Current Board Membership
Board member | Representing industry |
---|---|
Darrel R. Schubert (Chair) | Big Four (Ernst & Young LLP) |
Sheila Birch | Ciuni & Panichi, Inc. |
Ernest F. Baugh, Jr. | Mayer Hoffman McCann P.C. |
Brian Bluhm | Eide Bailly LLP |
Robert E. Chevalier | Big Four (KPMG) |
Jacob Cohen | Walpert and Wolpoff, LLP (ret.) |
David D. Duree | Elms, Faris & Company, LLP |
Charles Frasier | Frasier, Dean & Howard |
Andrew M. Mintzer | Sole Practitioner |
David Morris | Morris Consulting |
Kenneth R. Odom | Rabren, Odom, Pierce, & Hayes, P.C. |
Thomas A. Ratcliffe | Wilson Price |
Brian R. Richson | Big Four (PricewaterhouseCoopers) |
Randy C. Roberts | Arizona Office of the Auditor General |
Thomas Stemlar | Arthur Andersen LLP (ret.) |
Mark H. Taylor | Case Western Reserve University |
H. Steven Vogel | Wilson Elser Moskowitz Edelman & Dicker, LLP |
Phil D. Wedemeyer | Grant Thornton LLP |
Megan Zietsman | Big Four (Deloitte & Touche) |
The Auditing Standards Board consists of 19 members (see table for current Board members), each nominated by the Director of the AICPA Audit and Attest Standards Staff and approved by the AICPA Board of Directors. The Board has a Chairman to direct Board meetings and to establish procedures, sub-committees, and perform other similar tasks in conjunction with the Director. To assure that the different industries and sectors are represented, the AICPA has reserved nominations for different industry segments as part of its operating policies:
- 5 seats for public accounting firms at a local, regional or national level, but are not considered part of the "Big Four" accounting firms.
- 4 seats for Big Four accounting firms
- 5 seats for representatives of the National Association of State Boards of Accountancy (NASBA), including current and former members of State boards of accountancy.
- 5 seats for other public accountants, members of the AICPA, and financial statement users (i.e. private industry). The AICPA typically reserves one of these for a person within the academic community and another for a government official, government auditor, or similar representative.
Board members serve a one-year term, after which they are evaluated by the AICPA for their performance, and can then be re-appointed for up to 3 one-year terms, or dismissed by the AICPA. The AICPA may extend the term of service if, for example, the member is working on a long-term project and the AICPA believes that such participation is crucial for the completion of the project.
Read more about this topic: Auditing Standards Board
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