COSO Board of Directors

COSO Board is made up of representatives from each of the five sponsoring organizations plus a chair who is elected by the five sponsoring organizations board representatives.

Chairman Robert B. Hirth, Jr


Bob Hirth serves as COSO Chair and was unanimously elected by the board of its sponsoring organizations to serve a three year term beginning June 1, 2013. His experience includes all of COSO’s mission disciplines; Enterprise Risk Management, Internal Control and Fraud Deterrence.  He has worked on assignments and made presentations in over 15 countries, serving more than 50 organizations and working closely with board members, C-level executives, finance and accounting personnel and accounting firm partners and employees.

Most recently, he served as a Senior Managing Director of Protiviti, a global internal audit and business risk consulting firm that operates in 22 countries. Prior to that, he was Executive Vice President, Global internal audit and a member of the Firm’s six-person executive management team for the first ten years of Protiviti’s development.


Chairman David L. Landsittel, CPA

Douglas F. Prawitt, Ph.D., CPA


Douglas F. Prawitt represents the AAA on the COSO Board. He is the Glen Ardis Professor of Accountancy at Brigham Young University, where he teaches courses on financial statement auditing and professional judgment. Doug’s research and writing has been published in the premier academic journals and in the leading accounting practitioner journals in his field. He is a coauthor of several books, including a leading financial statement auditing textbook and a book on the SEC’s role in corporate governance. He previously served on COSO task forces relating to internal control in smaller public companies and enterprise risk management. More recently, he served as a member of the AICPA Auditing Standards Board. Doug has consulted extensively with a variety of accounting firms and other enterprises, large and small..  

The American Accounting Association (the AAA) promotes worldwide excellence in accounting education, research, and practice. Founded in 1916, the AAA is a voluntary organization of persons interested in accounting education and research. The mission of the AAA is to foster worldwide excellence in the creation, dissemination, and application of accounting knowledge and skills. Membership currently exceeds 8,000 academics and practitioners from around the world. 


Charles Landes, CPA


Charles E. Landes (Chuck) is Vice President Professional Standards and Services Group for the AICPA. In this capacity, Chuck directs the technical activities of the AICPA’s Audit and Attest Standards Team, which is responsible for the technical activities of the Auditing Standards Board (ASB) and the Accounting and Review Services Committee (ARSC). He is also responsible for overseeing the activities of the AICPA’s Accounting Standards team and Hotline team. Prior to joining the AICPA in October 2000, Chuck served as partner in charge of the accounting and auditing practice of Barnes, Dennig & Co., a large local firm located in Cincinnati, Ohio. He began his public accounting experience with Ernst & Whinney (now known as Ernst & Young) and was also a member of KMG Main Hurdman.

The American Institute of Certified Public Accountants (AICPA) is the national professional organization for all Certified Public Accountants. Its mission is to provide members with the resources, information, and leadership that enable them to provide valuable services in the highest professional manner to benefit the public as well as employers and clients.


Mitchell A. Danaher, CMA

      • Mitch Danaher was named Chairman of the Board of Financial Executives International (FEI) in July 2014. He is Deputy Controller of General Electric Co. and brings more than 30 years of experience in accounting, financial reporting and advocacy to his role at FEI. Mr. Danaher served as a board member on the U.S. Delegation to the International Accounting Standards Committee from 1997 to 2000 and as a member of the FASB's Emerging Issues Task Force from 2003 to 2011. He has been a member of the FEI Board of Directors for three years, serving most recently as Vice Chairman of the Board.

      Financial Executives International (FEI), founded in 1931, provides exclusive peer networking for chief financial officers, controllers, treasurers, tax executives and finance and accounting professors in academia. FEI is the leading advocate for the views of corporate financial management and enhances member professional development through peer networking, career planning services, conferences, publications, and special reports and research. Our 15,000 members participate in the activities of 85 chapters, 74 in the U.S. and 11 in Canada.



Mitch Danaher

Sandra Richtermeyer, PhD., CMA, CPA


Sandra B. Richtermeyer represents the IMA on the COSO Board.  She is the 2011-2012 IMA Chair Emeritus and served as IMA Chair in 2010-2011. She is also Professor and Chair of the Department of Accountancy and Business Law at Xavier University. In addition to her academic background, she worked as a CPA for many years in Denver, Colorado with a focus on compliance, assurance and systems implementation and design. She works actively with a variety of professional organizations and is a frequent speaker on topics such as financial leadership, governance, technology integration performance measurement. Her research and teaching interests are in the areas of enterprise systems, corporate governance, managerial and nonprofit accounting. She has authored many articles in both academic and practitioner publications and has over 20 years of experience on boards and technical committees.

IMA®, (Institute of Management Accountants), the association of accountants and financial professionals in business, is one of the largest and most respected associations focused exclusively on advancing the management accounting profession. Globally, IMA supports the profession through research, the CMA® (Certified Management Accountant) program, continuing education, networking and advocacy of the highest ethical business practices. IMA has a global network of more than 70,000 members in 140 countries and 300 professional and student chapters. Headquartered in Montvale, N.J., USA, IMA provides localized services through its four global regions: The Americas, Asia/Pacific, Europe, and Middle East/Africa. For more information about IMA, please visit


Richard F. Chambers, CIA, QIAL, CGAP, CCSA, CRMA


Richard Chambers is president and CEO of The Institute of Internal Auditors (IIA). He took the helm of The IIA in January 2009 and brings nearly four decades of internal audit, accounting, and financial management leadership to this position. His career history includes work in both the private and public sector, including a position with the U.S. Government Accountability Office and chief audit executive (CAE) positions at three of the U.S. Government’s largest organizations. Following his government career, Chambers worked with The IIA as vice president of The Learning Center and executive director of The IIA Research Foundation (IIARF). In 2004, Chambers joined PricewaterhouseCoopers, where he most recently served as national practice leader in Internal Audit Advisory Services.

The Institute of Internal Auditors (IIA) is the internal audit profession’s most widely recognized advocate, educator, and provider of standards, guidance, and certifications. Established in 1941, The IIA today serves more than 180,000 members from more than 170 countries and territories. The association’s global headquarters are in Altamonte Springs, Fla. For more information, visit

Richard Chambers