990 to 1996; and at Arthur Young & Company from 1986 to 1989.

Mr. Hamm earned a B.S. in business administration from the State University of New York at Buffalo. He is a certified public accountant in Arizona.

Raymond J. Hamm, Deputy Director, supervises accountants in investigations of possible violations of the Sarbanes-Oxley Act, PCAOB rules, applicable federal securities laws relating to the preparation and issuance of audit reports, and professional standards.

Prior to joining the PCAOB in December 2003, Mr. Hamm worked at FTI Ten Eyck, an accounting firm specializing in advice and assistance related to Securities and Exchange Commission accounting. Previously, he was an associate chief accountant in the Division of Enforcement at the SEC. Before joining the SEC staff in 1996, Mr. Hamm worked at Grant Thornton from 1990 to 1996; and at Arthur Young & Company from 1986 to 1989.

Mr. Hamm earned a B.S. in business administration from the State University of New York at Buffalo. He is a certified public accountant in Arizona.

Raymond J. Hamm, Deputy Director, supervises accountants in investigations of possible violations of the Sarbanes-Oxley Act, PCAOB rules, applicable federal securities laws relating to the preparation and issuance of audit reports, and professional standards.

Prior to joining the PCAOB in December 2003, Mr. Hamm worked at FTI Ten Eyck, an accounting firm specializing in advice and assistance related to Securities and Exchange Commission accounting. Previously, he was an associate chief accountant in the Division of Enforcement at the SEC. Before joining the SEC staff in 1996, Mr. Hamm worked at Grant Thornton from 1990 to 1996; and at Arthur Young & Company from 1986 to 1989.

Mr. Hamm earned a B.S. in business administration from the State University of New York at Buffalo. He is a certified public accountant in Arizona.