About the Author


Daniel Goelzer is a retired partner in the law firm of Baker McKenzie.  He is a member of the Sustainability Accounting Standards Board and advises a Big Four accounting firm on audit quality issues.  He prepares a bi-monthly newsletter, Audit Committee and Auditor Oversight Update, which focuses on regulatory issues affecting audit committees.


From 2002 to 2012, Dan was a member of the Public Company Accounting Oversight Board and served as Acting PCAOB Chair from August 2009 through January 2011.  From 1983 to 1990, he was General Counsel of the Securities and Exchange Commission.  Mr. Goelzer is a CPA and a lawyer.