NYSSA Conference, 10 January 2013

Karyn Brooks, Senior Vice-President & Controller, Bell Canada
Karyn Brooks is Senior Vice-President & Controller of Bell Canada Enterprises, Canada’s largest telecommunications company.  In this role, she is responsible for external reporting and was the executive sponsor of Bell’s changeover to IFRS.  Prior to joining Bell in 2003, Karyn held senior financial positions in the pipeline industry. Karyn is also is a member of the IASB’s IFRS Advisory Council and IFAC’s Professional Accountants in Business Committee.

Neri Bukspan, Executive Managing Director, Standard & Poor’s
Neri Bukspan is Executive Managing Director, Chief Quality Officer and Chief Accountant at S&P in New York. He joined Standard & Poor’s in 2002 as its Chief Accountant, a role which involves overseeing S&P’s accounting initiatives and supporting the firm’s analysts in addressing the increasing complexity of emerging accounting and financial reporting matters. Before joining S&P, he worked at Ernst & Young’s National Accounting office as a technical resource for the firm’s professionals worldwide. Neri is a member of the Financial Accounting Standards Board’s (FASB) Advisory Council, the Capital Markets Advisory Committee of the International Accounting Standards Board (IASB), and the Standing Advisory Group of the Public Company Accounting Oversight Board (PCAOB).

Steven Buller, Managing Director and Head of Global Accounting Policy, BlackRock, Inc.
Steven E. Buller is Managing Director and Head of Global Accounting Policy and Controls at BlackRock, Inc. in New York, NY, where he provides oversight for Accounting Policy, Controls, Auditor Independence and over various financial aspects of BlackRock's 3,500 investment companies. Steven is a member of the management team of BlackRock's wholly owned bank and previously served as BlackRock's Chief Financial Officer. Prior to joining BlackRock in 2005, he spent 30 years at Ernst &Young, LLP, where he served as Global Director of Asset Management Services. He also served as E&Y's Liaison to the Securities and Exchange Commission's division of investment management. Steven is a member of the Standing Advisory Group of the Public Company Accounting Oversight Board (PCAOB), and previously served as Chair of the American Institute of CPAs' Investment Companies Committee.

Nichole Burnap, Associate Equity Research Analyst, Credit Suisse
Nichole Burnap is an associate analyst on the Accounting & Tax Equity Research Team at Credit Suisse in New York, which has been ranked by Institutional Investor as a top research team each year since 2003. Nichole's work at Credit Suisse involves analyzing financial reporting data for companies in the S&P 500 to help clients make better investment decisions. She is a member of the Corporate Reporting Users Forum (CRUF) and the American Institute of Certified Public Accountants (AICPA). Before joining Credit Suisse, Nichole was a Senior Associate with Ernst & Young LLP and was also a Postgraduate Technical Assistant at the Financial Accounting Standards Board (FASB). She is a CPA and has passed all CFA exams.

Wallace Enman, Vice President and Senior Credit Officer, Moody’s
Wallace Enman is a Vice President and Senior Credit Officer at Moody’s, and a member of the firm's Accounting Specialist group. He provides technical accounting support to the Life Insurance, Property and Casualty & Reinsurance, and Financial Guarantor teams. Prior to joining Moody’s in 2007, Wally was a Senior Manager in Ernst & Young LLP’s Transaction Advisory Services group, where he consulted and performed due diligence on mergers and acquisitions involving insurance companies. Wally has also worked for the General Reinsurance Corporation in financial reporting and investment accounting.

Patrick Finnegan, Board Member, International Accounting Standards Board (IASB)
Patrick Finnegan is a Board Member of the IASB, and a former Director of the Financial Reporting Policy Group at CFA Institute Centre for Financial Market Integrity. Pat led a team at CFA Institute (a global, not-for-profit association for investment professionals with nearly 100,000 members) which was responsible for providing user input into the standard-setting activities of the IASB, FASB and key regulatory bodies. He has also co-ordinated the work of the CFA Institute's Corporate Disclosure Policy Council, which reviews and comments on financial reporting policy initiatives around the world. Before joining the CFA Institute in 2008, Pat worked at Moody's Investors Service, where he served as a managing director in Moody's Corporate Finance Group and as a senior analyst in Moody's Financial Institutions Group. Previously, he worked for Deloitte as a partner providing audit services primarily for insurance companies and conducting financial due-diligence services for private equity firms. Mr Finnegan also worked for the American Institute of CPAs as a technical manager and for the US Securities and Exchange Commission (SEC) as a staff accountant.

Robert Herz, former Chairman of the US Financial Accounting Standards Board (FASB)
Robert Herz was Chairman of the US Financial Accounting Standards Board (FASB) from 2002 to 2010, and was also one of the original members of the International Accounting Standards Board (IASB). Prior to that, Bob was a partner with PricewaterhouseCoopers for many years, including serving as audit partner, as head of the firm’s Corporate Finance Advisory Services, as senior technical partner, as member of the firm’s US and Global Boards, and as President of the Coopers & Lybrand and PricewaterhouseCoopers foundations. He has chaired a number of professional committees, including the IFAC Transnational Auditor’s Committee and the SEC Regulations Committee of the American Institute of Certified Public Accountants, and has also served on numerous public policy commissions. Bob’s current activities include serving on the boards of directors and audit committees of Morgan Stanley and Fannie Mae, is he also an executive in residence and member of the faculty of the Columbia Business School and serves on the Standing Advisory Group of the US Public Company Accounting Standards Board, the Financial Reporting Faculty Advisory Group of the ICAEW, and the Accounting Standards Oversight Council of Canada.

Jay Hanson, Board Member, Public Company Accounting Oversight Board (PCAOB)
Jay D. Hanson was appointed by the Securities and Exchange Commission to be a member of the Public Company Accounting Oversight Board in January 2011. Prior to joining the Board, Jay spent nearly 32 years at McGladrey & Pullen, LLP, where he worked with a variety of clients ranging from small nonprofit organizations to large multi-national public companies. At the time of his departure, Jay was the National Director of Accounting, overseeing the firm's accounting guidance and training practices, as well as leader of the firm's Accounting Standards Group. Jay served as a member of the Emerging Issues Task Force of the Financial Accounting Standards Board (FASB) from 2006 to 2011. He also was a member of the Financial Reporting Executive Committee of the American Institute of Certified Public Accountants (AICPA) from 2005 to 2011, serving as Chairman from 2008-2011.

Hans Hoogervorst, Chairman, International Accounting Standards Board (IASB)
Hans Hoogervorst became chairman of the International Accounting Standards Board on 1 July 2011 upon the retirement of Sir David Tweedie. The IASB is the London-based body responsible for developing International Financial Reporting Standards (IFRS). Mr Hoogervorst is a former chairman of the Netherlands Authority for the Financial Markets (AFM) and of the technical committee of the International Organization of Securities Commissions (IOSCO). He also formerly held a number of positions in the Dutch Government including Minister of Finance from 2002–2003.

Gary Kabureck, Vice President and Chief Accounting Officer, Xerox Corporation
Gary Kabureck is vice president and chief accounting officer of Xerox Corporation, and responsible for Xerox’s worldwide books of account, external and internal financial reporting and finance systems. He is also responsible for Xerox’s Sarbanes—Oxley financial compliance processes, internal control, audit coordination activities and finance training. He is the interface with the company’s auditors and maintains develops and interprets accounting policies. Kabureck is a member of the Financial Executives International (FEI) National Committee on Corporate Reporting and is chairman of the FEI’s FASB subcommittee. In addition, Kabureck is a member of the Standing Advisory Group to the Public Companies Accounting Oversight Board (PCAOB) and from 2008- 2011 was a member of the advisory council to the Financial Accounting Standards Board.

Joseph Longino, Principal, Sandler O'Neill + Partners, L.P.
Joseph Longino is a Principal of Sandler O'Neill + Partners, L.P., a full-service investment banking firm and broker-dealer focused on the financial services sector. A member of the firm’s Investment Strategy Group, Joe is a primary resource to Sandler O’Neill clients on supervisory, regulatory, and accounting matters, and he also assists with financial, risk management, and strategic planning matters. Joe is a member of the Financial Accounting Standards Advisory Council (FASAC), which consists of a diverse group of senior accounting experts who advise the Financial Accounting Standards Board (FASB) on a broad range of matters affecting financial accounting and reporting standards in the private sector. He is also co-chair of the U.S. chapter of the Corporate Reporting Users’ Forum (CRUF), an international discussion forum committed to engaging the FASB and IASB as they set accounting standards. Drawn from both the equity and fixed-income buy side and sell side, CRUF participants are typically heads of research, senior industry analysts, or portfolio managers.

Jenifer Minke-Girard, Office of the Chief Accountant, U.S. Securities and Exchange Commission
Jenifer Minke-Girard is a Senior Associate Chief Accountant in the Office of the Chief Accountant (OCA) at the SEC and has been a co-supervisor of OCA’s Accounting Group since 2002. Ms. Minke-Girard is responsible for the processes related to oversight and monitoring of the activities of the FASB and the IASB on major projects, and she has also been involved in staff studies and Commission rulemaking projects. She joined the SEC staff in 1998 and has previously served in the role of Assistant Chief Accountant and Associate Chief Accountant in OCA.

Dan Montgomery, Deputy Chair, International Auditing and Assurance Standards Board (IAASB)
Dan Montgomery is Deputy Chair of The International Auditing and Assurance Standards Board (IAASB), an independent standard-setting body that serves the public interest by setting high-quality international standards for auditing, assurance, and other related standards, and by facilitating the convergence of international and national auditing and assurance standards. Mr. Montgomery is a senior partner in the Global Professional Practice department of Ernst & Young, and is the firm’s Global Director of Auditing and Assurance Standards, Methodology & Implementation. Mr. Montgomery is responsible for the firm’s Global Audit Methodology and audit tools. He also is involved with the development of assurance policies and procedures, as well as audit-related training programs and firm publications on auditing matters. Mr. Montgomery is a former member of the U.S. Auditing Standards Board and currently serves as chair of the AICPA’s International Auditing Standards Task Force.