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Audit Committee Workshop 2012


Speaker(s): Alison T. Conn, Catherine L. Bromilow, Debra Wong Yang, Frank R. Jimenez, Gene A. Capello, Jay D. Hanson, Jeffery D. Williams, John F. Olson, Linda L. Griggs, Mark Kronforst, Mary R. Nina Henderson, Michael J. Gallagher, Michael R. Young, Peter J. Beshar, Susan M. Cosper, Teresa E. Iannaconi, Vincente L Martinez
Recorded on: Jun. 22, 2012
PLI Program #: 34615

Jeffery D. Williams is Vice President and Assistant General Counsel in the Compliance Division of Pfizer Inc. Jeff leads the M&A and Trade Controls Compliance function at Pfizer. The M&A and Trade Controls function is responsible for: (1) anti-corruption and related compliance components of Pfizer's mergers, acquisitions and other business transactions; (2) managing Pfizer's Anti-Corruption Program Office, which oversees compliance with global policies and procedures concerning the FCPA, UK Bribery Act and other significant anti-corruption measures; and (3) managing the Global Trade Compliance Program Office, which oversees Pfizer compliance with global policies and procedures concerning international trade. Previously, Jeff led Pfizer's Compliance Investigations team with global responsibility for the investigation and appropriate resolution of potential legal and policy violations, and has held other positions of increasing responsibility with Pfizer. Prior to joining Pfizer, Jeff was an attorney with Epstein, Becker and Green in New York City where he practiced labor and employment law representing management exclusively. Jeff received his BA from St. John Fisher College in Rochester, N.Y., and his JD from the University at Buffalo School of Law where he served as Editor-in-Chief of the law review.


Vincente Martinez joined the CFTC from the Securities and Exchange Commission (SEC), where he most recently served as an Assistant Director in the Division of Enforcement. While at the SEC, Mr. Martinez helped to establish and run the SEC's Office of Market Intelligence, which handles the collection and analysis of tips, complaints and referrals from the public, government agencies and self-regulatory organizations. Prior to joining the SEC, Mr. Martinez spent several years in private practice as a litigator and a corporate transactional attorney in Washington, DC and New York. Mr. Martinez is a graduate of Georgetown University and the University of California, Berkeley School of Law.


Alison T. Conn is an Assistant Regional Director for Enforcement in the New York Regional Office. She joined the Commission in 2003 as a staff attorney after spending three years as a litigation associate with Dechert, LLP. She became a Branch Chief in February 2005 and an Assistant Regional Director in September 2008. Ms. Conn is a graduate of Yale Law School and holds a Bachelor of Arts in history from Smith College. Upon graduation from law school, Ms. Conn clerked for the Honorable Marjorie O. Rendell during the year the judge was elevated from the United States District Court for the Eastern District of Pennsylvania to the United States Court of Appeals for the Third Circuit. The following year, she was a Philadelphia Bar Association Fellow at the Women's Law Project.

 


Teresa (Terry) Iannaconi is a senior technical partner in the SEC and Practice Advisory Group in KPMG's Department of Professional Practice. The SEC and Practice Advisory Group is responsible for providing accounting technical support throughout the firm. She assists engagement teams in consultations on significant financial reporting matters.

Prior to joining KPMG in 1995, Terry served as the Associate Director for Accounting Operations and as the Deputy Chief Accountant in the Division of Corporation Finance at the SEC. She had managerial responsibility for the accounting disclosure functions of the Division relating to public companies' compliance with generally accepted accounting principles and SEC financial reporting requirements; the assessment of financial reporting trends and development of guidance rulemaking and acted as a liaison to other offices, divisions, agencies, standard setters and other professional organizations in connection with financial reporting issues involving public companies.

Terry serves on the FASB's Resource Group for the Disclosure Framework Project, Board of Trustees of the SEC Historical Society, and the University of Maryland's Smith School of Business' Board of Advisors.

She previously served as a member of the Board of Directors of KPMG LLP, the KPMG LLP Foundation and Campus Compact and she served on the editorial and advisory board of Accounting Horizons, a publication of the American Accounting Association. She also previously served as a member of the AICPA's SEC Regulations Committee from 1997 until 1999, the FASB's Emerging Issues Task Force from 1999 until 2001, and the American Accounting Association's Financial Accounting Standards Committee from 2000 until 2003. 

She is a member of the American Institute of Certified Public Accountants and the American Accounting Association. Terry received her B.S. in accounting at Georgetown University in 1965 and her M.B.A. in finance at the University of Maryland in 1978.


Debra Wong Yang is a partner in Gibson, Dunn & Crutcher's Los Angeles office. She is Co-Chair of the firm's Crisis Management Practice Group, the White Collar Defense and Investigations Practice Group and the Privacy, Cybersecurity, and Consumer Protection Practice Group. She is a member of the Media and Entertainment and Intellectual Property Practice Groups. Ms. Yang was also a member of the firm's Executive Committee and Management Committee.

Ms. Yang's practice specializes in corporate crime and compliance. She served as a DOJ-appointed Monitor over an orthopedic manufacturing company with health care compliance and regulatory issues. She has also represented companies and boards in internal investigations, compliance matters, and criminal investigations. In addition, Ms. Yang has provided advice on matters relating to FCPA, trade secrets, and cyber/data intrusions. She has overseen teams of attorneys conducting internal investigations and has reviewed compliance programs in a variety of industries. She has also managed matters in the crisis arena relating to recalled products, health care and insurance.

Ms. Yang has led investigative and monitoring teams of attorneys in foreign countries. She has managed data transfers, negotiated interviews of witnesses in Asian languages, and overseen extensive reviews for management or Audit Committees. She has extensive experience conducting compliance reviews in Asia in the areas of industrial manufacturing, energy, health care, and entertainment.

Ms. Yang received her Juris Doctorate in 1985 from Boston College Law School and served as a law clerk to the Honorable Ronald S.W. Lew in the U.S. District Court for the Central District of California.


Gene A. Capello was most recently Assistant General Counsel and Assistant Secretary at Pfizer Inc. from 2006 – 2012. At Pfizer, he specialized in corporate governance, securities transactions and was counsel to the audit committee.  A frequent speaker and panelist at various forums for lawyers and corporate governance professionals, Gene has most recently lectured on emerging issues in securities and corporate governance law, ethics and professionalism in securities law and audit committee practices. 

Prior to Pfizer, Gene was Managing Director for Policy at Proxy Governance, Inc., where he was co-head of policy development at a new and innovative proxy advisory firm.  From 1985 through 2004, he was Vice President and Assistant General Counsel at J.P. Morgan & Co. Incorporated and later at J.P. Morgan Chase & Co. where he specialized in a number of areas including corporate governance, securities, foreign exchange and derivatives and banking law.  Prior to that Gene was an associate at Willkie Farr & Gallagher in New York.

Gene received his J.D. from St. John’s University School of Law in 1981 where he was a member of the Law Review.  He also holds an M.S.W. from New York University and a Bachelor’s Degree in Business Administration from The City College of New York.  He is a member of the American Bar Association, the Association of the Bar of the City of New York (where he is a member of the Financial Reporting Committee) and the Society of Corporate Secretaries and Governance Professionals. He was formerly co-chair of the Practising Law Institute’s (PLI) annual Audit Committees and Financial Reporting workshop.  

He is currently President of the Board of the Fair Housing Justice Center in Manhattan and a member of the Board of Riverside Health Care System in Yonkers, New York.  He has served on a number of local civic and charitable organizations including serving as Chairman of the Board of the Westchester County Health Care Corporation (Westchester Medical Center).

Gene currently resides in Westchester County, New York with his wife, Doris, a former university professor and his daughter, Angela, a law student.


Jay D. Hanson was appointed to be a Board Member of the Public Company Accounting Oversight Board by the Securities and Exchange Commission in January 2011, and reappointed for a second term, ending in October 2018.

Prior to joining the Board, Mr. Hanson spent nearly 32 years at McGladrey & Pullen, LLP. At the time of his appointment to the PCAOB, Mr. Hanson was the National Director of Accounting, overseeing the firm's accounting guidance and training practices, as well as leader of the firm's Accounting Standards Group.

Mr. Hanson served as a member of the Emerging Issues Task Force of the Financial Accounting Standards Board (FASB) from 2006 to 2011. He also was a member of the Financial Reporting Executive Committee of the American Institute of Certified Public Accountants (AICPA) from 2005 to 2011, serving as Chairman from 2008-2011.

Mr. Hanson is a certified public accountant licensed to practice in his home state of Minnesota. He graduated from Concordia College in Moorhead, Minnesota, with a B.A. in Business Administration, Accounting and Mathematics.


John F. Olson is a founding partner of Gibson, Dunn & Crutcher's Washington, D.C. office. Mr. Olson represents business organizations in corporate governance, corporate securities, corporate finance and merger and acquisition matters. He has frequently led legal teams conducting internal investigations for boards of directors and board committees.   

Mr. Olson is recognized as one of the nation's foremost authorities on securities, corporate governance and mergers and acquisitions law. He led the Federal Regulation of Securities and Corporate Governance Committees of the ABA Business Law Section and is a longtime member of and advisor to the Section’s Corporate Laws Committee.  He has been ranked annually as one of the top securities regulation attorneys in the country by Chambers USA, as one of the top lawyers in corporate governance by Who’s Who Legal, and has been named by the International Financial Law Review as a Leading Lawyer in U.S. Mergers & Acquisitions.  In 2013 he was elected to the NACD Directorship Corporate Governance Hall of Fame.  He was the founding Chair of the American College of Governance Counsel.

The author and editor of many books and articles on legal issues, Mr. Olson is a Distinguished Visitor from Practice at Georgetown University Law Center where he teaches organizational governance and securities law courses.


Linda L. Griggs’s practice focuses on securities regulation and corporate law matters. In addition, she assists on internal investigations and SEC enforcement and litigation matters that involve financial reporting and accounting matters. She draws on her experience as a former chief counsel to the chief accountant of the US Securities and Exchange Commission (SEC) to advise clients on issues related to financial reporting, accounting, and other disclosure requirements under securities laws and public and private securities offerings. Linda also advises clients on the fiduciary duties of directors and officers, as well as corporate governance matters.

Linda’s three-year term on the Financial Accounting Standards Advisory Council (FASAC) ended on December 31, 2016. FASAC advises the Financial Accounting Standards Board on strategic issues, project priorities, and other matters that affect accounting standards. Previously, she served on the SEC's Advisory Committee on Improvements to Financial Reporting and as a chair of the American Bar Association's Law and Accounting Committee.

In addition to her role as chief counsel to the chief accountant of the SEC, Linda worked as special counsel in the Division of Corporation Finance at the SEC. Prior to that, she served as an attorney in the division's rule-writing office, and as a reviewer of registration statements, proxy statements, and reports filed by companies covered by federal securities laws.

Linda retired as a partner of Morgan Lewis as of September 30, 2016 and practices as a senior counsel of the firm.

Awards and Affiliations

  • Ranked, Securities: Regulation: Advisory, Nationwide, Chambers USA (2013–2018)
  • Recommended, Capital Markets: Debt Offerings, Equity Offerings, The Legal 500 US (2014–2016)
  • Top Woman Lawyer, Best Lawyers (2016–2017)
  • Recognized, Corporate Compliance Law, Washington, DC; Corporate Governance Law, Washington, DC; Securities/Capital Markets Law, Washington, DC; Securities Regulation, Washington, DC, The Best Lawyers in America (2016–2019)
  • Recognized, Who’s Who Legal (2018)
  • Member, Financial Accounting Standards Advisory Council (10/2013 to 12/2016)
  • Member, SEC Advisory Committee on Improvements to Financial Reporting (8/2007–8/2008)
  • Member, American Bar Association, Federal Regulation of Securities Committee and Law and Accounting Committee


Peter J. Beshar serves as the Executive Vice President and General Counsel of the Marsh & McLennan Companies.  MMC, which has 60,000 employees worldwide and a market capitalization over $35 billion, operates through four leading brands: Marsh, Mercer, Guy Carpenter and Oliver Wyman.  Mr. Beshar supervises the Company’s Legal, Compliance, Government Relations and Risk Management Departments.

Prior to joining Marsh & McLennan in 2004, Mr. Beshar was a litigation partner at Gibson, Dunn & Crutcher LLP where he served as Co-Chair of the firm’s Securities Litigation Group.  Mr. Beshar joined Gibson Dunn in 1995 after serving as the Assistant Attorney General in charge of the New York State Attorney General’s Task Force on Illegal Firearms.  In 1992 and 1993, Mr. Beshar served as the Special Assistant to the Honorable Cyrus Vance in connection with the United Nations' peace negotiations in the former Yugoslavia.

Mr. Beshar is the recipient of the Business Leadership Award from the Citizens Union of New York, the Burton Award for Leadership in the Law, and the Law and Society Award from New York Lawyers for the Public Interest.  In 2015, Mr. Beshar was appointed by President Obama as a trustee of the Woodrow Wilson Center for International Scholars in Washington and by Governor Cuomo as a director of the Empire State Development Corporation.  Mr. Beshar serves as a Trustee and Chair of the Veterans’ Committee of John Jay College for Criminal Justice and is a board member of the Jackson Institute for Global Affairs at Yale University.  Mr. Beshar was selected as a David Rockefeller Fellow by the Partnership for the City of New York.  Mr. Beshar has testified multiple times before Congress on topics ranging from cybersecurity to terrorism.

Mr. Beshar graduated from Yale University and Harvard Law School.


Catherine is a partner in PwC’s Governance Insights Center. She helps boards and audit committees apply leading practices and understand the impact of emerging regulations on their activities. She has worked extensively with boards and directors from a number of countries, including the Bahamas, Barbados, Bermuda, Brazil, Canada, Chile, the Dominican Republic, India, Israel, Japan, Mexico, South Africa, the United States, and Venezuela.

Catherine developed many of the governance publications that PwC has issued: Audit Committee Effectiveness — What Works Best; Board Effectiveness — What Works Best; Governance for Companies Going Public — What Works Best; Going Public? Five Governance Factors to Focus On; Director Dialogue with Shareholders — What You Need to Consider; and PwC’s Family Business Corporate Governance Series. She also contributed to PwC’s Audit Committee Excellence Series, which focuses on leading practices on specific topics. NACD Directorship magazine in 2015 named her for the ninth consecutive year as one of the 100 most influential people in corporate governance in the United States. She also speaks frequently at director conferences.

Catherine is a Certified Public Accountant (licensed in New Jersey) and a Chartered Professional Accountant, CPA, CA (from Canada). She holds a Master of Accounting degree from the University of Waterloo in Canada.


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 chairs the firm’s securities litigation practice.

His practice concentrates 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 committee 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, as chair of the New York City Bar Association’s Financial Reporting Committee, and as counsel to the American Institute of Certified Public Accountants and the 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, Mr. Young’s books include The Financial Reporting Handbook (Wolters Kluwer 2003), Accounting Irregularities and Financial Fraud (Harcourt 2000) and, most recently, Financial Fraud Prevention and Detection:  Governance and Effective Practices (Wiley 2014).  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.


Nina Henderson is a Director of CNO Financial Group, Bankers Life, Washington National, Colonial Penn insurance companies, (NYSE) Audit, Risk and Investment Committees, Director of HIKMA Pharmaceuticals PLC (LSE) Audit, Remuneration and Nomination/Governance Committees, Director of IWG PLC (formerly Regus PLC) (LSE) global worksite provider, Chair Remuneration Committee, member Audit and Governance Committees

She has served as a Director of AXA Financial Inc. and The Equitable Companies (NYSE) Audit, Investment and Finance/Risk Committees; Del Monte Foods Company (NYSE) Lead Director and Chairman Nominating & Corporate Governance Committee (sold to KKR); Pactiv Corporation (NYSE), Audit Committee (sold to Reynolds Holdings);  Royal Dutch Shell, PLC (LSE) and its predecessor company The Shell Transport and Trading Co. PLC (LSE) Audit, Remuneration, Corporate/Social Responsibility Committees; Hunt Corporation (NYSE) Audit and Compensation Committees (sold to Berwind) and Walter Energy Inc. (NYSE) metallurgical coal for the global steel industry Audit and Health/Safety/Environmental Committees (sold to Warrior Met Coal, LLC).

At Bestfoods ($9.4 billion) and its predecessor company CPC International (NYSE), she was one of fourteen (14) corporate officers as Corporate Vice President and also President, Bestfoods Grocery $1.3 billion U. S. consumer business (Hellmann’s, Skippy, Mazola, Mueller's, etc.); Corporate Vice President Bestfoods Food Service Global Development $1.7 billion in Europe, Middle East, Asia, Latin America, North America; Corporate Vice President and President, Bestfoods Specialty Markets Group in Canada, United States, Caribbean, Worldwide Exports food/non-food brands for North American General Market, Hispanics and Asian consumers. Prior to her general management positions, she held numerous executive marketing positions including Vice President Bestfoods Baking (direct store door delivery of fresh baked goods). Bestfoods was acquired by Unilever.

 Nina is a Trustee of Drexel University including the Drexel College of Medicine and is Chair of the Academic Affairs Committee, and a member of Executive and Finance Committees; a Director of Visiting Nurse Service of New York Finance and Strategic Committees, a Director of the Foreign Policy Association and President of the Kent Land Trust Foundation.  

She is a graduate of Drexel University, B.S. with honors. She received the A.J. Paul Drexel Distinguished Alumni Award and is a member of the Drexel 100.

As a global General Manager and Board Director of complex multi-national corporations, her expertise includes the management of North American and international operations, strategy development and execution, brand marketing, mergers/acquisitions/joint ventures and corporate governance. Industry experience spans consumer products (food and non-foods), energy (oil, natural gas, bio-fuels, wind, solar, tar sands mining, chemicals), metallurgical coal mining for the steel industry, financial services (insurance, mutual funds), business services and health care (pharmaceuticals, health insurance, home care, clinical practice, medical education).

She speaks frequently on business strategy, globalization, higher education and corporate governance for McKinsey, Rand Corporation, NACD, KPMG, Deloitte, PWC, Conference Board, Practicing Law Institute, NYSE/Euronext and Bogazigi University (Istanbul)


Frank R. Jimenez is vice president and general counsel of Raytheon Company (NYSE: RTN). He is a member of Raytheon’s senior leadership team and participates in the operational management and strategic planning of the company. Raytheon Company, with 2014 sales of $23 billion and 61,000 employees worldwide, is a technology and innovation leader specializing in defense, security and civil markets throughout the world. Raytheon is headquartered in Waltham, Mass.

Jimenez provides leadership for the company’s legal and regulatory affairs, ethics and compliance programs, and corporate governance activities. He is also responsible for corporate staff activities in the areas of real estate, risk management, and safety and environmental quality. Jimenez has served in a variety of senior executive, leadership and legal positions in both government service and in the private sector.

Prior to joining Raytheon, Jimenez served as general counsel, secretary and managing director, Corporate Affairs of Bunge Limited, a Fortune Global 200 agribusiness and food company with 35,000 employees and $60 billion in 2013 revenues. Prior to Bunge Limited, Jimenez served as senior vice president, general counsel and corporate secretary of Xylem Inc., an S&P 500 water technology spin-off from ITT Corporation. Jimenez joined ITT in 2009 as vice president and general counsel, responsible for the legal, regulatory and governance aspects of the company, including its separation in 2011 into two new public companies, Xylem and defense technology company Exelis Inc.

In prior public service, Jimenez served as the 21st General Counsel of the Navy, one of seven Senate-confirmed Pentagon civilians of four-star equivalent rank overseeing the U.S. Navy and Marine Corps. In this role, Jimenez led a global office of nearly 850 staff as chief legal and ethics officer, and advised senior Navy and Marine Corps officials on litigation, acquisition, contractual, fiscal, environmental, property, personnel, legislative, ethics and intelligence law issues.

Jimenez also served in the Office of the Secretary of Defense (OSD) as the deputy general counsel (legal counsel) for the U.S. Department of Defense (DoD), working with the White House Counsel’s Office, Department of Justice and other agencies as the Defense Department’s senior attorney in charge of litigation. Jimenez advised senior DoD officials on a wide variety of legal questions and supervised the Office of Legislative Counsel and the Defense Office of Hearings and Appeals. Prior to his service in OSD, Jimenez was the principal deputy general counsel for the Department of the Navy.

Before his 2004 arrival at the Pentagon, Jimenez served as the chief of staff at the U.S. Department of Housing and Urban Development (HUD). As chief of staff, he assisted Secretary Mel Martinez in managing more than 9,000 employees and an annual budget surpassing $30 billion. Prior to that, Jimenez served nearly four years in the executive office of Florida Governor Jeb Bush, holding posts as deputy chief of staff and acting general counsel.

Before his time in government, Jimenez was a Miami litigation partner at Steel Hector & Davis LLP (now Squire Patton Boggs). He began his career in California as a lawclerk for Judge Pamela Ann Rymer of the U.S. Court of Appeals for the Ninth Circuit.

Jimenez graduated from the University of Miami and the Yale Law School, where he edited the Yale Law Journal and won moot court prizes for best oral argument and brief. He also holds an MBA from the University of Pennsylvania’s Wharton School and a master’s degree in national security and strategic studies from the U.S. Naval War College.


Mark Kronforst joined EY’s Professional Practice Group in Washington, DC in 2018 and focuses on SEC regulatory matters. Mark served 14 years on the staff of the Securities and Exchange Commission (SEC) in the Division of Corporation Finance.  Prior to joining EY, Mark had been the Chief Accountant of the division since 2013.  Between 2010 and 2013, he served as an Associate Director supervising the filing review program.  Mark spent the earlier part of his career with the SEC in various management and staff positions within the division’s Office of Chief Accountant and the filing review program. Before joining the SEC, Mark was the Director of Financial Reporting for a large public company and an audit senior manager at a global accounting firm.


As Vice Chairman, Stakeholders & Client Service, Mike is responsible for overseeing PwC’s Government, Regulatory Affairs & Public Policy Office. In this role, Mike engages with a broad range of regulators, government agencies, legislative bodies, and non-government organizations important to PwC and its clients.

Mike has more than 30 years of professional experience with PwC.

Prior to his appointment as a Vice Chairman, he was the firm's Managing Partner, Assurance Quality where he led PwC's U.S. Assurance National Office (National Office). National Office functions include: Accounting Services; SEC Services; Risk Management; Strategic Thought Leadership; and Auditing Services Methods and Tools. In this role he was also responsible for PwC's Assurance Learning & Development, Regulatory Relations, and Inspections groups.

Prior to his appointment as a Managing Partner, Mike held other National Office leadership positions including: U.S. National Office Leader; U.S. Chief Accountant; U.S. Risk Management Leader; and National Office Accounting Consulting Partner. Prior to joining the National Office, he served as a Global Engagement Partner on a number of multinational SEC registrants focused primarily in the chemical/industrial products sector. 

Mike served on PwC's U.S. Board of Partners and Principals, including the Finance, Governance, and Clients and Strategy committees.

From 2010-2016 Mike served as member of the Public Company Accounting Oversight Board's (PCAOB) Standing Advisory Group (SAG). He also served on The Center for Audit Quality's (CAQ) Professional Practice Executive Committee (PPEC) which he chaired from 2011-2016. Mike is a frequent speaker at profession related events and is a member of the AICPA and PICPA.


In February, 2011, Susan Cosper was appointed Technical Director of the Financial Accounting Standards Board (FASB) and Chairman of the Emerging Issues Task Force (EITF). Susan has more than 19 years of diverse financial reporting and auditing experience.  As the FASB's Technical Director, Susan oversees all FASB staff work on standards-level projects, including both major projects and technical application & implementation activities.  As Chairman of the EITF, Susan oversees the operation of the EITF in its role of promulgating implementation guidance within the framework of the Accounting Standards Codification. Between 2005 and 2007 Susan held the roles of  Practice Fellow and Senior Practice Fellow with the FASB. Prior to her most recent appointment at the FASB, Susan was a Partner with PricewaterhouseCoopers LLP. Susan earned a B.S. in accounting from Indiana University of Pennsylvania and is a certified public accountant in the states of New York, New Jersey, and Pennsylvania.