Financial Accounting Standards Advisory Council (FASAC)

MEMBERS AS OF August 2014

Mr. Steven E. Buller

Mr. Prat Bhatt
Senior Vice President and Corporate Controller
Chief Accounting Officer
Cisco Systems

Ms. Kay Booth
Managing Director
Cappello Waterfield & Co., LLC

Mr. John Boulton
Director, Accounting Research and Policy
Fitch Ratings

Mr. Peter M. Carlson
Executive Vice President and
Chief Accounting Officer
Met Life

Ms. Susan S. Coffey
Senior Vice President, Public
Practice & Global Alliances
American Institute of CPAs

Ms. Colleen K. Conrad
Executive Vice President and Chief Operating Officer
National Association of State Boards of Accountancy

Mr. Neil A. Cotty
Chief Accounting Officer
Bank of America Corporation

Mr. Marc A. Delametter
Oklahoma Accountancy Board Member

Mr. Anthony J. Dowd
Chief of Staff
Office of Paul A. Volcker

Ms. Cathy Engelbert
Deloitte & Touche LLP

Ms. Cynthia M. Fornelli
Executive Director
Center for Audit Quality

Mr. Larry Gray
Senior Partner—Professional Practice Group
EisnerAmper LLP

Ms. Linda L. Griggs
Morgan, Lewis & Bockius LLP

Ms. Wendy M. Hambleton
Partner, Director of SEC Services

Ms. Gail L. Hanson
Senior Vice President & Chief Financial Officer
Aurora Health Care, Inc.

Ms. Jan Hauser
Chief Accounting Officer
General Electric Company

Mr. Michael (Mick) G. Homan
Vice President, Finance & Accounting—Corporate Accounting
The Procter & Gamble Company

Dr. Patrick E. Hopkins
Professor & SungKyunKwan Professor of Business
Kelley School of Business
Indiana University

Mr. Xihao Hu
Senior Vice President and Chief Accountant
The Toronto-Dominion Bank Group

Ms. Marsha L. Hunt
Vice President-Corporate Controller
Cummins Inc.

Mr. Adam G. Hurwich
Portfolio Manager
Ulysses Management LLC

Mr. Paul Kepple
PricewaterhouseCoopers LLP

Mr. Samuel J. Levenson
Chief Executive Officer
Arbor Advisory Group LLC

Mr. Dan Mahoney
Director of Research

Mr. Daniel S. Meader
Trinity Private Equity Group LP

Mr. Alan M. Meder
Senior Vice President
Duff & Phelps Investment Management Co.

Ms. Catherine E. Mickle
Chief Financial Officer
American Cancer Society

Ms. Sandra J. Peters, CFA
Head, Policy Financial Reporting Group
CFA Institute

Ms. Dianne Russell
Hyde Boston Capital

Stephen D. M. Schuetz
Deputy Vice Chair, Professional Practice
Ernst & Young

Mr. Ronald Temple
Managing Director
Lazard Asset Management

Mr. Jeffrey Wilks
Director and Ernst & Young Professor
Brigham Young University