Charles E. Landes (Chuck) is a Vice President with the AICPA. Chuck directs the AICPA’s Audit and Attest Standards Team, which is responsible for the technical activities of the Auditing Standards Board (ASB) and the Accounting and Review Services Committee (ARSC). Team members help committees draft and deliberate authoritative professional standards and interpretations. Team members also develop non-authoritative professional guidance such as Technical Practice Aids and other forms of guidance on emerging issues. Chuck serves as a member and is the former Deputy Chair of the International Audit & Assurance Standards Board (IAASB) and is the AICPA’s member to the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Prior to joining the AICPA in October 2002, Chuck served as partner in charge of the accounting and auditing practices of Spaeth & Batterberry and its successor Barnes, Dennig & Co. from 1986 - 2002. During this time, he chaired the AICPA's Peer Review Committee and was a member of the AICPA’s Auditing Standards Board and Audit Issues Task Force. Chuck is also a past member of the board of directors of the Ohio Society of CPAs. His clients included private entities and SEC filers, nonprofit as well as commercial businesses. Chuck began his public accounting experience with Ernst & Ernst (now known as EY). In 1981 Chuck joined KMG Main Hurdman (now part of KPMG). From 1984 – 1986, he was assigned to Main Hurdman’s National Office in NY where his responsibilities included audit methodology, training and interoffice inspection and quality. Chuck is a graduate of Miami University with a B.S. in accounting. He received his M.B.A. from Bowling Green State University.