Carol is a Director with The SEC Institute and is responsible for conducting seminars on various reporting and financial accounting topics. She created the SEC Institute's programs IFRS Conference: Today’s Landscape …Tomorrow’s Challenge and Accounting for Business Combinations. Carol was the Chief Accountant of the Division of Corporation Finance at the U.S. Securities and Exchange Commission, an appointment she held for over five years beginning in February 2002.

Carol began her SEC career in 1996 and her other roles included Deputy Chief Accountant, Associate Chief Accountant, Assistant Chief Accountant, and Staff Accountant. Before joining the Commission, Carol worked for an SEC registrant in various capacities, including Director of Financial Reporting and Divisional Controller. Prior to that, Carol was an auditor in the Boston office of PricewaterhouseCoopers.

As Controller, Mr. Horne serves as Time Warner’s Chief Accounting Officer and is responsible for overseeing the company’s external financial and management reporting, technical accounting matters, SEC filing processes and financial compliance programs. In addition, Mr. Horne manages Time Warner’s corporate Procurement group, Transportation & Logistics department and Enterprise Services Program Management Office.  Prior to his current role, Mr. Horne served as SVP & Deputy Controller of Time Warner Inc. from September 2011 to December 2014.

Previously, Mr. Horne served in a number of senior accounting and finance roles at AOL Inc., most recently as Deputy Chief Financial Officer, Controller, and Chief Accounting Officer. As Deputy Chief Financial Officer, Controller and Chief Accounting Officer, Mr. Horne was responsible for AOL’s world-wide accounting, financial planning, shared-services, tax, and treasury functions.  Prior to that role, Mr. Horne served as the Vice President of Financial Planning and Analysis for AOL’s Domestic Web Services business unit which included AOL’s domestic advertising, content, and communications assets.  Mr. Horne also served as Vice President and Assistant Controller for AOL’s domestic accounting operations and as Executive Director of Accounting Policy.  Mr. Horne joined AOL in 1999 in the Internal Audit group as Director of Internal Audit.

Before joining AOL, Mr. Horne was in the assurance practice of Ernst & Young, LLP principally serving clients in the telecommunications, high-tech and bio-tech industries.

Mr. Horne is an honors graduate of Virginia Tech where he received a B.S. in Accounting and he currently serves on the Advisory Committee for the Pamplin College of Business as well as the Department of Accounting and Information Systems.  Mr. Horne is a certified public accountant, licensed in New York and Virginia, and a member of the American Institute of Certified Public Accountants.

Roy has served as the corporate controller and chief accounting officer for the past fourteen years in two public companies, Maytag Corporation and Lennox International.  He also worked in public accounting for Deloitte and Touche in New York City.  Prior to his chief accounting officer roles, he had internal audit, financial planning and analysis, and division controller roles at Maytag Corporation.  He holds a BA in Accounting from North Carolina State University and an MBA from the Kellogg School of Management, Northwestern University.  Roy is also an adjunct professor at UT Dallas in Richardson, Texas.