2016 Auditing Section Midyear Meeting


Stephen Allis
Principal in Charge of Government Affairs, KPMG

As Principal in Charge of Government Affairs, Mr. Allis heads the department responsible for representing KPMG’s interests in all matters of public policy before the federal and state governments and for coordinating the public-policy activities of the KPMG international network. Government Affairs sustains an ongoing dialogue with public-policy makers on shared goals of investor protection and capital markets integrity. In addition, Government Affairs monitors and manages risk arising from engagements involving political or public-policy issues; ensures compliance across the U.S. firm with laws and regulations governing political activities; and advises the Firm’s practices on the impact of public-policy changes on client needs and client development. Prior to joining KPMG, Mr. Allis was Chief Operating Officer of Newmyer Associates, one of Washington’s oldest and most highly regarded public affairs consulting firms. In that capacity, Mr. Allis counseled some of the world’s largest companies on their government relations and public relations strategies and programs. Prior to joining Newmyer Associates, Mr. Allis was Vice President of Clifford L. Brody Associates, consultants to money-center and large regional banks on the impact of pending legislation and regulation. He earlier worked on Capitol Hill as Legislative Assistant to Representative Lawrence J. DeNardis (R-CT). Mr. Allis was graduated magna cum laude from Harvard University.

Richard Bowen
Former Citigroup Whistleblower, The University of Texas at Dallas

Richard Bowen was a business chief underwriter at Citigroup who discovered that billions of dollars annually of defective mortgages were being sold to investors in securitizations as quality mortgages. He warned management repeatedly for 18 months about possible unrecognized financial losses. Richard also warned Citi’s board of directors and requested an outside investigation. He provided evidence to the SEC and gave nationally televised testimony before the Financial Crisis Inquiry Commission, where he witnessed coordinated efforts to hide key parts of his testimony from the American public. His story was featured in the 60 Minutes story “Prosecuting Wall Street,” which aired December 4, 2011 with an audience of 12 million viewers and has since been re-aired on CBS and CNBC eight times. Richard is presently a professor of accounting at The University of Texas at Dallas and is a well-known speaker on ethical leadership and the financial crisis.

Brian Croteau
Deputy Chief Accountant, Securities and Exchange Commission

Brian Croteau is the Deputy Chief Accountant of the Professional Practice Group within the Office of the Chief Accountant (OCA) at the U.S. Securities and Exchange Commission in Washington, DC. In this position, he plays a key role in the Commission’s work related to overseeing the activities of the Public Company Accounting Oversight Board (PCAOB), managing the resolution of auditor independence issues and ethical matters, and monitoring audit and independence standard setting internationally. He also provides advice and develops positions on issues related to performance of audits, including auditor independence, that are referred to the OCA due to their complexity or policy implications. Brian has also served as Senior Associate Chief Accountant in the Professional Practice Group of OCA during his previous tenure at the SEC from 2004–2007. Prior to returning to the SEC in June 2010, Brian was a Partner in the National Office of PricewaterhouseCoopers LLP (PwC) from 2007–2010. In this role, his primary focus was on audit quality. Brian performed consultations with engagement teams on complex and judgmental auditing matters, and supported firm quality initiatives, including development and implementation of Firm audit policy and guidance. He also participated in various Firm audit training and webcast initiatives, and had active roles in the Firm’s input to PCAOB, AICPA, and IAASB audit standard-setting activities. Additionally, he was active on numerous task forces of the AICPA and the Center for Audit Quality. Brian worked as a senior manager in the Hartford, Connecticut office of PwC prior to joining the SEC staff in 2004. During his previous ten years of employment with PwC from 1994–2004, he managed the audits of both public and private companies. Brian is a Certified Public Accountant and he is a member of the AICPA. Brian earned his B.B.A. in accounting from the University of Massachusetts at Amherst. He was named 2007 accounting alumnus of the year of the University of Massachusetts Amherst Isenberg School of Management.

Audrey Gramling
AAA Council Chair, Colorado State University

Audrey Gramling is the Council Chair (2015–16) at the American Accounting Association. In July 2014, she began serving as the Accounting Department Chair and Professor at Colorado State University. Previously, she held the Treece Endowed Chair and was Accounting Department Professor and Chair at Bellarmine University and has been on the accounting faculty at Kennesaw State University, Georgia State University, Wake Forest University, and University of Illinois at Urbana–Champaign. Gramling’s research investigates both internal and external auditing issues, with a focus on decision behavior of auditors, external auditor independence, internal control reporting, and other factors affecting the market for audit and assurance services. Prior to earning her Ph.D. at The University of Arizona, Gramling worked as an external auditor at a predecessor firm of Deloitte and as an internal auditor at Georgia Institute of Technology. She has also served a one year appointment as an Academic Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission. She is the past-President of the Auditing Section of the American Accounting Association and has served in an advisory role to the Committee of Sponsoring Organizations (COSO).

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