Thomas Ray, CPA, is a Distinguished Lecturer at Baruch College, CUNY, where he teaches auditing. Tom also provides auditing-related consulting services. Previously, Tom was Chief Auditor and Director of Professional Standards at the PCAOB, held senior positions in KPMG LLP’s national professional practice office and the AICPA, and was a member of COSO’s Advisory Council in connection with the 2013 update to Internal Control: Integrated Framework. Tom started his career with Grant Thornton LLP.
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