Regulators and Standards Setters

Updates and Discussion

Marc Panucci, CPA, Megan Zietsman, CPA, Tom Seidenstein, Mike Santay, CPA, Noel Allen, JD

About the Panelists : The panel featured Marc Panucci, CPA, deputy chief accountant of the Office of the Chief Accountant, SEC; Megan Zietsman, CPA, the chief auditor and director of professional standards, Office of the Chief Auditor, PCAOB; Tom Seidenstein, chair of the International Auditing and Assurance Standards Board (IAASB); Mike Santay, CPA, chair of the AICPA's Auditing Standards Board (ASB); and Noel Allen, JD, outside legal counsel for the National Association of State Boards of Accountancy (NASBA). The panel was moderated by Douglas Carmichael, PhD, CPA, the Claire and Eli Mason Professor of Accountancy at Baruch College.Each panelist presented some brief introductory remarks before a panel discussion featuring each of the panelists. The following is an edited and condensed transcription of those remarks and an edited and condensed summary of the ensuing panel discussion.