Norwood J. Jackson, Jr., CPA - Mr. Jackson is a member of the Federal Accounting Standards Advisory Board and is managing vice president at AOC, a management consulting firm in Northern Virginia. He is a retired KPMG LLP partner. Previously, he served as the Deputy Controller of the Office of Federal Financial Management at the Office of Management and Budget. Prior to his federal service, he was the Deputy Auditor of Public Accounts for the Commonwealth of Virginia. He has been active in standard setting. He served an eight-year term on the United States Comptroller General's Advisory Council on Government Auditing Standards, a four-year term on the Auditing Standards Board of the American Institute of Certified Public Accountants, and a five year term on the FASAB as the representative from the Office of Management and Budget. He recently rejoined the Board in January 2007.

Keith Wilson, CPA, is Associate Chief Auditor for the Public Company Accounting Oversight Board (PCAOB) in Washington, D.C. He works in the Office of the Chief Auditor, assisting in the development of auditing and related professional practice standards. Before joining the PCAOB, Mr. Wilson was Senior Director of Product Development and co-leader of the Accounting and Auditing publications group at Practitioners Publishing Company (PPC). While at PPC, he co-authored several guides on audit and attest engagements. Before that, Mr. Wilson was an audit manager with Grant Thornton. Mr. Wilson is a certified public accountant in Texas.

Mr. Wayne Carnall, CPA. Mr. Carnall joined SEC as the Chief Accountant of the Division of Corporate Finance in November of 2007. Prior to that Mr. Carnall has been a technical partner with PriceWaterhouseCoopers for ten years as part of their US National Risk and Quality Group. He worked with a number of large international clients and developed SEC reporting policies and practices for foreign private issuers. From 1991 to 1997, Mr. Carnall served in a number of positions of increasing responsibility in the Division of Corporation Finance including Associate Director for Accounting Operations. Prior to joining the staff of the SEC in 1991, he was a staff member with PricewaterhouseCoopers. Mr. Carnall earned his B.S. in Accounting from Alfred University in 1981 and has been a certified public accountant since 1983. Mr Carnall has several publications in recognized international accountancy journals and has served as a member of the Editorial Advisory and Review Board for Accounting Horizons, the leading journal of the academic community in the United States.

James D. Cole, CPA, is CEO of the Masonic Home of Virginia, a continuing care retirement community. His extensive experience with business and nonprofit organizations includes roles as auditor, consultant, officer, founder and/or board member to several dozen tax exempt entities and entrepreneurial businesses, both in the U.S. and abroad. His speaking experience includes local, regional, national and international professional workshops, conferences and seminars. Cole is the author of articles on various topics and courses in nonprofit management. He also serves on the editorial task force of the Virginia Society of CPAs (VSCPA). Cole's previous experience includes serving as a manager with an international accounting firm and as a senior business officer for Virginia Tech's related entities, whose combined assets exceeded $570 million.

Keith L. Jones, Ph.D., CPA, is an assistant professor at George Mason University and a C.P.A. in the state of Virginia. He holds a Ph.D. from the University of Arizona and Masters of Accountancy and Bachelor's of Science in accounting from Brigham Young University. Prior to his career in academia, Keith worked for Deloitte & Touche as an auditor in their San Jose, California office. Keith has presented his research at conferences all over the world including Shanghai, China and Sydney, Australia. His research is primarily focused on improving auditors' fraud risk assessments. His research is under review at several top academic journals and he has a paper forthcoming in Contemporary Accounting Research. In addition, Keith and a co-author at North Carolina State recently received a $330K grant from the FINRA Investor Education Foundation to study auditor and investor use of non-financial measures to assess financial statement quality.