About the Author
Daniel Goelzer is a retired partner in the law firm of Baker McKenzie. He advises a Big Four accounting firm on audit quality issues and prepares a bi-monthly newsletter, Audit Committee and Auditor Oversight Update, which focuses on regulatory issues affecting audit committees.
Dan served on the Sustainability Accounting Standards Board from 2017 to 2022. From 2002 to 2012, he was a member of the Public Company Accounting Oversight Board and was 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.