Hester M. Peirce

Commissioner
U.S. Securities and Exchange Commission

Hester M. Peirce was appointed by President Donald J. Trump to the U.S. Securities and Exchange Commission and was sworn in on January 11, 2018.

Prior to joining the SEC, Commissioner Peirce conducted research on the regulation of financial markets at the Mercatus Center at George Mason University. She was a Senior Counsel on the U.S. Senate Committee on Banking, Housing, and Urban Affairs, where she advised Ranking Member Richard Shelby and other members of the Committee on securities issues. Commissioner Peirce served as counsel to SEC Commissioner Paul S. Atkins. She also worked as a Staff Attorney in the SEC’s Division of Investment Management.

Commissioner Peirce was an associate at Wilmer, Cutler & Pickering (now WilmerHale) and clerked for Judge Roger Andewelt on the Court of Federal Claims. Commissioner Peirce earned her bachelor’s degree in Economics from Case Western Reserve University and her JD from Yale Law School.

Erica Y. Williams

Chair
Public Company Accounting Oversight Board (PCAOB)

Erica Y. Williams was sworn in as Chair of the Public Company Accounting Oversight Board by the Securities and Exchange Commission on January 10, 2022. Her current term expires on October 24, 2024.

Chair Williams joined the PCAOB from Kirkland & Ellis LLP, where she was a litigation partner. Previously, she was a Special Assistant and Associate Counsel to President Barack Obama, advising the president and his senior advisors on legal and constitutional issues involving economic policy, financial regulation and reform, financial technology, trade, intellectual property, and data protection and privacy.

Before that, Chair Williams spent 11 years at the SEC serving as Deputy Chief of Staff for three chairs. In this role, she oversaw all aspects of the SEC’s operations and served as a senior legal advisor to the SEC chair on regulatory policy and rulemakings, enforcement, compliance examinations, agency management and strategy.

Earlier in her career, Chair Williams served as Assistant Chief Litigation Counsel in the SEC’s Division of Enforcement Trial Unit, where she investigated and litigated numerous complex, high-profile matters. Chair Williams earned both a J.D. and a B.A. from the University of Virginia.

Stephen Cooke

Of Counsel, Paul Hastings LLP
Director, Farmers and Merchants Bank of Long Beach

Stephen Cooke is currently Of Council in the Securities and Capital Markets practice group in the Orange County office of Paul Hastings LLP, where he has been advising clients for more than 35 years and was a Partner in the firm for 27 years. Mr. Cooke is also a member of the board of directors of Farmers and Merchants Bank of Long Beach.

His experience includes representing emerging growth companies, public issuers and investment banks in a variety of complex capital markets transactions, including venture capital rounds, private placements, initial public offerings, follow-on offerings, and high-yield and convertible note offerings. He also has substantial experience in mergers, acquisitions, business combinations and other transactions involving public and private companies.

Mr. Cooke has a strong understanding of the roles and duties of directors (including members of audit committees) and has counseled boards and board committees regarding numerous corporate governance issues. In addition, Mr. Cooke is an adjunct professor at the UCI Paul Merage School of Business where, among other subjects, he teaches classes on board governance. He is a frequent speaker on governance and securities law topics, has co-authored a chapter in a practice guide for investor relations officers on securities laws and written articles on the disclosure requirements of public companies. 

John Driver

Independent Director and Audit Committee Member at City First Bank, N.A. (NASDAQ: BYFC) and Laredo Petroleum, Inc. (NYSE: LPI)

John Driver is a Chief Executive, Independent Director, business strategist, and change agent with broad and diversified experience in large global, mid-market, and early-stage software companies. Currently, he leads Lynx Technology a Smart Home IoT and digital media technology firm powering a range of consumer electronics products.

Mr. Driver currently serves as Independent Director at Broadway Financial Corporation (NASDAQ: BYFC) and its wholly owned subsidiary City First Bank, N.A., and Laredo Petroleum, Inc. (NYSE: LPI). He is a member of the Audit, Nomination & Governance, Finance and Risk & Compliance Committees for these boards.

Mr. Driver is the Chair of the Board of Trustees of the Fleet Science Center in San Diego. He is also a Guest Lecturer for the Stanford Department of Management Science & Engineering.

Mr. Driver holds an MBA from The Tuck School of Business at Dartmouth College and a B.S. in Industrial Engineering from Stanford University. 

Susan (Sue) King

Risk Advisory Practice Partner
KPMG LLP

Sue King is a partner in KPMG’s Advisory Practice with more than 30 years of experience. She serves a variety of large public clients providing a full spectrum of internal audit services including risk assessments, risk-based internal audit project delivery, Sarbanes Oxley 404 compliance and enterprise risk management.

Sue’s client portfolio spans many industries including retail, manufacturing, technology, software and healthcare across a spectrum of companies from high growth start-up organizations, through Fortune 100 companies.  She leads KPMG’s Pacific SouthWest Internal Audit practice, and is also the national solution leader for SOX Advisory services.  Sue attends and presents at many Board and Audit Committee meetings each year and is a frequent speaker at conferences and webcasts on risk and internal control topics.

Sue is the co-chair of the Los Angeles and Orange County chapter of Women Corporate Directors and is a founding co-chair of the LA BoardNext chapter.  Sue serves as Treasurer and an Executive Committee Member of Girl Scouts of Orange County.  She is also the Treasurer for the Palos Verdes Peninsula High School Drama Booster Organization.

Sue is a CPA in California and earned her BSc at Loughborough University of Technology in England. 

Brenda Morris

Partner, CSuite Financial Partners
Director & Audit Committee Chair, Boot Barn Holdings, Xponential Fitness, iHerb.com, Ideal Image

Brenda has over 35 years of experience in finance, accounting and operations roles concentrated in consumer products, food and beverage, retail and wholesale sectors. Brenda is currently a Partner at CSuite Financial Partners, a financial executive services firm, which she joined in November 2015 and actively consults with companies on strategy, M&A and other initiatives. Ms. Morris currently serves on the boards of directors of Boot Barn Holdings, Inc., Xponential Fitness, iHerb.com and Ideal Image.

Brenda was formerly a Director for Duluth Holdings Inc. Prior to her consulting and directorship roles, Brenda served as Chief Financia  Officer at several companies including 5.11 Tactical, Zumiez, K2 Sports, Unionbay Sportswear.  Brenda holds a B.A. from Pacific Lutheran University and an M.B.A. from Seattle University, is a CPA (WA-Inactive), CGMA, CMA and is a NACD Certified Director.

Patrick J. Niemann

Americas Leader - EY Audit Committee Forum
Ernst & Young

Patrick Niemann is a partner with Ernst & Young’s Center for Board Matters, where he leads the firm’s Audit Committee Forum across the Americas, supporting corporate boards and audit committees in support of their corporate oversight responsibilities. Previously, Pat served for ten years as the firm’s Managing Partner for Greater Los Angeles, leading a team of over 2,300 professionals, and working with public and private companies of all sizes in various sectors. Pat also previously managed EY’s Greater Los Angeles audit practice in addition to other firm leadership roles. During more than thirty years with EY, Pat has always served clients, including nearly twenty years as an audit partner.

Pat is a graduate of the University of Southern California’s Marshall School of Business. He currently is a member of the USC Marshall School of Business Corporate Advisory Board and is a past member of the Board of Advisors for USC Marshall School’s Leventhal School of Accounting. He is also a recipient of the Distinguished Service Award presented by the USC Leventhal School of Accounting.

In the community, Pat serves as a member of the boards of directors for the YMCA of Metropolitan Los Angeles, the Boy Scouts Western LA Council, and Los Angeles World Affairs Council / Town Hall. He is also the past chairman of the board for Children’s Bureau of Southern California and served for a decade on the Los Angeles Area Chamber of Commerce board of directors.

Kristy Pipes

Audit Chair
Public Storage, EXL Service, and Savers Value Village

Kristy Pipes currently serves on the boards of Public Storage, Exl Service, PS Business Parks, and Savers/Value Village. Across these boards she is a member of the Audit Committee, the Nominating, Governance, and Sustainability Committee, and the Compensation Committee. She is the Audit chair for Public Storage, EXL Service, PS Business Parks, and Savers/Value Village.

Until her retirement in 2019, Kristy was the Chief Financial Officer and member of the Management Committee for Deloitte Consulting LLP, the largest business unit within the broader U.S. Deloitte Firm. She led an organization of 1,400 finance professionals spanning operations across the U.S., India, Germany, and Mexico. Prior to Deloitte, she held leadership positions at both Transamerica and First Interstate Bank where she served on multiple leadership committees including First Interstate California Bank’s Management Committee.

Steven G. Pizula

Audit Committee Chair
Monster Beverage Corporation
Whittier Trust Company
Arnold & Mable Beckman Foundation
King's Seafood Company

Steve Pizula spent his career with Deloitte & Touche LLP (“Deloitte”) until his retirement in 2018. Steve joined Deloitte (then Haskins & Sells) in 1977 and was admitted to the partnership in 1987, where in addition to serving as a Supervising Audit Partner for both large public and private companies, developed an outstanding reputation in Southern California as a trusted business advisor and resource to senior management and boards during times of significant change, including major strategic realignments, execution of transformational acquisition strategies, accessing capital markets, and other complex, high-value transactions. During his career, he served some of the firm’s most significant publicly-held, multi-national consumer product and industrial companies, traveling extensively throughout the world to serve international client management directly as well as coordinate services with Deloitte’s foreign-affiliate offices. He has assisted numerous companies in Initial and Secondary Public offerings, transition to Private Equity investment, succession matters, and strategic and business planning.

Subsequent to Steve’s retirement from Deloitte, he was invited to join the boards of directors of Monster Beverage (MNST) where he serves as Audit Committee Chair, Whittier Trust Company where he serves as Audit Committee Chair and is a member of the Compensation Committee, and The Arnold and Mabel Beckman Foundation, where he serves as Audit Committee Chair and former Chair of the Nominating and Governance Committee. Steve also serves on the Board of Advisors of King’s Seafood Company.

Steve is a CPA licensed in the state of California and a 1977 graduate of the University of Southern California.

Mallory Thomas

Risk Advisory Partner
Baker Tilly US, LLP

Mallory worked in the internal audit function for a large, publicly held retailer before rejoining Baker Tilly in 2015. She specializes in internal audit, ESG/sustainability readiness and assurance, organizational governance and compliance, enterprise risk management, and Sarbanes-Oxley compliance including IPO readiness support. Her expertise in these areas earned her recognition as one of the Top Women in Finance by Finance and Commerce, a daily business newspaper in Minnesota. 

Patricia Wellmeyer, CPA, CGMA, PhD

Clinical Assistant Professor of Accounting and Academic Director
UCI Paul Merage School of Business

Although born in Seville, Spain, where most of her family still resides, Professor Wellmeyer migrated to the United States at a young age and has lived most of her life in Southern California. Professionally, Professor Wellmeyer's career spans across both the academic and public accounting arenas.

As a Certified Public Accountant and Certified Global Management Accountant, Patricia's experience includes work in the Auditing and Assurance department at PriceWaterhouseCoopers and as an independent consultant in the fields of auditing and financial reporting. Academically, Professor Wellmeyer has taught both undergraduate and graduate financial/managerial and auditing courses at several universities, including Cypress College, California State University, Fullerton, and University of California, Riverside. She helped launch and is currently the Program Director of the Master of Professional Accountancy Program at Merage. Her research interests lie in the area of auditor judgments and quality. Her research has been presented at various academic and professional venues internationally.

Diana Stoltzfus
SEC (Securities and Exchange Commission)
Deputy Chief Accountant in the Office of the Chief Accountant

As Deputy Chief Accountant, Ms. Stoltzfus leads the activities of the office’s Professional Practice Group (PPG), which includes supporting the Commission in overseeing the activities of the Public Company Accounting Oversight Board (PCAOB), managing rule-making and the resolution of auditor independence matters, and monitoring and addressing matters related to requirements for internal control over financial reporting (ICFR) and the audit of the financial statements.

Ms. Stoltzfus joined the SEC from PricewaterhouseCoopers LLP, where she was a partner in the firm's assurance practice.  She has extensive experience serving as a lead partner and in other roles in the performance of the firm’s integrated audits of financial statements, which includes, among other things, matters related to audits of internal control over financial reporting, analyzing and applying PCAOB rules and standards, and analyzing complex accounting matters. 

“I am honored and thrilled for the opportunity to work at the SEC.  I am particularly excited to serve and work with the very talented and dedicated staff in OCA.  I am looking forward to continuing OCA and PPG’s very important work in several areas including auditing, ICFR, and auditor independence with of course an emphasis on protecting investors,” said Ms. Stoltzfus.

Ms. Stoltzfus earned a B.S. in Accounting and Finance from the University of Arizona.  She is a Certified Public Accountant in California and Virginia.

Wesley Bricker
PwC US
Vice Chair and Co-Leader, US Trust Solutions
Former SEC Chief Accountant

In his role, Wesley Bricker oversees the largest Trust platform in the world, bringing together the firm’s combined Audit, ESG, Digital Assurance and Tax Reporting capabilities to best help clients as they seek to build trust with their stakeholders. As co-leader, Wes is responsible for the quality of service, excellence in the work performed by over 21,000 partners and staff, developing diverse teams and driving innovation.

Wes brings a track record of leadership in the global capital markets and the public accounting profession. He currently serves as the Chair of the board of directors for XBRL International, a consortium that oversees the widely-recognized standard for digital business reporting globally.

Previously, Wes served as the PwC US Assurance Leader, and prior, was the Securities & Exchange Commission’s Chief Accountant beginning in 2016. In his role as the SEC’s Chief Accountant, Wes was the principal advisor to the Commission on accounting and auditing matters, and led the Commission’s Office of the Chief Accountant. He was also responsible for assisting the Commission with discharging its oversight of the Financial Accounting Standards Board (FASB) and the Public Company Accounting Oversight Board (PCAOB), and also served as chair for the Monitoring Group, a group of regulatory and international financial organizations committed to advancing the public interest in international audit standard setting and audit quality.

Prior to joining the SEC, Wes was an Assurance partner at PwC and member of our National Quality Organization. Wes received a BS in accounting from Elizabethtown College and a JD from American University. He is licensed as a certified public accountant in various states and is a member of the New York State Bar Association.

Sagar Teotia
Chief Accountant, SEC

Sagar Teotia was named the U.S. Securities and Exchange Commission’s Chief Accountant in July 2019. He previously served as Acting Chief Accountant since June 2019.

In this role, he serves as the principal advisor to the SEC on accounting and auditing matters. He consults with registrants, auditors, and other industry representatives, and is responsible for the oversight of the Financial Accounting Standards Board (FASB) and the Public Company Accounting Oversight Board (PCAOB).

Prior to joining the SEC, Mr. Teotia was a partner at Deloitte in the national office, where he frequently consulted on accounting issues in a number of areas including financial instruments, business combinations, and compensation matters.

Earlier, Mr. Teotia served as a professional accounting fellow in the Office of the Chief Accountant where his responsibilities included providing conclusions on complex accounting issues and actively monitoring current standard setting projects.

Mr. Teotia received a B.S. in accountancy from the University of Illinois at Urbana-Champaign. He is licensed to practice as a certified public accountant in Illinois.

Rebekah Goshorn Jurata
Board Member, Public Company Accounting Oversight Board

Rebekah Goshorn Jurata was appointed as a Board Member of the Public Company Accounting Oversight Board by the Securities and Exchange Commission in October 2019 and sworn in on November 4, 2019.

Before joining the PCAOB, Board Member Jurata served as a Special Assistant to the President for Financial Policy and was responsible for advising the President and the National Economic Council Director on an array of financial services policy matters. She began her professional career as a staff attorney in the SEC's Division of Trading and Markets where she focused on broker-dealer regulation, including the Commission's proposal updating the annual audit requirements for broker-dealers.

Later, Board Member Jurata served as counsel to SEC Commissioner Daniel M. Gallagher, advising on a variety of securities regulatory and enforcement matters. Subsequently, she was the senior securities counsel to the House Financial Services Committee where she was responsible for matters relating to the U.S. capital markets for the committee's Chairman. She also served as the Deputy Assistant Secretary for International Finance Markets at the U.S. Department of the Treasury. In her role at Treasury, she represented the United States government at international forums, including the Financial Stability Board, and worked on international regulatory issues involving banking, securities, commodities, accounting, cybersecurity, fintech, and insurance markets.

A native of California, Board Member Jurata has a BS and a BA from the University of California, San Diego, a Masters from the UC San Diego School of Global Policy and Strategy, and a JD from the University of San Diego School of Law.

Brian Niccol
Chairman, Chief Executive Officer, Chipotle Mexican Grill

Brian Niccol is Chairman of the Board of Directors and Chief Executive Officer for Chipotle Mexican Grill (NYSE: CMG), which has over 2,600 company-owned restaurants and employs more than 85,000 people. He assumed the role of Chairman in March 2020, and under his leadership as Chief Executive Officer, a role he’s held since March 2018, Chipotle has seen accelerated comparable sales growth. Driving the brand’s purpose to Cultivate a Better World, Mr. Niccol has focused Chipotle’s growth strategy on increasing visibility, expanding access, fostering innovation and encouraging engagement with employees and consumers.

A leader and innovator in the food industry, Chipotle has received global recognition and honors during Mr. Niccol’s tenure including Newsweek magazine’s America’s Most Responsible Companies (2020), Fortune magazine World’s Most Admired Companies (2020), Forbes magazine Best Employers for Diversity (2019-2020), one of Comparably’s Best Companies for Culture, Diversity and for Women (2019).

Mr. Niccol has been placed on notable lists including Barron’s “World’s Best CEOs’ (2020), Fortune’s ‘Businessperson of the Year’ (2019), Bloomberg’s ‘People who Defined 2019’ (The Bloomberg 50), Comparably’s Best CEOs for Women (2020), Comparably’s Best CEOs for Diversity (2020), Comparably’s Best CEOs (2019), Orange County Business Journal’s ‘Business People of the Year’ (2020), as well as named ‘Leader of the Year’ by Restaurant Business magazine (2020) and a ‘Distinguished Alumni’ by University of Chicago’s Booth School of Business (2020).

Eric Brandt
Executive Vice President and Chief Financial Officer, Broadcom Corporation

Eric Brandt served as the Executive Vice President and Chief Financial Officer of Broadcom Corporation (“Broadcom”), a global supplier of semiconductor devices, from February 2010 until February 2016, and he served as Broadcom’s Senior Vice President and Chief Financial Officer from March 2007 until February 2010. From September 2005 until March 2007, Mr. Brandt served as Chief Executive Officer & President, member of the Board of Avanir Pharmaceuticals, Inc. Beginning in 1999, he held various positions at Allergan, Inc., a global specialty pharmaceutical company, including Executive Vice President of Finance and Technical Operations and Chief Financial Officer. Prior to joining Allergan, Mr. Brandt spent ten years with The Boston Consulting Group, a privately-held global business consulting firm, most recently serving as Vice President and Partner. Mr. Brandt also currently serves as a member of the Georgia Tech President’s Advisory Board.

He received a B.S. in Chemical Engineering from the Massachusetts Institute of Technology and an M.B.A. from Harvard Business School.

Christine Q. Davine
National Managing Partner for Quality, Risk and Regulatory, Deloitte & Touche LLP

Christine Davine is the national managing partner for quality, risk and regulatory at Deloitte & Touche LLP. In this role, she leads Deloitte’s Professional Practice Network, including the auditing, accounting, financial reporting, and risk management functions. Christine is the leader of a team of more than 300 partners and professionals and is responsible for setting Deloitte’s policies and methodology for dealing with complex accounting, financial reporting, auditing, and risk issues, interfacing with regulators and other stakeholders and addressing global Deloitte quality matters. Previously, Christine was the deputy leader of the Professional Practice Network and prior to that she co-led the combined Accounting Consultation, SEC Services, and Standards & Communications groups. Christine was also previously the national director of SEC Services.

Christine routinely works with clients on the most complex accounting, reporting, and auditing issues and represents clients in interactions with the SEC on various matters. She is a frequent speaker on current and emerging audit, accounting, and financial reporting issues.

Prior to joining Deloitte in 1999, Christine spent eight years with the SEC in the Division of Corporation Finance. During her last four years with the SEC, she was an associate chief accountant in the division’s Office of the Chief Accountant.

Christine earned a B.S. in Accounting from the University of Virginia and a M.B.A. in Finance from The George Washington University.

Patricia Wellmeyer
Clinical Assistant Professor of Accounting and Program Director, UCI Paul Merage School of Business

Although born in Seville, Spain, where most of her family still resides, Professor Wellmeyer migrated to the United States at a young age and has lived most of her life in Southern California. Professionally, Professor Wellmeyer’s career spans across both the academic and public accounting arenas.

As a Certified Public Accountant and Certified Global Management Accountant, Patricia’s experience includes work in the Auditing and Assurance department at PriceWaterhouseCoopers and as an independent consultant in the fields of auditing and financial reporting. Academically, Professor Wellmeyer has taught both undergraduate and graduate financial/managerial and auditing courses at several universities, including Cypress College, California State University, Fullerton, and University of California, Riverside. She helped launch and is currently the Program Director of the Master of Professional Accountancy Program at Merage. Her research interests lie in the area of auditor judgments and quality. Her research has been presented at various academic and professional venues internationally.

Steve Cooke
Partner, Paul Hastings LLP

Stephen Cooke is a partner in the Securities and Capital Markets practice group in the Orange County office of Paul Hastings LLP.

His experience includes representing emerging growth companies, public issuers and investment banks in a variety of complex capital markets transactions, including venture capital rounds, private placements, initial public offerings, follow-on offerings, and high-yield and convertible note offerings. He also has substantial experience in mergers, acquisitions, business combinations and other transactions involving public and private companies.

Mr. Cooke has a strong understanding of the roles and duties of directors (including members of audit committees) and has counseled boards and board committees regarding numerous corporate governance issues, including the Sarbanes-Oxley Act of 2002 and the Dodd-Frank Wall Street Reform and Consumer Protection Act. He has represented NYSE and Nasdaq traded companies with complex listing issues.

In addition to teaching at the UCI Paul Merage School of Business, Mr. Cooke also teaches a class at the UCI School of Law. He is a frequent speaker on governance and securities law topics, has co-authored a chapter in a practice guide for investor relations officers on securities laws and written articles on the disclosure requirements of public companies.

Kathleen Hamm
Board Member, Public Company Accounting Oversight Board

Board Member Hamm came to the PCAOB from Promontory Financial Group, where she was the global leader of securities and fintech services and senior strategic adviser to the chief executive officer on cyber solutions. Among other matters, she helped companies develop strategies to build into their systems and operations regulatory requirements and cybersecurity.

Board Member Hamm served at the U.S. Treasury Department from 2014 to early 2017 as counselor to the deputy secretary on cybersecurity and related governance, regulatory, compliance and risk management issues facing the financial services sector. She assisted the deputy secretary in coordinating Treasury's strategic policy initiatives, domestically and internationally, through a cybersecurity expert group impaneled by the G-7 finance ministers and central bank governors. Board Member Hamm also led Treasury's cybersecurity working group, which helped develop, coordinate and facilitate the implementation of the department's internal and external cybersecurity strategies and initiatives.

Prior to joining the Treasury, Board Member Hamm led Promontory Financial Group's Securities Practice Group, providing strategic advice and practical solutions to guide global and domestic financial regulators and companies through complex regulatory, compliance, risk management and enforcement issues during the financial crisis and its aftermath. She also served as the independent compliance consultant in settled enforcement actions and conducted independent internal investigations.

Among her other positions, Board Member Hamm was a director, member of the executive committee and chair of the regulatory oversight committee of a national securities exchange, having earlier served as the chief regulatory and compliance officer for another exchange. She was also an adjunct professor at the Georgetown University Law Center, teaching Corporate Controls, Compliance and Governance. Board Member Hamm also served nearly a decade with the SEC in its Division of Enforcement where, as an assistant director, she managed and coordinated all aspects of three enforcement branches that investigated potential violations of the federal securities laws.

A graduate of the University at Buffalo, SUNY, with a B.S., summa cum laude, majoring in business administration and concentrating in the Registered Accounting Program, Board Member Hamm also holds a J.D., with honors from the Duke University School of Law and earned her LL.M. in securities regulation, with distinction, from the Georgetown University Law Center, graduating first in her class.

Mark Panucci
Deputy Chief Accountant, SEC

Marc Panucci is a Deputy Chief Accountant in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission (SEC). His responsibilities include leading the activities of the Office of the Chief Accountant’s Professional Practice Group (PPG). These activities include understanding investor and audit committee perspectives and consulting with registrants and auditors on the application of internal control over financial reporting obligations, independence requirements and auditing standards. He also assists the SEC in its oversight responsibility for the activities of the Public Company Accounting Oversight Board (PCAOB) and monitors the development of auditing standards, both in the U.S. and internationally.

Before joining the Commission, Marc was a Partner at PwC from 2010 to 2016. His responsibilities included providing consultation and support regarding implementation, application, and development of auditing policies and standards, including leading the firm’s efforts related to internal control over financial reporting consultations. Marc was also responsible for the development of the firm’s positions related to international and domestic audit standard-setting matters. Marc was also a board member of the AICPA’s Auditing Standard Board (ASB). The ASB is responsible for development of auditing standards and guidance related to non-issuers.

Marc also previously worked at the SEC from 2007 to 2010, including as a Senior Associate Chief Accountant in the Office of the Chief Accountant. During this time, he specialized in the SEC's guidance related to the evaluation of internal control over financial reporting, auditing matters relating to public companies, and the SEC's activities with respect to its oversight role over the PCAOB.

Marc received a Bachelor of Science degree in Accounting from Robert Morris College. He is a Certified Public Accountant in Pennsylvania and New Jersey.

Mark Panucci
Deputy Chief Accountant, SEC

Marc Panucci is a Deputy Chief Accountant in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission (SEC). His responsibilities include leading the activities of the Office of the Chief Accountant’s Professional Practice Group (PPG). These activities include understanding investor and audit committee perspectives and consulting with registrants and auditors on the application of internal control over financial reporting obligations, independence requirements and auditing standards. He also assists the SEC in its oversight responsibility for the activities of the Public Company Accounting Oversight Board (PCAOB) and monitors the development of auditing standards, both in the U.S. and internationally.

Before joining the Commission, Marc was a Partner at PwC from 2010 to 2016. His responsibilities included providing consultation and support regarding implementation, application, and development of auditing policies and standards, including leading the firm’s efforts related to internal control over financial reporting consultations. Marc was also responsible for the development of the firm’s positions related to international and domestic audit standard-setting matters. Marc was also a board member of the AICPA’s Auditing Standard Board (ASB). The ASB is responsible for development of auditing standards and guidance related to non-issuers.

Marc also previously worked at the SEC from 2007 to 2010, including as a Senior Associate Chief Accountant in the Office of the Chief Accountant. During this time, he specialized in the SEC's guidance related to the evaluation of internal control over financial reporting, auditing matters relating to public companies, and the SEC's activities with respect to its oversight role over the PCAOB.

Marc received a Bachelor of Science degree in Accounting from Robert Morris College. He is a Certified Public Accountant in Pennsylvania and New Jersey.

Duane DesParte
Board Member, PCAOB

Duane DesParte was appointed a Board Member of the Public Company Accounting Oversight Board by the Securities and Exchange Commission in December 2017, and sworn in on April 9, 2018. He joined the board after retiring from Exelon Corporation, where he served as corporate controller and in other financial roles for 15 years, following an 18 year career in the audit assurance business. Board Member DesParte, a certified public accountant, was Exelon's senior vice president and corporate controller for 10 years, with chief accounting officer responsibilities for the integrity of the company's accounting and external financial reporting and related policies, methods, systems, processes and controls. Earlier, he also led controller and finance functions at various Exelon business units.

Before joining Exelon, he was a partner at Deloitte for nine months, after a long career at Arthur Andersen. He worked at Andersen from 1985 - 2002, rising to partner in 1998.

Board Member DesParte graduated with highest honors from the University of Illinois at Urbana Champaign with a B.S. in accountancy. He previously served on the board and executive committee of the Civic Federation of Chicago; on the board, including as chair, for the Center on Halsted; and is currently on the governing board of the Chicago Symphony Orchestra.

Wesley Bricker, SEC Chief Accountant

Jeanette Franzel, PCAOB Board Member

Wesley Bricker is the Chief Accountant for the U.S. Securities and Exchange Commission. In the role, he serves as the principal advisor to the SEC on accounting and auditing matters. He consults with registrants, auditors and other industry representatives, and is responsible for the oversight of the Financial Accounting Standards Board (FASB) and the Public Company Accounting Oversight Board (PCAOB), among the other duties of the Chief Accountant.

He joined the SEC from PricewaterhouseCoopers LLP, where he was a partner responsible for clients in the banking, capital markets, financial technology, and investment management sectors.

Earlier, he served as a professional accounting fellow in the Office of the Chief Accountant and prior to that held various audit and professional practice positions at PwC, including in the firm’s national office during the global financial crisis advising on complex financial accounting matters.

Mr. Bricker is trained as an accountant and lawyer with degrees from Elizabethtown College and the American University Washington College of Law. He is licensed to practice as a certified public accountant in Virginia, Maryland, the District of Columbia, Pennsylvania, and New Jersey and as an attorney in New York.  

Jeanette M. Franzel was appointed by the Securities and Exchange Commission as a member of the Public Company Accounting Oversight Board in February 2012.

Prior to joining the PCAOB, Board Member Franzel served for almost 23 years at the Government Accountability Office, spending a decade in the Senior Executive Service. She ended her tenure at the GAO as a Managing Director overseeing all aspects of the organization's financial audit oversight of the U.S. federal government. In this capacity, she supervised audits of large, complex agencies with annual budgets in the hundreds of billions of dollars, as well as small programs and agencies with limited resources.

From 2008 through 2011, Board Member Franzel's team performed oversight of the U.S. government's efforts to help stabilize the financial markets and promote economic recovery. From 2003 to 2012, she oversaw the periodic updating and issuing of GAO's Government Auditing Standards ("The Yellow Book"), which is used throughout the world.

She also provided extensive policy and technical support to the International Organization of Supreme Audit Institutions, which develops auditing standards for national government audit offices around the world.

In 2011, Board Member Franzel received the GAO's Distinguished Service Award and the AICPA's Outstanding CPA in Government Award. In 2010, she received the International Achievement Award from the Association of Government Accountants.

Earlier, Board Member Franzel worked for three years at a small CPA firm. Prior to her career in accounting and auditing, she taught elementary school and high school in South America.

Board Member Franzel has a B.A. in accounting and Spanish from the College of St. Teresa and an MBA from George Mason University. She also completed the Senior Executive Fellows program at Harvard University. She is a certified public accountant, a certified internal auditor, a certified management accountant, and a certified government financial manager.