Standing Advisory Group
Members and Biographies
as of April 15, 2004
Raymond Bromark
Assurance Partner, PricewaterhouseCoopers
Florham Park, New Jersey
Mr. Bromark is a practicing CPA with PricewaterhouseCoopers and has been for well over 30 years. His experience includes applying auditing standards in practice, formulating positions on proposed auditing standards and developing recommendations related to the future direction of financial reporting.
James G. Campbell
Corporate Controller, Intel Corp.
Hillsboro, Oregon
Mr. Campbell is a CPA with 21 years of broad financial experience at Intel. He holds the post of
corporate controller and has the responsibility for global accounting, financial services and
external reporting.
Donald H. Chapin
Self Employed, Financial Management Consultant
Rye, New York
Mr. Chapin is a consultant with 40 years of experience in accounting, auditing, and financial
management issues. He was assistant comptroller general for accounting and information
management at the General Accounting Office where he was responsible for GAO’s financial
and systems audits of federal agencies and corporations and for its reports and congressional
testimonies on financial management issues.
Samuel K. Cotterell
Director, Financial Reporting, Boise Cascade Corp.
Boise, Idaho
Mr. Cotterell is a CPA with more than 20 years of experience. He is currently the director of
financial reporting for Boise Cascade Corp. where he is responsible for SEC reporting,
compliance with GAAP, and is a contact point with independent auditors. He is also a member
of the Board of Directors of the National Association of State Boards of Accountancy.
Nick S. Cyprus
Vice President and Controller, AT&T
Bedminster, New Jersey
Mr. Cyprus has more than 25 years of diversified accounting and finance experience. His
current responsibilities with AT&T include corporate and business unit consolidations, external
reporting, internal reporting, accounting policy, financial systems, and direct oversight of the
business unit controllers worldwide. In addition, his responsibilities include leading AT&T's
Sarbanes-Oxley implementation efforts.
William M. Diefenderfer III
Attorney, Diefenderfer, Hoover, Boyle & Wood
Great Falls, Virginia
Mr. Diefenderfer is an entrepreneur and attorney with nearly 30 years of experience as counsel
in government, public and private settings. He has served as a corporate director for publicly
traded companies during the last 13 years and currently chairs the compensation committee for
Sallie Mae. In business, he has founded private companies in the aviation, legal and software
industries.
Gerald A. Edwards Jr.
Associate Director and Chief Accountant - Supervision, Federal Reserve Board
Washington, DC
As a senior official of the Federal Reserve Board's Division of Banking Supervision and
Regulation, Mr. Edwards is in charge of the Board's domestic and international projects that
address major accounting, auditing, disclosure, supervisory reporting, and internal control
issues affecting the banking industry. He is a CPA and a member of both the IASB's Standards
Advisory Council and the international Monitoring Group of regulators that has been working
with IFAC to implement comprehensive reforms of its audit standards-setting activities.
Gary Wayne Findlay
Executive Director, Missouri State Employees Retirement System
Jefferson City, Missouri
Mr. Findlay has 30 years of experience in public employee benefits and pension management
and currently is responsible for the overall administration of retirement, life insurance and longterm
disability benefits for the Missouri State Employees Retirement System.
Randy G. Fletchall
Americas Vice Chair of Professional Practice and Risk Management, Member of Americas Executive Board, Ernst & Young
New York, New York
Mr. Fletchall has 27 years of experience as a CPA. His current responsibilities include national
office accounting, auditing, SEC reporting, independence, quality control and risk management
functions.
Arnold C. Hanish
Chief Accounting Officer, Eli Lilly and Company
Indianapolis, Indiana
Mr. Hanish has more than 30 years of experience as a CPA, including almost 14 years
with Arthur Young & Company. As chief accounting officer for Eli Lilly and Company,
he is responsible for the global accounting and SEC reporting processes as well as the
U.S. payroll, shareholder and stock option services, and business partner support for
corporate staff functions.
Wayne Kolins
National Director of Assurance, BDO Seidman
New York, New York
Mr. Kolins has been with BDO Seidman for 39 years. His responsibilities include setting
auditing and other attestation policies, developing training, responding to proposals from
professional and regulatory bodies, resolving technical inquiries, overseeing development of
independence policies and compliance therewith, overseeing the firm’s internal inspection
process and coordinating the external peer review.
Richard H. Koppes
Of Counsel, Jones Day
Co-Director, Executive Education Programs and Coordinator, Institutional Investors' Forum, Stanford Law School
Sacramento, California
Mr. Koppes is an attorney with more than 30 years experience in corporate governance and
audit functions. Before joining Jones Day and Stanford University, he was a principal at
American Partners Capital Group and deputy executive office and general counsel for the
California Public Employees’ Retirement System. Mr. Koppes also currently sits on the Board of
Directors of Apria Healthcare and is a member of its audit committee. He also sits on the Board
of Valeant Pharm.
Robert J. Kueppers
National Managing Partner - Risk, Professional, Regulatory Matters, Deloitte & Touche
Wilton, Connecticut
Mr. Kueppers has more than 27 years of experience in the accounting profession. He is
currently Deloitte & Touche’s National Managing Partner - Risk, Professional, and Regulatory
Matters. In this capacity, Mr. Kueppers leads the firm's professional practice group in its
National Office, has overall responsibility for domestic regulatory matters and the firm's risk
management programs, as well as overall responsibility for the firm's policies and procedures
with respect to its audit practice.
Bevis Longstreth
Retired Partner, Debevoise & Plimpton
New York, New York
Mr. Longstreth is a retired partner with the law firm of Debevoise & Plimpton, where he practiced
corporate, finance, banking and securities law. He is also a former Commissioner of the
Securities and Exchange Commission and professor at Columbia Law School where he taught
the regulation of financial intermediaries.
Wanda Lorenz
Partner, Lane Gorman Trubitt LLP
Dallas, Texas
Ms. Lorenz has been a CPA since 1971. She is currently a partner-in-charge of litigation
services which involve forensic accounting, lost profits, damages and fraud investigation. She
also provides litigation support on cases involving Generally Accepted Auditing Standards and
Generally Accepted Accounting Principles. She is a member of the AICPA’s Auditing Standards
Board.
Elizabeth Monrad
Executive Vice President and Chief Financial Officer, TIAA-CREF
New York, New York
As the chief financial officer of TIAA-CREF, Ms. Monrad is responsible for financial planning,
reporting and management of one of the largest pension systems in the world, with $300 billion
of assets and 3 million participants. Her responsibilities include implementation of companywide
procedures in response to the requirements of sections 302 and 404 of the Sarbanes-
Oxley Act.
John M. Morrissey
Operating Controller, General Electric Corp.
Fairfield, Connecticut
Mr. Morrissey is currently the operating controller of GE and the Sarbanes-Oxley
Implementation Coordinator, with specific focus on sections 302 and 404. Previously, he was
deputy chief accountant at the Securities and Exchange Commission.
Samuel J. Ranzilla
Audit Partner, Partner-in-charge of Department of Professional Practice, KPMG
New York, New York
In his current role, Mr. Ranzilla is responsible for his firm's positions on auditing and related
professional practice standards, accounting and independence standards; development of
guidance for the firm’s audit professionals; positions on SEC rulemakings and related
accounting, disclosure and independence standards affecting registered public accounting
firms; and liaison with standard setters and professional organizations.
Zabihollah (Zabi) Rezaee
Thompson Hill Chair of Excellence and Professor of Accountancy, The University of Memphis
Memphis, Tennessee
Dr. Rezaee has almost 30 years of experience as an auditor and professor.
His areas of teaching and research include auditing, financial and managerial accounting. Dr.
Rezaee has published two books and more than 150 articles with both theoretical and practice
implications.
Cynthia Richson
Corporate Governance Officer, Ohio Public Employees Retirement System
Columbus, Ohio
Ms. Richson is responsible for overseeing all aspects of corporate governance and related
activities at OPERS, which includes providing comments on federal regulatory and legislative
matters.
Barbara Roper
Director of Investor Protection, Consumer Federation of America
Pueblo, Colorado
As a leading consumer advocate on investor protection issues for the past 17 years, Ms. Roper
has had extensive experience in analyzing regulatory and legislative initiatives to determine
whether they are likely to benefit investors and how they can be improved to do so more
effectively.
Lee J. Seidler
Retired, General Partner and Senior Managing Director, Bear, Stearns & Co.
Sanibel, Florida
Mr. Seidler has more than 40 years experience as a financial analyst and a CPA. Most recently,
he was a general partner and senior managing director performing financial analysis of the
impacts of accounting and financial reporting and taxes on the decisions of investors and on
corporate finance transactions.
Linda Selbach
Global Corporate Governance and Proxy Manager, Barclays Global Investors
San Francisco, California
Ms. Selbach has full responsibility for corporate governance and proxy voting including policy
formation, operations and client and issuer relations covering five global offices.
She also manages all operational aspects of proxy voting, policy formation in concert with the
proxy committees, client and issuer relations, and proxy voting.
David L. Shedlarz
Executive Vice President and Chief Financial Officer, Pfizer Inc.
New York, New York
Mr. Shedlarz’ responsibilities include core financial functions: accounting and external
reporting, tax, treasury, and internal audit, strategic and operations planning and analysis; and,
business support: information technology, procurement, aviation and office services.
Damon Silvers
Associate General Counsel, AFL-CIO
Washington, DC
Mr. Silvers' responsibilities include corporate governance, pension and general business law
issues. He led the AFL-CIO legal team that won severance payments for laid off Enron and
WorldCom workers. He also testified before numerous congressional committees on issues
arising out of the collapse of Enron.
Shelley S. Stein
U.S. Managing Partner, Client Services, Grant Thornton LLP
Weston, Florida
Ms. Stein has held positions of increasing importance during her 26-year career with Grant
Thornton LLP. She has worked in four offices and has been involved with the more significant
audit engagements in each of those offices. In addition to her extensive audit background, she
has held numerous management positions within the firm.
Kay W. Tatum
Chair, Department of Accounting, University of Miami, School of Business Administration
Coral Gables, Florida
Dr. Tatum teaches undergraduate auditing courses and graduate accounting programs,
engages in research, and provides service to academic and professional organizations. She is
also a three-time recipient of the University of Miami’s School of Business Administration’s
Excellence in Teaching Award.
Lynn Turner
Managing Director of Research, Glass Lewis, and Professor, Colorado State University
Broomfield, Colorado
Mr. Turner has the unique experience of having been a partner in an international accounting
firm, a chief financial officer and executive in the industry, the chief accountant of the Securities
and Exchange Commission, and currently is a professor of accounting at Colorado State
University and the Managing Director of Research at Glass Lewis.
Robert W. Walter
Securities Attorney, Holland & Hart LLP
Greenwood Village, Colorado
Mr. Walter has more than 20 years of experience representing corporate clients and investment
banks in a wide variety of small capitalization financings. He also represents companies or
board committees in change of control transactions. He has written and spoken extensively on
financing and ethics topics for accountants, lawyers and entrepreneurs.
Arthur R. Wyatt
Retired Professor, University of Illinois at Urbana-Champaign, Department of Accountancy
Champaign, Illinois
Dr. Wyatt is a distinguished accounting professional noted for his vast knowledge and
unquestionable integrity. After an early career in academia, he joined Arthur Andersen, where
he was Managing Director – Accounting Principles, and Chair of the firm’s U.S. Committee on
Professional Standards. Following retirement from Andersen in 1992, he re-joined the University
of Illinois faculty, from which he retired in 2002. He is the author of numerous articles and
books, many of which deal with the issues surrounding the application of accounting standards
and the standard-setting process.
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