Chairman Larry Rittenberg, Ph.D., CIA

Larry E. Rittenberg has been the Chair of COSO since January 1, 2005 and had previously served as  the American Accounting Association's representative to COSO.  Professor Rittenberg is the Ernst & Young Professor of Accounting at the University of Wisconsin-Madison where he teaches courses on auditing, enterprise risk management, and corporate governance.  He has served on the Executive Committees of both the American Accounting Association and The Institute of Internal Auditors.  He has written over 50 articles, books, and research monographs in areas of auditing, governance, risk, and control.  He has been a frequent and willing speaker on behalf of COSO discussing internal control and enterprise risk management.

Mark Beasley, Ph.D., CPA

Mark S. Beasley represents the AAA on the COSO Board and is the Deloitte Professor of Enterprise Risk Management and Professor of Accounting in the College of Management at North Carolina State University.  Mark’s research focuses on issues related to corporate governance, risk, and controls.  He has is a past President of the American Accounting Association’s Auditing Section and has served on several national task forces and working groups, including the Auditing Standards Board SAS No. 99 Fraud Task Force and the advisory board for The Conference Board’s research about board of director responsibility for ERM.  

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

Michael Cangemi, CPA, CISA

Michael Cangemi is president and chief executive officer of Financial Executives International. He is the former president, chief executive officer, and director of Etienne Aigner Group, Inc. (Aigner), a leading designer of women’s accessories. He currently serves as a member of the Financial Accounting Standards Advisory Council and the International Accounting Standards Board-Standards Advisory Council and is a director and chair of the Audit & Governance Committee of New Jersey Reads, Inc.  Prior to joining Aigner, Cangemi held positions at BDO Seidman, Phelps Dodge Corporation, and Ernst & Young. From 1987 to 2007 he was the editor-in-chief of the IS Control Journal, in which his regular column, Issues & Comments, appeared. Cangemi co-authored Auditing in an EDP Environment, and in 1993 he published his second book, Managing the Audit Function, which is now in its third edition.

Financial Executives International (FEI) is the leading advocate for the views of corporate financial management. Its 15,000 members hold policy-making positions as chief financial officers, treasurers, and controllers. FEI enhances member professional development through peer networking, career planning services, conferences, publications, and special reports and research. Members participate in the activities of 86 chapters, 75 of which are in the United States and 11 in Canada. For more information about FEI, visit http://www.financialexecutives.org.

Jeff Thomson

Jeffrey Thomson is the president and CEO at the Institute of Management Accountants. Prior to his IMA assignment, Thomson worked at AT&T and last served as CFO of a multi-billion dollar unit.  Thomson has written numerous articles and spoken globally on financial leadership, enterprise risk management, internal controls, business performance management and strategic planning. He has also provided testimony to the U.S. Congress on Sarbanes-Oxley implementation issues impacting U.S. competitiveness.  Thomson is considered a global thought leader in the emerging area of Governance, Risk and Compliance. 

With a worldwide network of more than 60,000 professionals, the Institute of Management Accountants (IMA) is the world’s leading organization dedicated to empowering accounting and finance professionals to drive business performance.  IMA provides a dynamic forum for professionals to advance their careers through Certified Management Accountant (CMA®) certification, research, professional education, networking and advocacy of the highest ethical and professional standards.  For more information about IMA, please visit www.imanet.org.

David Richards, CIA, CPA

David Richards is president of The IIA and a member of The IIA International Board of Directors. Since taking his post in 2004, he has traveled the world to foster global advocacy of the profession and worked to help ensure internal audit professionalism and adherence to The IIA’s International Standards for the Professional Practice of Internal Auditing. He views his role as integral to raising global awareness of internal auditing as a vibrant and growing profession that is inherent in good governance, strong internal control, and effective risk management. Previously, Richards had a 33-year career at FirstEnergy Corp., where he was chief audit director for 24 years. Serving four million customers, FirstEnergy is a U.S. electric utility with assets of $38 billion and annual revenue of $12 billion.

Established in 1941, The Institute of Internal Auditors (IIA) is an international professional association with global headquarters in Altamonte Springs, Fla., USA, with members in 165 countries. The IIA is the internal audit profession's global voice, recognized authority, acknowledged leader, chief advocate, and principal educator. Members work in internal auditing, risk management, governance, internal control, information technology audit, education, and security.