Linda B. Bergen, CPA, MBA Director of Corporate Accounting Policy

Citigroup Inc.

Linda Bergen is a Director and Head of External Affairs and SEC Reporting in Citigroup’s Corporate Accounting Policy department. Since 1997, Linda has led Citigroup’s efforts to implement new accounting standards for consolidation of special purpose entities, sales of financial assets, financial instruments, pensions, and guarantees. Previously, she was at J.P. Morgan & Co. for 8 years, where she was the head of the Accounting Policies Department and also of the Public and Regulatory Reporting Departments. She was responsible for SEC and Federal Reserve filings, as well as risk-based capital and analysis of consolidated financial results. Linda previously spent eleven years at Coopers & Lybrand, specializing in financial institutions. Linda is the Chairman of the AICPA’s Depository Institutions Expert Panel. Linda is a member of the Committee on Bank Accounting and Reporting (COBAR), and former Chairman of The Clearing House’s Financial Reporting Committee. She is also a past member of the AICPA’s Financial Reporting Executive Committee, the Stockbrokerage and Investment Banking Expert Panel and the FAS 140 Audit Issues Task Force. Linda has been an adjunct professor of accounting, financial management and mathematics for the City University of New York (program formerly associated with Cornell University) since 1980. Linda has a B.A. in Mathematics and an M.B.A. in Accounting from New York University, where she was graduated with distinction. Linda also pursued graduate studies in mathematics.

John Bishop Partner

PricewaterhouseCoopers LLP

John is currently the co-leader of the Financial Instruments team within the Accounting Services Group of PwC’s National Office. In that role he leads the group in advising the firm’s clients on a wide array of accounting and reporting matters. John is one of the firm’s experts in the accounting for derivatives, financial instruments, financing transactions (i.e. securitizations and leasing), consolidation and foreign currency matters. He has worked with and advised a variety of the firm’s clients including investment banks, commercial banks, private equity firms and companies in the merchant power, utility, real estate and retail industries. Prior to his national office role, John served as the senior technical partner for the firm’s Capital Markets Accounting Advisory Services Practice (CMAAS). This is a specialty practice that assists our clients in dealing with accounting and reporting matters related to transactions and capital markets events. The group specializes in providing advice around financial instrument issues such as derivatives and hedging, financing arrangements and fair value measurements. Other areas of specialty are leasing, share based payments and advice around structuring joint ventures, leveraged recapitalizations, and other investment and acquisition events. John holds a BBA in accounting from Hofstra University and an MBA in finance from New York University. John is a licensed CPA in the states of New York and New Jersey.

Wesley R. Bricker Chief Accountant - Office of the Chief Accountant

U.S. Securities and Exchange Commission

Wes is the Chief Accountant for the U.S. Securities and Exchange Commission. In the role, he serves as the principal advisor to the SEC on accounting and auditing matters. He consults with registrants, auditors and other industry representatives, and is responsible for the oversight of the Financial Accounting Standards Board (FASB) and the Public Company Accounting Oversight Board (PCAOB), among the other duties of the Chief Accountant.

He joined the SEC from PricewaterhouseCoopers LLP, where he was a partner responsible for clients in the banking, capital markets, financial technology, and investment management sectors.

Earlier, he served as a professional accounting fellow in Office of the Chief Accountant and prior to that held various audit and professional practice positions at PwC, including in the firm’s national office during the global financial crisis advising on complex financial accounting matters.

Mr. Bricker is trained as an accountant and lawyer with degrees from Elizabethtown College and the American University Washington College of Law. He is licensed to practice as a certified public accountant in Virginia, Maryland, the District of Columbia, Pennsylvania, and New Jersey and as an attorney in New York.

Angus Champion de Crespigny Blockchain Strategy Leader – Financial Services Organization

Ernst & Young LLP

Angus serves as the Blockchain Strategy Leader for Financial Services in the Americas. Over the past three years he has coordinated a global team and overseen the development and execution of services to financial institutions and startups in the blockchain, cryptocurrency and distributed infrastructure industries. He has advised financial institutions, large enterprises, startups and governments, working across multiple areas including identity management, customer onboarding, supply chains, and the development of new business models. Angus has assisted financial institutions in integrating cryptocurrencies into their traditional business and infrastructure, advising on custody, regulatory, control and security implications. Angus has contributed and led industry initiatives around digital identity and decentralized reputation systems, producing industry-leading research for industry organizations. Angus has led teams to develop multiple blockchain-enabled products and platforms to address many areas of his clients’ businesses, including identity management, customer onboarding, supply chains, and new business products. Angus has developed blockchain innovation frameworks, identifying and evaluating numerous use cases for distributed ledger technology, and developed go-to-market plans to leverage the technology to create new products and enter new markets. Angus has a strong background in technology and regulatory compliance and has applied his compliance and technical experience to a broad range of large-scale strategy and implementation engagements.

Alison L. Clark Senior Policy Accountant

National Credit Union Administration Alison is the senior policy accountant working directly for the chief accountant within the Office of Examination & Insurance at NCUA. She was Acting Chief Accountant for NCUA during 2016. Alison earned her B.S. in Accounting from Husson College in Bangor, Maine, and an MBA from New Hampshire College. Alison is a CPA and CFE who not only has a diverse background in the private sector but also within NCUA. She has worked in public accounting in a midsize regional firm in Maine and kept the books and records for one of the firm’s largest clients during the “off season.” During her 14 years with NCUA, she has been an examiner, a problem case officer, and a liquidation analyst in the Asset Management & Assistance Center (AMAC) in Austin, TX. When she is not at work, she enjoys all things ‘DIY’, competitive horseback riding, her little dog, Millie, and her husband of 23 years.

Shannon B. Detling Director National Professional Services Group

PricewaterhouseCoopers LLP Shannon is a director in PwC’s National Professional Services Group in the financial instruments team. Prior to joining the national office, Shannon worked for ten years in PwC’s Financial Markets practice in New York City. Shannon regularly assists engagement teams and clients in addressing complex accounting issues under US GAAP and IFRS on a number of topics including derivatives and hedging, leasing, foreign currency, fair value, transfers of financial assets, consolidation, financing (liabilities and equity), and earnings per share. Shannon advises clients on financing strategy and capital markets alternatives, financial risk management, and valuation. Shannon also assists clients with the design, implementation, and integration of treasury systems, processes and controls. Prior to joining PwC, Shannon worked on the staff of the Financial Accounting Standards Board. Shannon graduated Magna Cum Laude from Brigham Young University with a Master's of Accountancy and Bachelor of Science in Accounting. Shannon is a Certified Public Accountant in New York.

Steven Farrar Supervisory Analyst, Vice President of the Central Liquidity Facility

National Credit Union Administration Steve has been with NCUA since 1987. He served as a Problem Case Officer from January 1989 to March of 2000. From March 2000 to November 2000, Steve was a Corporate Credit Union Examiner and joined the Division of Risk Management in the Office of Examination and Insurance in November 2000 as a Loss Risk Analysis Officer through March 2015. Steve currently is a Supervisory Analyst and is the Vice President of the Central Liquidity Facility. Steve’s training and experience includes the following:

• Instructor and content developer for NCUA’s Problem Resolution Seminar • Speaker at the AICPA Conferences on Credit Unions on capital adequacy and

consolidations • Author of NCUA instructions on Special Assistance and Enforcement Actions • Policy expert for NCUA’s rulemaking for risk-based capital • Author of Letters to Credit Unions on the subject of Capital Adequacy • Maintenance of the NCUSIF’s reserves and evaluation of adequacy of the NCUSIF • Supplemental Capital Working Group

Steve is a graduate of The Eastern Montana College in Billings, Montana, with a Bachelor of Science in Business Administration (Information Systems).

Sydney K. Garmong, CPA Partner

Crowe Horwath LLP Sydney Garmong is a partner in the national office with Crowe Horwath LLP, located in Washington, DC. Her primary responsibility is to address accounting and regulatory issues affecting financial institutions. In this role, Sydney is responsible for responding to proposals issued by standard-setters and regulators on matters affecting financial institutions. She currently serves as a member of the American Institute of Certified Public Accountants (AICPA) Depository Institutions Expert Panel (DIEP), and previously served as the chairperson. This committee maintains an ongoing liaison with various regulatory agencies and standard-setting bodies who affect financial institutions and include the FDIC, Federal Reserve, NCUA, OCC, SEC and the FASB. Sydney currents serves as the chairperson of the AICPA’s Credit Losses Task Force, which is focused on accounting and auditing implementation issues of the FASB’s Current Expected Credit Losses (CECL) model. Sydney also is a member of the Financial Accounting Standards Advisory Council (FASAC), which advises the FASB on agenda projects, possible new agenda items, project priorities, procedural and other matters. She is a former member of the Public Company Accounting Oversight Board’s (PCAOB) Standing Advisory Group (SAG). In addition to addressing technical issues, Sydney is a frequent speaker at industry and regulatory conferences. Sydney currently serves as chairperson for the AICPA National Conference on Bank and Savings Institutions. Sydney is also a committee member of the AICPA National Conference on Credit Unions and served previously served as chairperson. Sydney is a former chairperson of the Financial Manager Society’s (FMS) Board of Directors. She is also the former chair of FMS’s Accounting Council, which helps shape the direction of FMS in the area of accounting issues, and a former member of FMS’s Financial Institutions Accounting Committee (FIAC). She serves as treasurer on the Board of Directors of WHF Foundation, and formerly served as president and secretary. Sydney is also a former member of the Board of Directors of Women in Housing and Finance (WHF). Sydney is a member of Crowe’s women’s initiative, Women Leading @ Crowe, and serves on its Executive Council. She also serves on the Board of Trustees of Crowe Horwath Foundation. Prior to joining Crowe, she was a senior manager at the AICPA in Washington DC. During her three years with the AICPA, she addressed financial institution and financial instrument accounting, auditing and regulatory matters. She served as the staff liaison to the AICPA's Financial Services Expert Panel and worked on financial institution projects with the Financial Reporting Executive Committee (FinREC), the AICPA’s senior technical committee. Sydney was a senior manager, prior to joining the AICPA, with an accounting firm where she served clients in the financial services industry, including banks, thrifts, credit unions, and mortgage companies, for ten years. Sydney holds a Bachelor of Science in Finance and Real Estate from Indiana University in Bloomington, Indiana. She is a certified public accountant, licensed in the District of Columbia, and a member of the AICPA.

Michael J. Giammalvo Partner

Crowe Horwath LLP Mr. Giammalvo is the National practice leader for the firm’s financial services tax group where he oversees the delivery of tax consulting and compliance services to many of the firm’s financial services clients throughout the United States. He is also currently serving as a member of the firm’s Board of Directors and also leads the firm’s tax strategy efforts. Additionally, he is a frequent writer and lecturer on bank taxation matters. Mr. Giammalvo is personally involved with over 50 financial services clients that range from start-up de-novo banks to multi-state public companies with $25+ billion balance sheets. He works extensively in the areas of strategic tax planning, mergers and acquisitions, financial accounting for income taxes, financial accounting for uncertain tax positions, stock-based compensation plans and IRS and state tax examinations. He is also a subject matter expert on Subchapter S corporation matters.

Jennifer L. Gibbons Assistant Director, Attorney - Division of Enforcement and Investigations

Public Company Accounting Oversight Board Jennifer Gibbons is an Assistant Director in the Division of Enforcement and Investigations. Prior to joining the PCAOB in 2014, Ms. Gibbons practiced law at Williams & Connolly LLP, where she focused her practice primarily on representing financial institutions in civil litigation. Before practicing law, Ms. Gibbons worked in the Corporate Reporting group at American Express. Prior to that, Ms. Gibbons was a senior manager in KPMG LLP’s assurance practice, where she audited global financial institutions. Ms. Gibbons received her J.D. from the University of Arizona, where she was the Editor-in-Chief of the Arizona Law Review. She earned her B.S. degrees in Accountancy and Political Science from Northern Arizona University.

Dominick Giuffrida Partner – National Professional Practice Group

Ernst & Young LLP

Dom is a partner in Ernst & Young LLP’s National Professional Practice group. His responsibilities focus on the banking industry and include providing accounting, auditing and reporting guidance to EY’s financial services engagement teams and clients. Prior to joining Professional Practice, Dom spent most of his 25+ years with EY delivering assurance and advisory services to financial services clients, including leading companies in the banking, asset and wealth management, broker/dealer and asset servicing industries. Dom is a member of the AICPA’s Depository Institution Expert Panel. Dom's career took him to Zurich, Switzerland, from mid-2004 through June 2011. While in Europe, Dom provided assurance and advisory services to some of EY's largest global financial services and industrial clients and was a director in the EY Capital Markets group with responsibility for crossborder debt and equity transactions. Dom holds an MBA in Finance from the Stern School of Business at New York University and a Bachelor of Science in Accountancy from the State University of New York at Albany. He is a Certified Public Accountant in the state of New York.

James E. Glassman Managing Director, JP Morgan Chase & Co. Head Economist, Chase Commercial Banking

As managing director with JPMorgan Chase and head economist for Chase Commercial Banking, James Glassman provides market insights to help clients better understand the changing economy and its impact on their business. Mr. Glassman also works closely with the firm’s Corporate Sector, including the Chief Investment Office and Investor Relations, as well as the Investment Bank and Government Relations groups, providing financial analysis and research. A publisher of independent research on the principal forces shaping the economy and financial markets, Mr. Glassman is regularly cited in the financial media, where he is also a frequent commentator on economic policy issues. Additionally, he is a long-standing participant in the widely-followed Federal Reserve Bank of Philadelphia Survey of Professional Forecasters and the National Association of Business Economists’ panel of macro-economic forecasters. From 1979 through 1988, Mr. Glassman served as a senior economist in the Research & Statistics and Monetary Affairs departments at the Federal Reserve Board in Washington, D.C. His responsibilities ranged from analysis and forecasting of inflation and labor market developments, to analysis of the Federal Reserve’s operating strategies and interest rate markets, to the development of monetary and reserves projections. He joined Morgan Guaranty in 1988 and then Chemical Bank in 1993, which, through a combination of mergers, became JPMorgan Chase & Co. Mr. Glassman earned a bachelor’s degree from the University of Illinois, Champaign-Urbana and a master’s degree in Economics from the University of Illinois, Chicago. He was awarded a Ph.D. in Economics from Northwestern University.

Jeremy Goss Senior Manager

Grant Thornton LLP

Jeremy is a Senior Manager in the New York office of Grant Thornton. He has 15 years of accounting and auditing experience serving financial services companies. Jeremy’s experience includes leading teams in audit, attestation and consulting services for public and private financial institutions, specialty finance entities, mortgage companies, credit card companies, and real estate investment trusts. He assists clients with regulatory reporting (including FFIEC institution-level “call” reporting as well as FRB bank holding company-level financial reporting, CCAR and DFAST). His experience also includes consulting on mergers and acquisitions, initial public offerings, private stock offerings, internal audit (including SOX 404 compliance/FDICIA ICFR, operational and compliance audits), loan reviews and valuation services including loans, investment securities, servicing rights, mortgage and interest rate derivatives, financial liabilities and share-based compensation. Jeremy is experienced in credit risk evaluation of wholesale and retail loan portfolios. His experience includes detailed analysis of the methodologies, calculations and rationale used in determining appropriate levels of allowance for loan losses in accordance with established principles, regulatory guidelines and industry practice. During his career, Jeremy has lead teams in auditing several FDIC-assisted acquisitions (for the acquiring banks) and assessment of the acquirer’s controls over the applicable processes. Jeremy has extensive experience in accounting consulting and research using U.S. generally accepted accounting principles (GAAP) via the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC), specifically as it relates to issues facing the financial services industry – such as loan accounting (ASC 310-10, 20 and 30), securities accounting (ASC 320-10 and 325-40), debt/equity determinations, true sale accounting, variable interest entities and securitizations. Jeremy is a Certified Public Accountant in New York. He is a member of the AICPA and the New York State Society of Certified Public Accountants where he serves as the Vice Chair of the Banking Committee. Jeremy is a member of the Association of Certified Anti-Money Laundering Specialists (ACAMS). Jeremy regularly delivers continuing education on existing and upcoming generally accepted accounting principles to clients, practitioners and industry groups.

Michael H. Hall Partner - Department of Professional Practice

KPMG LLP Michael is a partner in KPMG’s Department of Professional Practice (DPP) in New York. Previously, he led KPMG’s On-Call Technical Accounting Advisory Services. He provided financial statement audits in KPMG’s Northeast Financial Services practice for 10 years, focusing on banks and mortgage banks. He has more than 29 years of experience in accounting, financial reporting, and auditing with KPMG. Michael leads KPMG’s Banking, Financial Assets and Fair Value Topic teams and also advises on both U.S. GAAP and IFRS. He is KPMG’s representative on the AICPA’s Depository Institutions Experts Panel. His in-depth experience covers business combinations, securitizations, leasing, consolidations and equity method accounting, debt and equity issuances, derivatives, real estate investment transactions, financial institutions, energy, real estate, manufacturing and pharmaceuticals. He speaks on various accounting topics for industry organizations, including the American Institute of Certified Public Accountants, the Pharmaceutical Research and Manufacturers of America, Structured Finance Industry Group, Association for Financial Professionals, the Equipment Leasing Association, IMN Asset-Backed Securitization, Practicing Law Institute, Institutional Investor events, Directors Roundtable, and the Mortgage Banker’s Association. Michael is a contributing author of KPMG’s publications on leasing, credit losses, fair value and KPMG’s Defining Issues. He has provided reports and served as an expert witness regarding the application of accounting literature. He has also assisted addressing government investigations surrounding accounting matters. In addition, he has served as an arbitrator in disputes involving accounting matters. He has a bachelor of science degree from Rutgers University. He is a member of the New York and New Jersey CPA Societies, the AICPA, the Structured Finance Industry Group Accounting/Tax Committee, and KPMG’s Financial Instrument and Derivatives Resource Team.

Sean M. Healey Supervisory Financial Analyst

Federal Reserve Board of Governors

Sean Healey is a Supervisory Financial Analyst with the Capital and Regulatory Policy team at the Board of Governors. He is also the Board’s representative to the Working Group on Capital, a subgroup of the Basel Committee on Banking Supervision. He has worked on domestic rulemakings related to bank capital, Basel III implementation, TLAC, the GSIB surcharge, and credit risk retention. Sean studied at New York University and Johns Hopkins University.

Jeffrey Honeycutt Audit Partner, National Banking Audit Practice Leader

Grant Thornton LLP

Jeff is a partner in the Carolinas assurance practice and has been practicing in public accounting for over twenty-one years. Jeff has served a wide array of public and private companies, primarily in the financial institution and financial services industries. He is very experienced with SEC securities offerings and private placements. He also has extensive experience in mergers and acquisitions, recaps and other financing transactions. In addition to his audit responsibilities, Jeff has participated directly in numerous financial consulting projects for his clients, including acquisition and disposition due diligence, cost accounting projects, operational and productivity improvement projects. Jeff is a frequent training instructor both internally and externally on topics including technical accounting matters, public reporting issues and other current auditing topics.

Jeff’s client portfolio includes serving as the lead partner on public filers, specialized finance enterprises, as well as investment companies and investment partnerships. Jeff holds the Firm’s SEC Designation required to lead pubic company engagements and is Yellow Book certified.

Jeff is a Certified Public Accountant in North Carolina and is a member of the American Institute of Certified Public Accountants, and the North Carolina Association of Certified Public Accountants.

An active participant throughout his career in community organizations, Jeff currently serves as the Chairman of the board of directors of Autism Speaks of the Carolinas. He is also on the Executive Leadership Team of the American Heart Association. He has received numerous awards for his professional and community leadership. He is a graduate of Leadership Charlotte and the Charlotte Chamber Leadership Program.

Bachelor’s in Business Administration (concentration in Accounting), Appalachian State University.

Jonathan Howard Senior Consultation Partner, Financial Instruments - National Office Accounting Services

Deloitte & Touche LLP Jon is a partner in the National Office of Deloitte & Touche LLP (Deloitte). He serves as the senior consultation partner of the Financial Instruments Group in Accounting Services. In this role, he leads the group that provides accounting consultation to Deloitte client service personnel on financial instrument matters. Jon’s primary areas of responsibility are in the accounting for derivative instruments and hedging activities, debt and equity securities, structured financing transactions, transfers of financial assets (including securitizations) and accounting for loans (including impairments). He is also a member of the Consolidations team. As the senior consultation partner of the Financial Instruments Group, he is responsible for the development of the Firm’s guidance, communications and publications in those areas. He is also responsible for assisting in preparing the Firm’s response to certain standard setting initiatives in the United States. Jon is Deloitte’s representative on the Financial Accounting Standards Board’s Transition Resource Group for Credit Losses. In addition, he is Deloitte’s representative on the AICPA’s Depository Institutions Expert Panel and the Venture Capital/Private Equity Practice Guide Task Force. He previously was the Firm’s representative on the FAS 140 Servicer Discretion Resource Group, the EITF 03-1 (Other Than Temporary Impairments) Working Group, the EITF 12-D (Joint and Several Obligations) Working Group, and the Visa IPO Task Force. Jon is one of fourteen members of the global firm’s Financial Instruments Expert Advisory Panel for International Accounting Standards. In that role, he provides his views on the accounting for financial instruments to the firm’s Global IFRS Leadership Team. Prior to his admission as a partner in the firm in August 2003, he served as a senior manager in the Financial Instruments Group (June 2000 – August 2003). Before that, he was a senior manager in the SEC Services group in Wilton (June 1998 – May 2000). In this role, Mr. Howard was responsible for reviewing and consulting on filings with the U.S. Securities and Exchange Commission, and auditor independence issues. Prior to joining the National Office in Wilton, Mr. Howard was an audit manager in the financial services industry line in Seattle, Washington. He primarily served depository institution clients, including Washington Mutual. Mr. Howard joined the audit staff of the Firm in Los Angeles in 1992. Mr. Howard received his B.A. in Economics from the University of California at Los Angeles. He is a licensed CPA in the states of California and Connecticut

Christine E. Jung Professional Accounting Fellow

Federal Reserve Board of Governors

Christine Jung is a professional accounting fellow at the Board of Governors of the Federal Reserve System. She is responsible for monitoring and formulating positions on accounting and auditing proposals, standards, and other developments impacting the banking industry. Prior to joining the Board, she was a senior manager at RSM US LLP. Ms. Jung has more than 14 years of professional experience servicing clients in the financial services sector. She holds a BA in business administration from California State University, Fullerton, and she is a certified public accountant licensed in California.

Shayne B. Kuhaneck Assistant Director

Financial Accounting Standards Board Shayne Kuhaneck is an assistant director of technical activities at the Financial Accounting Standards Board (FASB). In this role, Shayne oversees implementation activities for FASB standards and projects related to credit losses, hedging, recognition and measurement of financial instruments, and leases. He also oversees projects that include nonemployee share-based payments, consolidations, and distinguishing liabilities from equity. Shayne re-joined the FASB in June of 2015. Previously, he served as a senior technical advisor in GE Capital’s Accounting Policy Group, where he focused on technical accounting matters related to acquisitions and dispositions of significant businesses, impairment of financial assets, derivatives and hedging activities, consolidation, and debt and equity classification matters. Prior to joining GE Capital, Shayne was a member of KPMG’s Audit practice in Hartford, Connecticut. His audit experience includes global public companies and private companies. Shayne’s clients primarily were in the consumer products, manufacturing, and technology industries. He provided audit services to companies reporting under U.S. GAAP and has extensive experience advising on technical accounting issues related to financial instruments. Shayne is a veteran of the United States Navy, where he served as a member of the submarine force. Shayne has a B.S. in accounting from the University of Connecticut. He is a CPA in Connecticut.

Michael P. Maloney Senior Policy Analyst

Federal Deposit Insurance Corporation Michael Maloney is a Senior Policy Analyst at the FDIC in the Capital Markets Branch within the Division of Risk Management Supervision. He has been with Capital Markets for the last five years. Prior to joining the FDIC, Michael was as a Financial Analyst with the Pension Benefit Guaranty Corporation. Michael is a Chartered Financial Analyst and a Certified Public Accountant.

Rachel E. Mincin Associate Chief Accountant - Office of the Chief Accountant

U.S. Securities and Exchange Commission

Rachel is an Associate Chief Accountant in the SEC’s Office of the Chief Accountant. Rachel’s responsibilities include the following activities of professional accounting standard setting bodies, consulting with registrants on accounting and reporting matters, and participating in the development of the Commission’s interpretation and rule proposals. Rachel joined the SEC’s Office of the Chief Accountant in 2007, after spending a year as a Senior Policy Accountant with the OCC. Prior to joining the OCC, Rachel spent six years in the SEC’s Division of Corporation Finance. Prior to joining the SEC, Rachel worked in public accounting for PricewaterhouseCoopers. Rachel holds a Bachelor of Science degree in Accounting from the University of Virginia.

Benjamin T. Pegg Risk Expert

Office of the Comptroller of the Currency Benjamin Pegg is a Risk Expert in the Capital and Regulatory Policy Division at OCC. He is a member of the Working Group on Disclosures and the Quantitative Impact Study Working Group. Prior to joining the OCC in 2012, he has worked as an actuary at Housing and Urban Development and The Hartford. Benjamin is a graduate of Robert Morris University in Pittsburgh, Pennsylvania.

Tiffany A. Richardson Partner

Crowe Horwath LLP

Ms. Richardson is a partner at Crowe Horwath LLP, currently leading the tax department in Crowe’s Denver, CO office. She has 14 years of public accounting experience providing tax consulting and compliance services to financial institutions. During her career, Ms. Richardson has spent the majority of her time focusing on ASC 740, Accounting for Income Taxes, for banks. Most recently, Ms. Richardson is advising FinTech companies on the taxation of cryptocurrencies. Ms. Richardson graduated from Ball State University with her Masters of Science in Accounting.

John R. Rieger Deputy Chief Accountant

Federal Deposit Insurance Corporation

Currently: Deputy Chief Accountant in the division of Risk Management Supervision at the FDIC in Washington, DC. Previous positions held include:

Vice-president of accounting policy at U.S. Bank in Minneapolis Minnesota, a 400 billion dollar financial institution responsible for core accounting policy covering all lending, leasing, bank assets, bank acquisitions and all dispositions for the bank. Director of accounting and financial reporting at the Association for Financial Professionals in Bethesda Maryland, promoted, trained and advocated on U.S. and International Accounting Standards to the 15,000 financial professional members. Principal Administrator at the Organization for Economic Cooperation and Development (OECD) in Paris France. Responsible for global policy to member and nonmember countries on international accounting, corporate governance and anticorruption. Senior accounting advisor for the United States Agency for International Development (USAID) in Washington DC responsible for transitioning countries in Central Asia and Southeast Europe to International Accounting Standards. Previous owner of a CPA firm in Colorado Springs, Colorado, performing accounting, tax and financial services to clients.

Past member of the Depository Institute Experts Panel. Past member of the NASB/AICPA committee on certification reciprocity. Past member of UNCTAD (United Nations Conference on Trade and Development Accounting Committee) on developing accounting standards for SMEs. Graduate in accounting from Illinois State University. Licensed CPA in Illinois, Colorado, Florida, Virginia.

R. Harold Schroeder Board Member

Financial Accounting Standards Board R. Harold “Hal” Schroeder was appointed to the Financial Accounting Standards Board (FASB) by the Financial Accounting Foundation (FAF) effective as of February 28, 2011, reappointed to a second term in 2015. Mr. Schroeder is a CPA who brings over 30 years of diverse experience in investing and financial reporting to the FASB. Most notably, he brings a strong investor perspective to the FASB, with more than 15 years of experience working with all facets of the investment community. During his career, he has viewed the preparation of financial statements and the application of accounting standards from varying perspectives including auditor, preparer and investor. Prior to joining the Board, Mr. Schroeder was a partner at Carlson Capital, L.P., a Dallas-based money manager with assets under management of over $6 billion. He joined Carlson Capital’s relative value arbitrage team in 2000 and was a member of the firm’s management and investment committees. As a senior portfolio manager, he focused on the financial services industry, including both public and private companies. Mr. Schroeder also spent five years as a senior equity analyst with Schroder & Company, Inc. (subsequently acquired by Citigroup Inc.) and KBW, Inc. (formerly Keefe, Bruyette & Woods Inc.), both based in New York City. From 1993 to 1995, he was Chief Financial Officer for New York-based Nafinsa Securities, Inc., and various other subsidiaries, of Nacional Financiera, SNC, the primary development bank for the Mexican government. Prior to that, he spent thirteen years with Ernst & Young, including the firm’s National office as well as client-serving roles in New Orleans and New York, where he was a partner in the financial services division. From 2008 until his appointment to the Board, Mr. Schroeder was a member of FASB’s Emerging Issues Task Force (EITF). From 2008 to 2010 he also was a member of the Standing Advisory Group for the Public Company Accounting Oversight Board, the organization created by the Sarbanes-Oxley Act of 2002 to oversee the audits of public companies in order to protect the interests of investors and the public interest by promoting informative, accurate, and independent audit reports. Mr. Schroeder earned his Master of Business Administration from Tulane University and a Bachelor of Science degree in accounting from the University of New Orleans.

Amanda R. Simpson Professional Accounting Fellow

Office of the Comptroller of the Currency Mandi Simpson joined the OCC’s Office of the Chief Accountant in August 2016 as a Professional Accounting Fellow. Mandi is a Certified Public Accountant with 12 years of experience in the Financial Services group of Crowe Horwath LLP. In her career at Crowe, she worked in Crowe’s offices in Indianapolis and Atlanta, and focused largely on serving community bank clients. Mandi attended Taylor University where she earned her bachelor of science in Accounting Systems.

Robert F. Storch Chief Accountant

Federal Deposit Insurance Corporation Mr. Storch is Chief Accountant in the FDIC’s Division of Risk Management Supervision. His principal responsibilities include the development of accounting policies and reporting requirements for banks and the review of depository institutions’ accounting for specific transactions. Mr. Storch represents the FDIC on the Basel Committee on Banking Supervision’s Accounting Experts Group. He also chairs the Federal Financial Institutions Examination Council’s Task Force on Reports. Mr. Storch’s other duties involve participation in the development of the FDIC’s regulations and supervisory policies pertaining to auditing programs and oversight over the FDIC’s securities registration and disclosure function under the federal securities laws. Mr. Storch joined the FDIC in 1973 as an examiner trainee in Philadelphia, Pennsylvania, and became a commissioned bank examiner in 1978. He transferred to the FDIC’s Washington Office in 1981 and served as a financial analyst and accounting policy specialist before being promoted to Chief of the Division of Supervision’s Accounting Section in 1988. In July 2002, Mr. Storch was designated Chief of the Accounting and Securities Disclosure Section in the Division of Supervision and Consumer Protection. He was named Chief Accountant in February 2003. Mr. Storch is a graduate of Muhlenberg College in Allentown, Pennsylvania, and earned an M.B.A. in accounting and finance from the Wharton Graduate Division of the University of Pennsylvania. He is also a graduate of the Graduate School of Banking at the University of Wisconsin. Mr. Storch is a Certified Public Accountant and a member of the American Institute of CPAs.

Glenn Tempro Associate Director

Public Company Accounting Oversight Board Glenn Tempro joined the PCAOB in 2003 working on and leading the inspections of large, small and international auditing firms. Prior to joining the PCAOB, Mr. Tempro worked for more than decade at a Big 4 firm focusing on the audits of financial service companies.

Rusty Thompson Deputy Comptroller and Chief Accountant Office of the Comptroller of the Currency

Rusty is the Deputy Comptroller and Chief Accountant at the Office of the Comptroller of the Currency (OCC). In this role, he serves as the OCC’s authoritative source for bank accounting and financial reporting providing accounting counsel to examiners, the banking industry, and the accounting profession. Rusty joined the OCC in 1989 as a Professional Accounting Fellow, was named District Accountant for the Southern District in 1991, Assistant Chief Accountant in 2005, Deputy Chief Accountant in 2011, and Deputy Comptroller and Chief Accountant in 2014. Prior to joining the OCC, he spent eleven years in public accounting with two large national accounting firms (EY & PwC). He graduated from the University of Texas at Arlington in 1978 with a B.B.A. in accounting. Rusty is a National Bank Examiner and a Certified Public Accountant.

Barbara K. Vanich Associate Chief Auditor - Office of the Chief Auditor

Public Company Accounting Oversight Board Barbara Vanich, Associate Chief Auditor, joined the Office of the Chief Auditor at the PCAOB in 2009. Prior to joining the PCAOB, Ms. Vanich worked in accounting policy at JPMorgan Chase and as a consultant providing accounting advisory services. In addition, she was in the audit practice of a large firm focusing on the audits of financial services companies. Barbara earned a B.S. in accounting from Point Park University. She is a Certified Public Accountant.

Brandon Vaughn Managing Director, Audit

Grant Thornton LLP

Brandon is a managing director in the Audit Methodology and Standards Group and has been practicing in public accounting for over eleven years. Brandon has served various companies, but primarily focuses on companies in the financial institutions and financial services industries. He has performed audits and consulting services for both public and private financial institutions. He has also performed audits for companies in the mortgage servicing, specialty finance, payday lending, credit card and broker-dealer sectors. Brandon has also performed audits for companies in the manufacturing, not-for-profit, employee benefit plan and real estate industries during his career. Brandon previously completed a rotation in Grant Thornton’s national office in the Audit Methodology and Standards Group focusing on the financial institutions and financial services industries. He also is a member of the Center of Excellence Audit Coaching Program for Grant Thornton where he focuses on coaching audit teams to maintain high audit quality when performing internal control audits. Brandon graduated from Appalachian State University with a M.S. in Accounting with a concentration in Accounting Information Systems. Brandon also holds a B.S.B.A in Accounting and Finance & Banking from Appalachian State University. Brandon is a Certified Public Accountant in North Carolina. He is a member of the AICPA and the North Carolina Association of Certified Public Accountants. Brandon is a member of the finance committee of Classroom Central, which is an organization that collects and distributes free school supplies.

Joanne Wakim Assistant Director and Chief Accountant

Board of Governors of the Federal Reserve System

Ms. Wakim is the Chief Accountant of the Federal Reserve Board's Division of Banking Supervision and Regulation. Her principal responsibilities include advising the Federal Reserve Governors and senior Board staff on the implications of key accounting, auditing and reporting issues facing the banking industry. She is the senior Federal Reserve Board official responsible for the development of policy positions on domestic and international accounting, auditing, reporting, disclosure, and related internal control issues affecting the banking industry. In addition to her responsibilities as Chief Accountant, Joanne oversees the Federal Reserve Board’s Policy Implementation Effectiveness function. She also represents the Federal Reserve Board on various subgroups of the Basel Committee on Banking Supervision. Prior to joining the Federal Reserve Board, Joanne worked at the Office of Thrift Supervision. Joanne’s other experience includes participating in the accounting standard-setting process while working at the Financial Accounting Standards Board (FASB) and working as an auditor at Ernst & Young in Atlanta, Georgia. Joanne is a Certified Public Accountant and holds a Bachelor in Accounting from Clemson University.