Stephen has over 29 years of audit experience serving multinational clients involved in the Technology, Industrial Products, and Financial Services sectors. Stephen served as the project team leader to refresh COSO’s Internal Control-Integrated Framework and develop related illustrative guidance. He led efforts to author these publications, considering input from a wide range of users and stakeholders worldwide and consulting with COSO’s Board of Directors and Advisory Council, regulatory observers, and other subject matter specialists. Stephen also lead efforts to update PwC’s audit methods, tools, and training to help engagement teams evaluate internal control over financial reporting (ICFR) based on the updated control framework. He has presented on this topic at many professional and industry conferences, and he has helped clients consider the potential implications.