The Public Company Accounting Oversight Board named Laura Phillips and Jennifer Rand to the position of deputy chief auditor.
Both will report to Tom Ray, the PCAOB's chief auditor and director of professional standards.
A former auditor at Big Four firm Ernst & Young, Phillips, 36, joined the PCAOB staff in July 2003 and was named associate chief auditor in February 2004. She played a substantial role in developing PCAOB Auditing Standard No. 2, which implements the internal control audit requirement established by the Sarbanes-Oxley Act.
In her new role, Phillips will provide technical direction on the development of board standards and ensure that they are appropriately communicated to public company auditors and relevant parties.
Rand, 39, joined the PCAOB staff in December 2003 from the AICPA --where she served as director of the institute's SEC Practice Section -- and has been responsible for organizing and administering the Board's Standing Advisory Group, monitoring other domestic and international auditing standards-setting activities, and PCAOB standards-setting projects.
Going forward, she will oversee and coordinate all PCAOB standards-setting projects and continue to administer the Standing Advisory Group.
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