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32nd Midyear SEC Reporting & FASB Forum

Author(s): James G. Campbell, Carol A. Stacey, Katherine M. Gill-Charest, Cheryl L. Linthicum
Practice Area: Accounting
Published: May 2017
PLI Item #: 187130

Jim Campbell is Vice President, Corporate Controller and Principal Accounting Officer at Alphabet.  Prior to that Jim held the position of Vice President of Finance and Corporate Controller at Intel Corporation where he was responsible for global accounting, financial services and financial reporting.  Previously, Jim was based in Europe, responsible for Intel's international finance operations.  He has also been a manager of Intel's Financial Information Systems, responsible for designing, developing and implementing Intel's internally used financial applications.  In addition, he has served as Asia regional audit manager, Microprocessor Group Controller and European Controller.  Jim was at Intel for over 30 years and also lead and managed international controllers responsible for financial services, statutory compliance and business support.

Jim received his bachelors degree in business and accounting from California State University, Hayward.  He holds a CPA license and is a member of the Financial Executives Committee on Corporate Reporting (CCR), the Executive Committee of CCR, the FASB Emerging Issues Task Force (EITF), the PCAOB Standing Advisory Group (SAG) - Emeritus, and serves on the Board of Trustee Portland Chapter of the World Affairs Council.

Katherine Gill-Charest is Senior Vice President, Controller of Viacom, a position she has held since October 1, 2010.  Kathy is responsible for overseeing accounting, financial reporting and financial compliance of Viacom and its divisions.  Previously, she served as Viacom’s Deputy Controller.

Prior to joining Viacom in 2007, Kathy was the Chief Accounting Officer of WPP Group, and was the Vice President and Worldwide Controller of Young & Rubicam Inc. prior to its acquisition by WPP.  Kathy also held roles in financial reporting and accounting policy at Time Warner Inc. and NYNEX Corporation and worked in the audit practice of Price Waterhouse.

Kathy holds a Bachelor of Science in Accounting from Manhattan College, where she graduated summa cum laude and is a New York State Certified Public Accountant and member of the American Institute of CPAs.  Kathy was named one of Treasury & Risk magazine’s Outstanding Women in Finance in 2012 and one of Cablefax’s Most Powerful Women in 2017.

Viacom is home to premier global media brands that create compelling entertainment content - including television programs, motion pictures, short-form content, games, consumer products, podcasts, live events and social media experiences - for audiences in 183 countries. Viacom's media networks, including Nickelodeon, Nick Jr., MTV, BET, Comedy Central, Paramount Network, VH1, TV Land, CMT, Logo, Channel 5 (UK), Telefe (Argentina), Colors (India) and Paramount Channel, reach approximately 4.3 billion cumulative television subscribers worldwide. Paramount Pictures is a major global producer and distributor of filmed entertainment. Paramount Television develops, finances and produces original programming for television and digital platforms.


Cheryl is Professor of Accounting and former Associate Dean, College of Business at the University of Texas, San Antonio. She served as Academic Fellow at the U.S. SEC in 2005-2006 in the Office of the Chief accountant, and in 2007-2008 at the Division of Corporation Finance, where she participated in IFRS filing reviews and led staff training. She teaches financial and international accounting at the undergraduate, executive MBA and PhD levels and has been honored with college level and university-wide teaching awards.

Her research interests include the application of International Financial Reporting Standards (IFRS) and SEC reporting issues, including SEC comment letters and IFRS reporting.  Her publications appear in Review of Accounting Studies, Journal of International Accounting Research, Accounting Horizons, Journal of Accounting and Public Policy, Journal of International Financial Management and Accounting, CPA Journal, Strategic Finance, and the Multinational Business Review. Cheryl is the past President of the International Accounting Section of the American Accounting Association.

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.