Prior to my retirement on June 30, 2019, I was a senior partner in EY’s Global SEC independence center, a center of excellence within EY’s risk management function. From 2012 until my retirement, I consulted with EY engagement teams regarding matters associated with maintaining auditor independence. My primary area of emphasis was in advising engagement teams on communications with audit committees on auditor independence issues. I also served as EY’s primary independence leader for independence related internal and external inspection matters. I have extensive experience in advising client engagement teams on PCAOB inspection matters and have advised audit teams on audit committee interactions related to inspection matters. My role in the Global SEC independence center provided me with the opportunity to interact with EY leadership and engagement teams in the United States and throughout the world.From 1993 to 2012, I served as a partner in EY’s assurance practice. My primary area of emphasis was the health care practice, though I have served clients of varying sizes in a number of industries. I gained extensive knowledge and experience while addressing and resolving complex technical accounting and financial reporting matters. I have advised clients through mergers and acquisitions, divestitures and a variety of financing transactions. I have experience in tax exempt financings, initial and secondary public offering, private and public debt offerings and private equity transactions. During my years as an assurance partner and senior manager, I attended and participated in hundreds of audit committee meetings.I began my EY career in June 1980 as a staff auditor. I gained a deeper appreciation for the complexity of accounting and financial reporting across industries, honed my leadership and interpersonal skills and was given increasingly greater responsibilities for leading EY’s teams and managing client relationships.