Deloitte Foundation/ Federation of Schools of Accountancy Faculty Consortium

Program and Conference Guide

May 17 – 18, 2012 The InterContinental HotelChicago, IL

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Dear Colleagues,

On behalf of the Federation of Schools of Accountancy (FSA), I would like to welcome you to the tenth annual Deloitte Foundation/FSA Faculty Consortium. Made possible by the generous support of the Deloitte Foundation, this year’s program, “Judgment in Accounting and Auditing” includes thought leaders from practice and academe. Participants will benefit through active learning and participation in building solutions for the cases, under the guidance of the academic moderator. These cases will provide an excellent resource for future classroom use at member schools.

This year’s topics cover a full range of issues presented in a very interactive format. The session will begin with a presentation by a Deloitte partner regarding judgment frameworks and applications in practice. A panel discussion with the Deloitte partner, an academician, a preparer and a former PCAOB Chief Auditor follows this session. A presentation on revenue recognition is next on the agenda. On Friday, an innovative revenue recognition exercise will kick off the day’s activities. Additional sessions will discuss disclosures and contingencies, investments and fair value. The FSA is pleased to receive the Deloitte Foundation’s support in the development and presentation of this highly relevant material.

Thank you for your continued support of the Federation of Schools of Accountancy. Through programs such as the Deloitte Foundation/FSA Faculty Consortium, the FSA helps member schools continue to develop current, relevant accountancy programs that provide a bright future for the profession. Your feedback for this and future consortiums is welcome. Thank you for your participation.

Sincerely,

Gary McGill, President FSA Board of Directors

Thank you attendees

While you benefit from the latest education FSA has to offer, we also hope you enjoy your time at this year’s Deloitte Foundation/FSA Faculty Consortium.

We appreciate your continued support of FSA through your attendance and wish you continued success through the coming year.

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General Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 – 3

Hotel Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Registration Hours . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Location of Sessions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Safety and Security Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

FSA Board of Directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Agenda . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 – 6

Floor Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Speaker Bios . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 – 13

List of Attendees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 – 16

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ION Hotel Information

InterContinental Chicago

505 North Michigan Avenue

Chicago, IL 60611

Phone: 312 .944 .4100

Fax: 312 .944 .1320

Messages can be left for attendees by calling the above number and asking for the FSA Registration Desk . When sending faxes, be sure to include the guest’s full name and arrival date .

Registration Hours

Thursday, May 17 11:00am – 5:30pm

Friday, May 18 7:30am – 3:00pm

Location of Sessions The sessions are located in meeting rooms on the lobby level of the hotel . Refer to the floor plan on page 7 for the exact location of all rooms .

Refreshment BreaksRefuel between educational sessions with a beverage, network with associates, and obtain the answers to all your questions . Refreshment breaks are located in the Seville Foyer, so you can maximize your time between sessions .

Reception The reception is from 5:30pm to 7:30pm in the Valencia Room on the lobby level .

Safety and Security Information The safety and security of attendees is our first priority . Should you have or be aware of an emergency, please be prepared to provide the following information immediately:

• Nature of the emergency • Exact location of the emergency

To report an emergency:

Dial “0” from any house phone or alert any hotel employee .

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Services Badges: Please wear your badges at all times while attending the

conference .

Baggage Check: Ask for the service of a hotel bellman .

CPE Forms: To obtain your CPE credit, please fill out the form included in your handouts and turn it in at the end of the conference to the registration desk . Please keep the yellow copy for your records .

Lost and Found: Check with the registration desk .

Message Board: Located in the registration area . Messages from outside callers will be left on the message board for attendees . You may also leave a message for a fellow attendee .

Smoking Policy: Smoking is not permitted during conference sessions .

Cell Phones and PagersAs a courtesy to our speakers and your fellow conference attendees, please silence cellular telephones and pagers during all conference sessions .

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s FSA 2011 – 2012 OFFICERS AND BOARD

PresidentGary McGill

University of Florida

SuPPorTing ASSoCiATES

Shaun Budnik Deloitte Foundation

Kathy Schaum KPMG LLP

nonProFiT ASSoCiATE

Violetta Urba AACSB

oFFiCErS

Vice-President/President Elect H . Fred Mittelstaedt University of Notre Dame

Secretary Robert Ricketts Texas Tech University

Past President Larry Walther Utah State University

Treasurer Larry Tunnell New Mexico State University

BoArd oF dirECTorS MEMBEr SChooLS

Yvonne Hinson Wake Forest University

Sharon Lightner San Diego State University

Michael Roberts University of Colorado at Denver

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Comments and opinions expressed by the speaker do not necessarily reflect the positions, opinions or beliefs of the AICPA and should not be construed or interpreted as such.

Please note that all presenters and the session schedule are subject to change. Personal video or audio recording (by cell phone, cameras,tape recorders, etc.)

of the sessions is strictly prohibited.

Thursday, May 1711:00am – 5:30pm registration Location: Seville Foyer

2:00pm – 2:10pm Welcome and Announcements Location: Seville Ballroom

2:10pm – 3:00pm Judgment Frameworks & Applications in Practice Presentation Speaker: Randall Sogoloff, Deloitte & Touche LLP

3:00pm – 4:15pm Panel discussion on Judgments in Accounting Moderator: H. Fred Mittelstaedt, University of Notre Dame Panelists: Russell P. Hodge, General Electric Company

Thomas J. Ray, KPMG LLP and Former PCAOB Chief Auditor and Director of Professional Standards David N. Ricchiute, University of Notre Dame Randall Sogoloff, Deloitte & Touche LLP

4:15pm – 4:30pm Break Location: Seville Foyer

4:30pm – 5:30pm revenue recognition Presentation Location: Seville Ballroom Speakers: Kristin Bauer, Deloitte & Touche LLP

Russell P. Hodge, General Electric Company

5:30pm – 7:30pm reception Location: Valencia Room

Friday, May 187:30am – 3:00pm registration Location: Seville Foyer

7:30am – 8:00am Continental Breakfast Location: Seville Foyer

8:00am – 8:10am Welcome and Announcements Location: Seville Ballroom

8:10am – 9:10am revenue recognition Exercise Location: Seville Ballroom Speaker: James L. Fuehrmeyer, Jr., University of Notre Dame

deloitte Foundation/FSA Faculty Consortium InterContinentalChicago • Chicago,IL • May17–18,2012

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6Please note that all presenters and the session schedule are subject to change.

Personal video or audio recording (by cell phone, cameras, tape recorders, etc.) of the sessions is strictly prohibited.

9:10am – 10:15am disclosure & Contingencies Presentation Location: Seville Ballroom Speakers: Lynn Rees, Texas A&M University and FASB Academic Fellow

Michael R. Young, Willkie Farr & Gallagher LLP

10:15am – 10:30am Break Location: Seville Foyer

10:30am – 11:30am disclosure & Contingencies Exercise Location: Seville Ballroom Speaker: Lynn Rees, Texas A&M University and FASB Academic Fellow

11:30am – 12:30pm Lunch Location: Camelot Room

12:30pm – 1:30pm investments & Fair Value: Classification, impairment & Assumptions Presentation Location: Seville Ballroom Speaker: Susan Freshour, Deloitte & Touche LLP

1:30pm – 2:30pm investments & Fair Value: Classification, impairment & Assumptions Exercise Location: Seville Ballroom Speakers: Mark Riley, Northern Illinois University

Rebecca Shortridge, Northern Illinois University

2:30pm – 2:45pm Closing remarks and Adjournment

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KriSTin BAuEr In July 2010, Kristin Bauer began a rotational assignment as a practice fellow with the Financial Accounting Standards Board (FASB) in Norwalk, Connecticut . In December 2011, Ms . Bauer joined the joint revenue recognition project team as the lead project manager . Prior to joining the revenue team, Ms . Bauer was a key contributor to the project team responsible for the FASB project to improve the financial reporting of leases . During her fellowship, Ms . Bauer also worked on Emerging Issues Task Force (EITF) issues, the Technical Corrections project and the Effective Dates and Transition Methods Discussion Paper .

Ms . Bauer joins the FASB from the National Office of Deloitte & Touche LLP (“Deloitte”), where she is a senior manager in the Accounting Standards and Communications group that develops firm guidance on technical and accounting matters and responds to standard setting initiatives in the United States and internationally . Prior to her fellowship with the FASB, Kristin served as a consultation resource in Deloitte’s National Office’s Quality Assurance group assisting engagement teams on restatements of financial statements, assessments of materiality, management integrity, possible fraud and illegal acts and client continuance .

Previously, Kristin spent ten years in the Chicago office of Deloitte . She was part of the group that serves large, multinational, SEC registrants, with a focus on the life sciences industry .

Ms . Bauer is a member of the American Institute of Certified Public Accountants (AICPA), and maintains CPA licenses in Illinois and Connecticut . She received her B .S . degree in accountancy, with honors, from the University of Illinois – Urbana Champaign .

ShAun BudniK Shaun Budnik, partner, Deloitte LLP, is president of the Deloitte Foundation, a nonprofit organization that supports educational programming that is shaping the talent of our future . Funded by Deloitte and its retired partners, the Foundation contributed nearly $50 million over the last decade to promote excellence in teaching, research and curriculum innovation . Under Budnik’s leadership, the Foundation has not only expanded its support of existing academic programs, such as the Trueblood Seminars and the Tax Faculty Symposium, but also has developed new programs to address challenges facing the business, such as the Ph .D . and talent shortages . Since assuming the presidency in 2006, she has helped create influential initiatives like the Accounting Doctoral Scholars Program (ADS), the Scholars in Residence program, the IFRS University Consortium and the LIFE, Inc . program .

In addition to serving as the Foundation’s president, Budnik currently leads University Relations, an area that strategically leverages Deloitte’s best services and resources with colleges and universities across the country .

Budnik previously worked with Deloitte’s Partner Services and Talent Services teams driving succession planning for Deloitte partners . She served as partner-in-charge of Deloitte’s Assurance practice in Stamford, Connecticut, where she advised clients in the manufacturing, life science, satellite services, and distribution industries on accounting and SEC matters .

Since joining Deloitte in 1998, Budnik has become a catalyst for the advancement of women in the corporate sector and has spoken at many conferences on issues facing women in the workplace . In 2003, she became the national director for the Retention and Advancement of Women, and in 2000, served as leader of Deloitte’s Tri-State Women’s Initiative .

Budnik received her B .B .A . in accounting from Loyola University (Chicago) . She is a CPA and became a partner at Deloitte in 2000 . She resides in Danbury, Connecticut, with her husband, Greg Budnik (partner, McGladrey & Pullen) and their three daughters .

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SuSAn FrEShour Susan Freshour is an audit partner in Deloitte & Touche LLP’s New York office . She has more than 30 years of experience in the financial services industry with extensive expertise in the banking, securities broker/dealer and investment management industries .

Susan is the deputy national professional practice director for Deloitte & Touche LLP’s Northeast region for the financial services practice (FSI) . Susan also serves as the national industry professional practice director for FSI . In these national office roles, Susan is responsible for providing technical accounting and auditing guidance related to the FSI practice, monitoring and addressing emerging matters related to these industries and risk management of the Northeast’s financial services practice . Susan frequently speaks to engagement teams and clients on accounting and auditing topics related to the financial services industries .

Susan has served as Deloitte’s representative on the AICPA’s Depository Institutions Expert Panel, which provides guidance to the profession through publications such as the Audit Guide for Banks and Savings Institutions and comment letters . Susan serves on the AICPA’s planning committee for its annual banking conference .

Susan is a CPA (NY and UT) and member of the AICPA, the NYS Society of CPAs, the NYSSWCPAs, the Financial Women’s Association and the Bank Administrative Institute . Susan graduated with a bachelor’s degree in accounting from St . Bonaventure University with honors .

JAMES L. FuEhrMEyEr, Jr.Jim Fuehrmeyer became a full-time member of the faculty at the University of Notre Dame in 2007 after twenty-seven years with Deloitte & Touche LLP . As an audit partner, Jim served both public and privately owned clients in a variety of industries including manufacturing, distribution, banking, broker/dealers, public utilities, futures exchanges, healthcare, consumer products and service businesses . His last six years in practice, Jim served as the professional practice director for Deloitte’s Chicago and Eastern Iowa practices with responsibility for audit quality control, accounting consultation and risk management . He is a past board and audit committee member for the Illinois CPA Society and is presently a member, and is past chair, of that organization’s Accounting Principles Committee . Jim is a long-time member of the American Accounting Association and was a Trueblood Seminar discussion leader annually from 1991 to 2007 . Jim earned a B .S . degree from the U .S . Military Academy at West Point and an MBA with a specialization in accounting from the University of Chicago . He is licensed as a CPA in Illinois and Indiana . He and his wife Jean reside in South Bend . They have two daughters, both Notre Dame alumnae . Jim teaches undergraduate auditing and intermediate accounting, as well as an accounting theory/financial reporting course (US GAAP and IFRS) for students in the Masters in Accountancy Program . In his spare time, he serves on the St . Adalbert Parish School Board, various departmental committees, and is an avid reader, swimmer and cyclist .

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ruSSELL P. hodgE Russell P . Hodge is a global technical controller at General Electric Company . In this role, Russell monitors and actively participates in standard setting projects including joint projects of the IASB and FASB . He is currently a member of the Global Preparers Forum, a formal advisory body to the IASB . His responsibilities also include consulting with GE businesses on technical accounting and reporting matters within areas of expertise .

Prior to joining GE in August 2007, Russell was a partner in the National Professional Practice of Ernst & Young . In this position, Russell was responsible for consulting with engagement teams on technical accounting and reporting matters, monitoring activities of standard-setting bodies, drafting firm communication materials related to new and existing accounting pronouncements and leading professional education courses .

From April 2003 to June 2005, Russell was a professional accounting fellow in the Office of the Chief Accountant of the U .S . Securities and Exchange Commission . As a professional accounting fellow, his responsibilities included consulting with public registrants on accounting and reporting matters, acting as a liaison with professional accounting standard-setting bodies, and participating in the development of the Commission staff’s guidance and rule proposals under Federal Securities laws .

Prior to his experience at the U .S . Securities and Exchange Commission, Russell worked for Ernst & Young for ten years, most recently in the firm’s professional practice group .

Russell is a graduate of Auburn University and is a CPA in the state of Alabama .

h. FrEd MiTTELSTAEdTFred Mittelstaedt has been at the University of Notre Dame since 1992 and has been the accountancy department chairperson since 2007 . He served as the faculty director of the M .S . in Accountancy Program from 2003 to 2008 . He teaches financial reporting courses at both the graduate and undergraduate levels, and he has received a number of teaching awards throughout his career . Fred is a coauthor on Financial Reporting and Analysis (5th Ed.) . His research focuses on financial reporting and retirement benefit issues and has been published in Journal of Accounting and Economics, The Accounting Review, Review of Accounting Studies, and several other accounting and finance journals . In addition, he has testified on retiree health benefits before the U .S . House of Representatives Committee on Education and the Workforce . Before joining Notre Dame, he was an assistant professor at Arizona State University from 1987 to 1992 . Fred has a Ph .D . in accountancy from the University of Illinois and B .S . and M .S . degrees in accounting from Illinois State University .

ThoMAS J. rAy Thomas Ray is the head of the Audit Group in KPMG LLP’s Department of Professional Practice (DPP) . He develops U .S . firm policy and guidance on the application of auditing and related professional practice standards to financial statement and internal control audits and other assurance engagements, and provides advice to the firm’s personnel on the application of professional standards and firm policy . He also is a member of KPMG’s International Standards on Auditing Panel, which facilitates effective and consistent application of International Standards on Auditing throughout the global KPMG network .

Prior to returning to KPMG in March 2009, Tom was chief auditor and director of professional standards at the Public Company Accounting Oversight Board (PCAOB) in Washington, DC, where he advised the PCAOB board members on the establishment and application of auditing, quality control, ethical, and independence standards for audits of U . S . public companies . As one of the first senior staff members, Tom helped build the professional standards setting function at the PCAOB . He participated in and oversaw development of PCAOB standards and rules related to internal control over financial reporting, audit risk, audit documentation, auditor independence

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and audit reporting . Before joining the PCAOB staff as deputy chief auditor in June 2003, Tom was a partner in KPMG’s DPP .

Before becoming a partner in KPMG in June 2000, Tom was director, audit and attest standards at the American Institute of Certified Public Accountants (AICPA), where he was the senior technical advisor to the AICPA Auditing Standards Board and responsible for the administration of the AICPA auditing and attestation standards-setting activities . Tom joined the AICPA staff in 1995 after 13 years with Grant Thornton LLP as an audit professional .

Lynn rEES Professor Lynn Rees is the Rainey Chair of Accounting at Texas A&M University, and is the current research fellow at the Financial Accounting Standards Board . He received his Ph .D . from Arizona State University and has previously been on the faculties at Washington State University and the University of Houston . His research and teaching interests are in the information content and value-relevance of financial reporting both in the domestic and international domain .

Professor Rees has published articles in The Accounting Review, Journal of Accounting Research, Journal of Finance, Contemporary Accounting Research and Review of Accounting Studies, among others . His research has contributed to knowledge concerning how capital market participants use and interpret accounting information . He has consulted with various companies on topics such as employee stock options, security investment strategies and financial statement analysis .

Professor Rees has served as co-editor of the Journal of International Accounting Research, as associate editor of Advances in Accounting, and as an editorial board member and ad-hoc reviewer for several other journals .

dAVid n. riCChiuTEDavid N . Ricchiute, Deloitte Professor of Accountancy, University of Notre Dame, is the author of research on professional judgment and decision making in the Journal of Accounting Research, The Accounting Review, Accounting Organizations & Society, the Journal of Applied Psychology, Organizational Behavior and Human Decision Processes, and the Journal of Experimental Psychology, among others . Formerly on the audit staff of Price Waterhouse (now PwC) and a visiting professor at the University of Michigan, Ann Arbor, he has served as director of research of the audit section of the American Accounting Association, on the editorial boards of accounting and auditing journals, and on committees of the AAA and the AICPA . Ricchiute has been engaged by public companies and by public accounting firms to testify or consult in proceedings brought in federal and state court and before the American Arbitration Association and the U .S . Securities and Exchange Commission . His University of Notre Dame teaching awards include: Mendoza College of Business Outstanding Undergraduate Teacher of the Year and Master of Science in Accountancy Outstanding Teacher of the Year .

MArK riLEyMark Riley is an assistant professor at Northern Illinois University where he teaches financial reporting and business valuation courses . Dr . Riley earned a B .S . in accountancy from the University of Illinois at Urbana-Champaign in 1987 . He earned a Master of Accounting degree at New Mexico State University in 2004 and a Ph .D . at Texas Tech University in 2007 . Mark’s professional experience includes several years of public accounting with two Big 4 firms as well as industry experience, most recently as corporate controller at a publicly traded company in Texas . He has published articles in The Journal of Business Ethics, The Journal of the American Taxation Association, Issues in Accounting Education, The Journal of Accountancy and The CPA Journal .

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rEBECCA ShorTridgE Rebecca Shortridge is the Gaylen and Joanne Larson Professor of Accountancy and the assistant department chair at Northern Illinois University . Dr . Shortridge earned a B .S . in accounting and an MBA from Indiana University . She received her Ph .D . in accounting from Michigan State University . Prior to entering academics, Rebecca worked in public accounting for five years . Rebecca teaches financial reporting courses and developed/teaches a business valuation course in NIU’s Leadership Masters of Accounting Science . She has published articles in The Journal of Business Finance and Accounting, Accounting Horizons, Research in Accounting Regulation, The CPA Journal and Strategic Finance .

rAndALL SogoLoFF Randall Sogoloff is a U .S . partner on secondment to Deloitte’s IFRS Global office in London where he holds the role as the leader of Deloitte’s Global Standards and Communications Group . Randall is responsible for Deloitte’s global technical communications on IFRS-related matters and for monitoring the activities of the IASB and IFRIC . He also serves as an IFRS and U .S . GAAP consultation resource and works closely with companies to help them understand proposed and new accounting standards . Prior to being appointed to this role, Randall was a partner in the Accounting Standards and Communications Group at Deloitte & Touche LLP’s National Office in Wilton, Connecticut . Randall’s role included leading the subject matter teams for international, leasing, consolidations and income taxes . Randall was also responsible for monitoring the activities of the various standard setters, preparing responses to exposure drafts and discussion documents, updating firm guidance, and writing internal and external publications on newly issued accounting guidance . Randall was also part of Deloitte’s IFRS Centre of Excellence for the Americas region . Randall was a member of the AICPA’s Accounting Standards Executive Committee .

Randall completed a two-year fellowship program with the Financial Accounting Standards Board, where he served primarily as a project manager focusing on implementation and emerging practice problems . This entailed making recommendations to the board on technical issues, developing and drafting statements and issues summaries, analyzing comments from constituents, and leading discussions at meetings of the Emerging Issues Task Force . During his time at the FASB, Randall focused on various subject matter areas, including leasing, consolidations and asset retirement obligations .

Prior to entering the FASB fellowship program, Randall was a senior manager in Deloitte & Touche LLP’s Merger and Acquisition Services Group in New York . He provided due diligence, accounting and financial analyses, and transaction modeling services to various strategic and financial buyers .

Prior to joining the Merger and Acquisition Services Group, Randall participated in the Management Development Program as a member of the Accounting Research Group in Deloitte & Touche LLP’s National Office in Wilton, Connecticut . Randall researched complex accounting issues for domestic and international practice offices, focusing on leasing, consolidations and business combinations .

Randall began his career in the Deloitte & Touche LLP Fort Lauderdale office . Randall is a CPA and received a B .S . degree in accounting from the University of Florida and an M .S . degree in accounting from Florida International University .

MiChAEL r. young Named by Accounting Today as one of the “top 100 most influential people in accounting,” Michael R . Young is a litigation partner at New York’s Willkie Farr & Gallagher LLP where he concentrates on securities and financial reporting with a particular emphasis in accounting issues .

Young is chair of the firm’s Securities Litigation & Enforcement Practice Group with a practice concentrating on the representation of companies, audit committees, officers, directors, accounting firms, and investment banks in United States and international securities class actions, SEC proceedings, and special investigations . His trial work includes the landmark jury verdict for the defense in the first class action tried to a jury pursuant to the Private Securities Litigation Reform Act of 1995 . He has served as a member of FASB’s Financial Accounting Standards Advisory Council and also serves as counsel to the American Institute of Certified Public Accountants and the newly formed Center for Audit Quality .

A prolific author on the subjects of financial reporting, audit committee effectiveness and the role and responsibilities of the independent auditor, Young’s publications include The Financial Reporting Handbook (Aspen 2003) and Accounting Irregularities and Financial Fraud (Aspen 3d ed . 2006) . Mr . Young is a much-sought speaker and commentator on financial reporting issues, and has been regularly quoted in such publications as The Wall Street Journal, The New York Times, Fortune, Forbes, USA Today, The Washington Post and The National Law Journal . He has also appeared as an invited guest on Fox Business News, CNBC, MSNBC, CNN and BNN (Canada) .

Mr . Young is a graduate of Allegheny College and the Duke University School of Law, where he was research and managing editor of the Duke Law Journal .

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Attendees

Sarah Stanwick Auburn University

Joseph Weintrop Baruch College/CUNY

Del DeVries Belmont University

Paul Bahnson Boise State University

Daniel Benco Bradley University

Ted Christensen Brigham Young University

James Gong California State University – Fullerton

Larry Parker Case Western Reserve University

William R . Cron Central Michigan University

Alan Winters Clemson University

John Geekie Cleveland State University

Linda Espahbodi College of William and Mary

Shaun Budnik Deloitte Foundation

Janet Butchko Deloitte Foundation

Kristy Chernick Deloitte Foundation

Kathy Shoztic Deloitte Foundation

Kristin Bauer Deloitte & Touche LLP

Susan Freshour Deloitte & Touche LLP

Randall Sogoloff Deloitte & Touche LLP

Geoffrey Bartlett Drake University

Richard Wang Eastern Illinois University

Jonathan Milian Florida International University

Bud Fennema Florida State University

Russell P . Hodge General Electric Company

Galen Sevcik Georgia State University

Robert Picard Idaho State University

Ronald Guidry Illinois State University

Alex Gabbin James Madison University

Kathy Schaum KPMG LLP

Thomas J . Ray KPMG LLP, Former PCAOB Chief Auditor and Director of Professional Standards

David Folsom Lehigh University

Bill Stammerjohan Louisiana Tech University

Dora Altschuler Loyola University Chicago

Jodi Gissel Marquette University

Jeff Archambault Marshall University

Chris Hogan Michigan State University

Brian Carver Mississippi State University

Craig Keller Missouri State University

Kevin D . Melendrez New Mexico State University

Mary-Jo Kranacher New York State Society of CPAs

Mark Riley Northern Illinois University

Rebecca Shortridge Northern Illinois University

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Willie Gist Ohio University

Bill Schwartz Oklahoma State University

Dr . Jong Park Old Dominion University

Kathleen Dunne Rider University

Sharon Lightner San Diego State University

Bob Braun Southeastern Louisiana University

Tom Downen Southern Illinois University at Carbondale

Greg Sierra Southern Illinois University at Edwardsville

Joseph Traino St . John’s University

Joseph Ragan St . Joseph’s University

Mike Bitter Stetson University

Lynn Rees Texas A&M University and FASB Academic Fellow

Chris Wolfe Texas A&M University

Robert Ricketts Texas Tech University

Danqing Young The Chinese University of Hong Kong

Howard Lawrence The University of Mississippi

Darla Honn Truman State University

Myungsun Kim University at Buffalo

Emeka Ofobike University of Akron

C . Terry Grant University of Alabama at Birmingham

Dennis Caplan University of Albany, SUNY

Charles Leflar University of Arkansas

Jason Bergner University of Central Missouri

Deborah Archambeault University of Dayton

Keith Sellers University of Denver

Gary McGill University of Florida

Robert Tucker University of Florida

Jackie Hammersley University of Georgia

Susan Sorensen University of Houston – Clear Lake

W . Bruce Johnson University of Iowa

Cynthia Miller University of Kentucky

Charles D . Bailey University of Memphis

Po-Chang Chen University of Miami

Musa Subasi University of Missouri – Columbia

Scott Wandler University of New Orleans

Jack Cathey University of North Carolina at Charlotte

Jesse Robertson University of North Texas

James L . Fuehrmeyer, Jr . University of Notre Dame

Stephannie Larocque University of Notre Dame

H . Fred Mittelstaedt University of Notre Dame

David N . Ricchiute University of Notre Dame

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Judy Beckman University of Rhode Island

George Violette University of Southern Maine

Chandra Subramaniam University of Texas – Arlington

Shuping Chen University of Texas – Austin

Jennifer Yin University of Texas – San Antonio

Linxiao Liu University of West Georgia

Larry Walther Utah State University

Bob West Villanova University

Alisa Brink Virginia Commonwealth University

Mitchell Oler Virginia Tech

Yvonne Hinson Wake Forest University

Norma Montague Wake Forest University

Santuna Mitra Wayne State University

Richard B . Dull West Virginia University

Jagjit Saini Western Michigan University

Kurt Reding Wichita State University

Michael R . Young Willkie Farr & Gallagher LLP

Kevin Brown Wright State University