Understanding Fraud Risks: Auditing During the Pandemic (X3-3383128)

Jennifer M. Burns, CPA, is a partner in the Washington D.C. office of Deloitte LLP. She focuses primarily on regulatory and standard-setting matters impacting the accounting profession and the performance of audits. In this role, Ms. Burns has served as the firms’ representative on COSO’s Advisory Council which provided input on the development of the updated 2013 COSO Internal Control- Integrated Framework. She also previously served as a member of COSO’s task force which assisted in the development of COSO’s Guidance on Monitoring Internal Control Systems. From 2004 through 2006, she was a Professional Accounting Fellow at the SEC in the Office of the Chief Accountant. While at the SEC, Ms. Burns worked on regulatory matters related to the development of auditing policies and procedures. During this time, she was the SEC’s observer monitoring the development of COSO’s Internal Control Over Financial Reporting - Guidance for Smaller Public Companies. Prior to joining the Commission, she spent 11 years with Deloitte in its audit practice, first performing audits in Los Angeles, California and then in Deloitte’s national office in Wilton, Connecticut. She graduated cum laude from Claremont McKenna College in Claremont, California. She is a Certified Public Accountant in California and the District of Columbia and is a member of the AICPA.

Carl Mayes is the Senior Technical Manager – Special Projects on the Public Practice and Global Alliances team at the American Institute of Certified Public Accountants (AICPA). He is responsible for managing practice quality initiatives for the AICPA including regulator quality studies, practice monitoring and various technical and regulatory-focused projects. He is the project manager for theAICPA’s Enhancing Audit Quality initiative and manages the execution of the AICPA’s 6-Point Plan to Improve Audits.

Prior to joining the Public Practice and Global Alliances team, Mr. Mayes was materially involved in performing market research, developing the business plan and identifying the membership model for the AICPA Not-for-Profit Section.

While working with the AICPA Peer Review team, he served as the liaison to the Education and Communication Task Force of the Peer Review Board. In that capacity, he authored the AICPA’s How to Conduct a Peer Review and How to Conduct an Engagement Review courses; authored the Peer Reviewer Competency Exam; developed numerous webcasts on peer review and practice monitoring; and developed and/or reviewed all technical content presented at the 2012 and 2013 AICPA Peer Review Conferences.

Before joining the AICPA, Mr. Mayes worked as an auditor for regional and local public accounting firms. He is a member of the AICPA and North Carolina Association of CPAs and is licensed in North Carolina.

Mr. Mayes graduated Magna Cum Laude from Duquesne University with a bachelor’s in business administration in 2006.