WESTIN SAN DIEGO GASLAMP QUARTER AUGUST 6, 2017

PANELIST BIOGRAPHIES

CHALLENGES AND OPPORTUNITIES: AUDITOR RISK ASSESSMENT

of IPOs over his career. Dave has 35 years of public MODERATOR experience. Dave served as a Practice DAVE SULLIVAN Fellow at the FASB. He graduated from Cal Poly in San & Touche LLP Luis Obispo, CA. ■ National Managing Partner, Quality & Professional Practice PANELIST As the National Managing Partner – PHILLIP AUSTIN Quality & Professional Practice at Deloitte & Touche BDO USA LLP LLP, Dave Sullivan leads the national office including the National Managing Partner of accounting, SEC services, policy and methodology, Auditing risk management, inspections, and regulatory functions. He also oversees the regional and local quality leaders. As part of the national assurance Dave serves as a member of the Executive Committee leadership team of BDO USA, LLP, Phillip Austin has and Board of Directors at Deloitte & Touche. He is a responsibilities for how are designed, audit member of the Standing Advisory Group of the PCAOB, strategy, transformation of the firm’s approach to the Financial Accounting Standards Advisory Committee audit execution, and delivering audit methodology of the FASB, and of the Professional Practice Executive consultations. Committee of the CAQ. Phillip has over 26 years of public accounting Prior to this role, Dave served as the Deputy experience serving both privately and publicly held Managing Partner – Professional Practice, Audit; companies as an engagement partner in various National Professional Practice Director, West Region; industries, including financial services, technology, Professional Practice Director in the Silicon Valley services, manufacturing and mining. His experience and Orange County practices, and as the Industry includes auditing, ICFR attestation, as well as IFRS Professional Practice Director for the Technology, and US GAAP technical accounting advisory. He has Media and Telecommunications industry. Dave has substantial experience in establishing strategy and served large Fortune 50 companies and on dozens instituting transformation programs that change the way

Center for Audit Quality • KPMG LLP 1 Ninth Annual CAQ Symposium PANELIST BIOGRAPHIES audits are delivered, and improves the audit experience for supporting engagement teams in providing for clients and professionals executing audits. quality audit services to clients in the retail industry. In this role, she is also responsible for knowledge Phillip has experience in leading corporate governance management and communications – helping to ensure initiatives, including audit committee education series that information about retail industry issues (including and advising on board matters. He was a committee technical accounting and auditing matters), trends, member to the King Committee on Corporate best practices, and information about KPMG resources Governance of the Institute of Directors in the updates are communicated to engagement teams and clients. to the Institute’s Code on Corporate Governance with Elizabeth serves as a technical resource for partners a focus on Audit Committee Composition and Auditor and professionals to interpret auditing, accounting, and Appointment. ■ regulatory standards. She assists with the development of the fi rm’s Audit Methodology Guidance, publications and tools, as well as authoring and delivering training PANELIST to the audit practice and external audiences. Elizabeth MARK S. BEASLEY has a deep understanding of the PCAOB’s auditing and North Carolina State University quality control standards and issues facing the auditing Deloitte Professor of Enterprise Risk profession, as well as technical expertise in complex Management and Director, Enterprise areas of accounting and reporting under US and SEC Risk Management Initiative standards.

Mark Beasley is the Deloitte Professor of Enterprise Elizabeth’s 20 years of experience includes audits Risk Management (ERM) and Director of North of fi nancial statements and internal controls over Carolina State’s Enterprise Risk Management fi nancial reporting, initial public offerings and secondary Initiative, which provides thought leadership about offerings, registrations statements and assistance with ERM practices and their integration with strategy and mergers and acquisitions and divestitures. Prior to her corporate governance. Mark has served in a number role in the National Offi ce, Elizabeth spent three years of leadership capacities, including service as President abroad in Zurich, Switzerland working in KPMG’s US of the AAA’s Auditing Section. He served over seven GAAP Accounting and Reporting group. years on the COSO board and is currently on the Elizabeth was honored as KPMG’s 2016 Working COSO Advisory Council that is responsible for revising Mother of the Year. She is the KPMG representative COSO’s 2004 ERM framework. Mark is a frequent to the National Retail Federation’s Financial Executive speaker at national and international conferences and Council. She has been an instructor for various fi rm and frequently works with boards of directors and senior external technical trainings, and was a Co-Instructor executives on risk oversight issues. Mark has authored of a Masters of Business Administration course at the over 100 research articles and business publications University of Washington. ■ and he is the author of a leading auditing textbook. Prior to joining NC State, Mark served as a Technical Manager in the Audit and Attest Division of the AICPA PANELIST and as an Audit Manager in the Nashville, TN offi ce of MARIA MOATS Ernst & Young. He received a BS in accounting from PwC Auburn University and a PhD from Michigan State US and Mexico Assurance Leader University. ■ Maria Moats is PwC’s assurance leader for the US and Mexico. In this capacity, PANELIST she serves as a member of the US Leadership Team ELIZABETH MILLER and the Global Assurance Executive Leadership Team. KPMG LLP Maria’s leadership of the National Assurance Practice Partner, Audit encompasses business strategy, quality and regulatory relations, innovation, risk management, portfolio Elizabeth Miller is an Audit Partner strategy and business development, and human and serves as the fi rm’s National capital. Audit Industry Leader for the retail sector in KPMG’s Department of Professional Practice. As the Retail Maria’s professional experience spans accounting, National Audit Industry Leader, Elizabeth is responsible fi nancial reporting, investigations, and M&A. She has

Center for Audit Quality KPMG LLP 2 Ninth Annual CAQ Symposium PANELIST BIOGRAPHIES led audits of both public and private entities, initial and error evaluation and resolution, going concern, and secondary public offerings, private placement, and investigations. public debt registrations. Prior to joining PwC, Maria was an internal auditor Prior to her current role, Maria served as the regional for a large fi nancial institution where she acquired assurance leader for PwC’s East Region, overseeing signifi cant experience with the evaluation of internal operations for offi ces from Boston to Florida. From controls. 2011 to early 2016, Maria was PwC’s chief diversity offi cer where she led the strategy and execution of the Maria is fl uent in Spanish and has traveled extensively fi rm’s diversity and inclusion efforts. During that time, on client assignments throughout the US, Europe, and she led the fi rm to signifi cant achievements, including Latin America. the number one ranking on DiversityInc’s list of “50 Best Companies to Work For.” In 2017, Maria was named number two on Fortune’s inaugural “50 Most Powerful Latina’s” list. She has a Maria’s signifi cant technical accounting and auditing BBA from the University of Texas at El Paso, and is a experience led to her appointment in 2009 as a CPA licensed in Texas, New Jersey, Massachusetts, consulting partner in PwC’s National Offi ce, advising and New York. She is a member of the AICPA and the partners, and engagement teams in assessing Association of Latino Professionals in Finance and risk, including client and engagement acceptance, Accounting. ■

INNOVATIVE APPROACHES TO LEARNING AND DEVELOPMENT

MODERATOR PANELIST TAL GOLDHAMER MICHAEL BECKER EY BDO USA LLP Chief Learning Offi cer – Americas National Partner, Assurance Learning

Tal Goldhamer is the Chief Learning Michael Becker has over 24 years Offi cer for EY Americas. of experience in public accounting, working in a variety of capacities. He has spent Tal began his EY career 24 years ago as an intern. the last eight years in the National Assurance Over the years, he dedicated as much of his time as Department where he leads BDO’s national learning possible to learning and development, but it was never for all assurance professionals. This role includes enough! Tal is thrilled to have this role where he has designing, developing, implementing, and executing found his “home” and is excited about the opportunity the continuous accounting and auditing curriculum for to accelerate the development of our people and staff through partners that span group-live conferences, transform learning for EY Americas. local offi ce training, self-study modules, and other related on-demand learning resources. Tal comes from a client-service background, serving clients primary in the fi nancial services sector, providing Michael is a member of an executive strategy team, a wide range of assurance and advisory services to driving leadership development and professional hedge funds, private equity funds, investments banks, growth across the fi rm. He also serves as a member and others. ■ of BDO International’s Advisory Group – Global Audit

Center for Audit Quality KPMG LLP 3 Ninth Annual CAQ Symposium PANELIST BIOGRAPHIES

Training, a small international working group tasked with YouTube videos, Susan has co-authored several developing BDO’s global audit training comprehensive accounting textbooks, served on The Pathways curriculum and underlying competency matrix. Commission, and has been active in many accounting He currently serves as the At-Large Member to the organization activities. Susan earned her master of AICPA Board of Examiners Content Committee, the science in accounting from Texas Tech University group responsible for the technical content of the and her undergraduate degree in accounting and Uniform CPA Examination. He is also an active member economics from Southern Methodist University. She is at the Educational Management Exchange (EDMAX), a CPA. ■ a forum for learning professionals in the accounting profession to discuss and exchange ideas, challenges, adult learning trends, and innovative processes, tools, PANELIST and learning platforms. ERIC DINGLER Deloitte & Touche LLP Michael spent 15 years in BDO’s Chicago Assurance Managing Director Practice as a client service professional, coordinating and managing audit services. He has worked with a Eric Dingler serves as Managing variety of clients both nationally and internationally, Director and Chief Learning Offi cer ranging from publicly held companies to privately held (CLO) for Deloitte’s Audit & Assurance business. Eric’s businesses and social service organizations. He also specialization is in adult learning theory, organizational served three years as the Chicago practice’s Director of & human dynamics, change-management, and systems Internal Development focused on operational matters, thinking - focusing on accelerating and sustaining shifts such as productivity analysis, budget forecasting, staff in mindsets and actions through building individual utilization, and day-to-day managing and mentoring of capabilities on a scale basis. the department’s staff and managers. Eric joined Deloitte in 2008 as the consulting chief Michael serves on the Auditing Section and CAQ learning offi cer and in 2013 became the audit CLO. Access to Audit Personnel Review Committee. Michael Prior to Deloitte, Eric held development leadership is a CPA licensed in the State of New York. He holds a roles at Gap Inc., Bristol-Myers Squibb, and The BBA from the University of Wisconsin-Madison. ■ Coca-Cola Company. He started his career with ’s Audit Practice and subsequently the Business Consulting Practice. Eric was a former CPA, PANELIST has a bachelor’s degree in accounting, and has an SUSAN CROSSON MBA. ■ American Accounting Association Director of the Center for Advancing Accounting Education PANELIST ROGER O’DONNELL Susan Crosson joined the AAA in KPMG LLP 2015 as its fi rst Director for the Center for Advancing Partner, Global Head Data and Accounting Education. In addition, she teaches Analytics, Audit in the Modular Executive MBA program at Emory University. Prior to coming to the AAA, Susan served Roger O’Donnell is an Audit Partner on the faculties of Emory University, Santa Fe in KPMG’s New York offi ce and is the Global Head College, University of Florida, Washington University of Data and Analytics of Audit. In this role, he is in Saint Louis, University of Oklahoma, Johnson responsible for the global development and execution County Community College, and Kansas City Kansas of the fi rm’s strategy in using data and analytics in Community College and worked in public accounting, the fi rm’s audit practice. Working with KPMG’s global banking, and higher education administration. Susan advisory and tax data and analytic leaders, as well as continues to be guided by her mission to create a innovators from the fi rm’s Global Solutions Center in learning process as individual as each student requires Montvale, NJ, Roger identifi es and helps teams create to master the course content and actively apply with new capabilities for the global audit practice using confi dence what’s learned. She speaks and writes data and analytics, process automation, and cognitive on the effective use of technology throughout the capabilities to improve audit quality. His work includes accounting curriculum. In addition to her over 300 the fi rm’s efforts with strategic alliance partners such as

Center for Audit Quality KPMG LLP 4 Ninth Annual CAQ Symposium PANELIST BIOGRAPHIES

Microsoft and IBM. Prior to his current responsibilities, and reporting matters raised at his clients. As the Roger served as the New York Metro Consumer and Engagement Partner on multi-national clients, Roger Industrial Markets Leader. In that role, he assisted in works directly with each of the KPMG teams in their the coordination of tax, audit, and advisory service countries. offerings to KPMG clients in New York consumer and industrial markets. Roger continues to currently serve Roger has signifi cant experience in working with clients as the Lead Audit Engagement Partner and Account on mergers and acquisitions, initial public offerings, and Leader for multi-national consumer market companies. various registration fi lings. Roger was also a member of He has served as the Lead Partner on multiple public KPMG’s US Capital Markets Practice assisting foreign audit clients. companies in their registration with the SEC to sell equity or debt securities in the United States. As part Roger has served multi-national companies for the of that position and the multinational companies that majority of his career, dealing with the global issues he has served, Roger has had extensive involvement facing his audit teams and clients. He has worked with with addressing signifi cant fi nancial reporting and global engagement teams in coordinating services accounting issues, and matters with clients and the provided by KPMG and dealt with all accounting SEC staff. ■

Center for Audit Quality KPMG LLP 5 Ninth Annual CAQ Symposium