Collette Cummins is currently a managing director in the Auditing Standards and Methodology department of the National Professional Standards Group of Grant Thornton LLP, the US member firm of Grant Thornton International. Collette has over 15 years of experience in auditing and financial reporting. In her current position, she has been involved in the development of the firm’s audit methodology, the firm’s suite of audit tools and related training and communications. She also has extensive experience working with audit teams on complex sampling issues and provided input for the 2012 update to the AICPA Audit Sampling Guide. She currently serves as the Auditing Standards and Methodology liaison with the financial services industry group on banking, broker dealer, and HUD issues as well as the not-for-profit industry group. Immediately prior to rejoining Grant Thornton, Collette was the Director of Financial Reporting for Safety-Kleen, a leading provider of environmental services, oil re-refining and responsible waste management. Prior to her time at Safety-Kleen, Collette worked in Grant Thornton’s Dallas office managing audit engagements of both public and private companies.