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Robert Bunting Robert Bunting
Chair, Moss Adams' International Services Group

Presentation: "Accounting Education in a Global Environment"

Opening Plenary Session
Monday August 2, 2010 ~ 8:30 am - 9:45 am

Robert Bunting is Chair of Moss Adams' International Services Group, which provides tax, accounting, and advisory services to more than 1,300 international clients. Bunting was Moss Adams' CEO for 23 years before stepping down in June 2004. Moss Adams is among the 11 largest accounting firms in the U.S. with offices in Washington, Oregon, California, Arizona, and New Mexico.

In November 2008, Mr. Bunting became President of the International Federation of Accountants for two years, after serving two years as IFAC's Deputy President. He also serves on the IFAC Board and chairs the Compensation Committee, Nominating Committee, and International Regulatory Liaison Committee. IFAC serves as the global voice of the accounting profession serving more than 2.5 million professional accountants, and acts as the global standard-setter for auditing, ethics, education, and public sector financial reporting.

Mr. Bunting is also a past chair of the AICPA Board of Directors, having completed his term in October 2005.

James L. Kroeker James L. Kroeker
Chief Accountant, Securities and Exchange Commission

Presentation: "Current SEC Developments"

Plenary Session
Tuesday August 3, 2010 ~ 8:30 am - 9:45 am

James L. Kroeker is the Chief Accountant of the Securities and Exchange Commission. In this capacity, Mr. Kroeker serves as the principal advisor to the Commission on accounting and auditing matters.

Since joining the Commission as Deputy Chief Accountant in February 2007, Mr. Kroeker has played a key role in efforts to improve the transparency and reduce the complexity of financial disclosure. For example, he recently served as staff director of the SEC's congressionally mandated study of fair value accounting standards, and he has led the efforts of the Office of the Chief Accountant to address the current economic turmoil, including steps to improve off-balance-sheet accounting guidelines. Mr. Kroeker also served as the Designated Federal Officer responsible for the staff oversight of the SEC's Advisory Committee on Improvements to Financial Reporting. He also has been responsible for the day-to-day operations of the office's accounting group, including resolution of accounting practice issues, rulemaking, and oversight of private sector standard-setting efforts.

Prior to joining the SEC, Mr. Kroeker was a partner at Deloitte & Touche LLP in the firm's National Office Accounting Services Group and was responsible for providing consultation and support regarding the implementation, application, communication and development of accounting standards, including disclosure and reporting matters. Mr. Kroeker was Deloitte & Touche's representative on the AICPA Accounting Standards Executive Committee (AcSEC). Mr. Kroeker also served as a Practice Fellow at the Financial Accounting Standards Board.

Mr. Kroeker received a Bachelor of Science degree with an emphasis in accounting from the University of Nebraska in May 1992.

Betsy Rafael Betsy Rafael
Vice President, Corporate Controller, Principal Accounting Officer — Apple

Presentation: "The Future of Accounting: A Preparer's Perspective of the Uncertain and Challenging Future of Accounting as Convergence, Rregulation, and New Business Models Meet"

Luncheon Speaker
Tuesday August 3, 201012:00 pm - 1:45 pm

Betsy Rafael is currently the Vice President Corporate Controller and Principal Accounting Officer at Apple. She is responsible for global accounting activities as well as SEC reporting and compliance requirements. Her team is also responsible for providing financial support to the Sales, Service, Marketing, and Engineering organizations within Apple. She is also leading a Finance Transformation effort to drive future scalability requirements.

She has more than 25 years of finance and operations experience at Silicon Valley high-tech companies including Cisco, Sun, Aspect, and SGI with more than 10 years as a Senior Executive.

Betsy is a member of the Echelon board of directors. She has a bachelor's degree in accounting from Santa Clara University and is a Certified Public Accountant.

Robert S. Kaplan Robert S. Kaplan
Baker Foundation Professor, Harvard Business School, Harvard University

Presentation: "The Role for Academic Scholarship to Advance Professional Knowledge in Accounting"

Plenary Session
Wednesday August 4, 2010 ~ 8:30 am - 9:45 am

Robert S. Kaplan is Baker Foundation Professor at the Harvard Business School, Harvard University. Previously, he was a faculty member and Dean at the Tepper Business School, Carnegie-Mellon University. Kaplan received a B.S. and M.S. in Electrical Engineering from M.I.T., and a Ph.D. in Operations Research from Cornell University.

Professor Kaplan's research and teaching has linked performance and cost management systems to strategy implementation. He has helped to develop both activity-based costing and the Balanced Scorecard. He has written, with multiple co-authors, 14 books and 140 articles, including 20 in Harvard Business Review. Kaplan speaks to business and government audiences throughout the world on strategy execution and performance management systems.

Professor Kaplan is a member of the Accounting Hall of Fame. He has received the AAA's Outstanding Accounting Educator Award, and its Seminal Contribution to Accounting Literature Award. He has also received multiple Wildman Medal and Notable Contributions to Accounting Literature Awards and Lifetime Contribution Awards from the AAA Management Accounting Section and the Institute of Management Accountants.

Kevin D. Stocks Kevin D. Stocks
Incoming President — American Accounting Association

Luncheon Speaker
Wednesday August 4, 2010 ~ 12:00 pm - 1:45 pm

Kevin D. Stocks is the KPMG Professor of Accounting and the Director of the School of Accountancy at Brigham Young University. He previously served the AAA as Vice President–Education, as the Chair of the Teaching and Curriculum Section, and as the President of the Accounting Programs Leadership Group (APLG). He is currently the President-Elect. He has led the AAA Doctoral Program Database project, co-chaired the Conference on Teaching and Learning in Accounting, and co-chaired the AAA sponsored seminars for Aspiring PQ Faculty. He has served as President of the Federation of Schools of Accountancy and on numerous AICPA and AAA committees. His teaching and research has been in the field of management accounting and ethics.


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