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KKP1( kuis 2)

Who serves on the PCAOB’s standing advisory group (SAG)? How often does the group meet?

  1. The members of SGA are:

Douglas J. Anderson
Corporate Auditor, The Dow Chemical CompanyJohn L. (Arch) Archambault
National Managing Partner of Professional Standards, Grant Thornton LLP
Chicago, Ill.

Dennis R. Beresford
Ernst & Young Executive Professor of Accounting, Terry College of Business, The University of Georgia
Athens, Ga.
Boards of Directors, Various Public Companies

Neri Bukspan
Chief Quality Officer and Chief Accountant, Credit Market Services, Standard & Poor’s Financial Services, LLC
New York, N.Y.

Douglas R. Carmichael
Claire and Eli Mason Professor of Accountancy, Zicklin School of Business, Baruch College
New York, N.Y.

James D. Cox
Brainerd Currie Professor of Law, School of Law, Duke University
Durham, N.C.

Sharon S. Fierstein
Partner, Litigation & Corporate Financial Advisory Services, Marks Paneth & Shron, LLP
New York, N.Y.

Margaret M. Foran
Chief Governance Officer, Vice President, and Corporate Secretary
Prudential Financial, Inc.
Newark, N.J.

Michael J. Gallagher
Assurance Partner and U.S. National Office Leader, PricewaterhouseCoopers LLP
Florham Park, N.J.

Gaylen R. Hansen
Audit Partner and Director of Accounting and Auditing Quality Assurance, Ehrhardt Keefe Steiner & Hottman PC
Denver, Colo.

Gail L. Hanson
Deputy Executive Director, State of Wisconsin Investment Board
Madison, Wis.

Patricia Ann K. (Kiko) Harvey
Vice President, Corporate Audit, Delta Air Lines
Atlanta, Ga.

Gary R. Kabureck
Vice President and Chief Accounting Officer, Xerox Corporation
Norwalk, Conn.

Anthony S. Kendall
Chief Executive Officer, Mitchell & Titus LLP
New York, N.Y.

Wayne A. Kolins
Partner and National Director of Assurance, BDO Seidman, LLP; Global Head of Audit and Accounting, BDO International
New York, N.Y.

Jeffrey P. Mahoney
General Counsel, Council of Institutional Investors
Washington, D.C.

Jamie S. Miller
Vice President, Controller and Chief Accounting Officer, General Electric Company
Fairfield, Conn.

Mary Hartman Morris
Investment Officer, Global Equity, California Public Employees’ Retirement System
Sacramento, Calif.

Steven B. Rafferty
Professional Practices Partner, BKD, LLP
Springfield, Mo.

Samuel J. Ranzilla
Audit Partner and National Managing Partner, Audit Quality and Professional Practice, KPMG LLP
New York, N.Y.

Kevin B. Reilly
Assurance Partner, National Professional Practice Group, Ernst & Young LLP
New York, NY

Barbara L. Roper
Director of Investor Protection, Consumer Federation of America
Washington, D.C.

Lawrence J. Salva
Senior Vice President, Chief Accounting Officer and Controller, Comcast Corporation
Philadelphia, Pa.

Kurt N. Schacht
Executive Director, Centre for Financial Market Integrity, CFA Institute
New York, N.Y.

James V. Schnurr
Senior National Professional Practice Director, Audit and Enterprise Risk Services, Deloitte & Touche LLP
Wilton, Conn.

R. Harold Schroeder
Director of Relative Value Arbitrage, Carlson Capital
Greenwich, Conn.

Damon A. Silvers
Director of Policy and Special Counsel, AFL-CIO
Washington, D.C.

Paul J. Sobel
Vice President, Internal Audit, Mirant Corporation
Atlanta, Ga.

Lynn E. Turner
Senior Advisor and Managing Director, LECG
San Francisco, Calif.

John W. White
Partner, Corporate Department, Co-chair of the Corporate Governance and Board Advisory Practice, Cravath, Swaine & Moore, LLP
New York, N.Y

b.the SAG meets two or three times per year.

  1. Review the most recent agenda for the SAG and briefly describe some of the key issues discussed during that meeting?

The were 2 recent agendas of SAG the first was held on 14 october 2009 about:

The next day was about:

First, Standing Advisory Group (“SAG”) members have previously commented that communications with audit committees could be enhanced to provide greater information about the audit. The staff believes it is appropriate to consider any additional requirements that may enhance effective, two-way communications between auditors and audit committees. Second, the staff believes it may be appropriate to enhance the requirements to provide for greater communication about management’s judgments and estimates. Finally, a standards-setting project in this area could clarify and consolidate the current guidance into a single standard, as well as consider the work of other standards setters and additional input from the SAG.


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