About the Author
Daniel Goelzer is a retired partner in the law firm of BakerMcKenzie. He prepares a newsletter, Audit Committee and Auditor Oversight Update, focusing on regulatory issues affecting audit committees. He is a CPA and a lawyer.
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Dan was appointed to the Public Company Accounting Oversight Board as one of its founding members and served on the PCAOB from 2002 to 2012, including as Acting Chair from August 2009 through January 2011. Dan was on the Securities and Exchange Commission’s staff for 16 years and served as SEC General Counsel from 1983 to 1990. He was a Sustainability Accounting Standards Board member from 2017 to 2022 and chaired Deloitte’s Audit Quality Advisory Council from 2013 to 2024. Dan retired from BakerMcKenzie in 2018.