R. Davis Taylor – Associate Director-Accountant, Division of Enforcement and Investigations, Public Accounting Oversight Board (PCAOB), Washington, DC. As an Associate Director-Accountant in the Division of Enforcement and Investigations of the PCAOB, Mr. Taylor’s principal responsibilities are planning, organizing and conducting investigations of registered accounting firms and associated persons dealing with possible violations of the Sarbanes-Oxley Act of 2002, the rules and standards of the PCAOB, and other applicable law. He is the coordinating accountant for the Division’s China-region investigations. Mr. Taylor, formally a partner with a Big Four in its Fraud Investigations and Dispute Services practice, has over 30 years of domestic and international audit, fraud investigation and dispute services experience. Just prior to his joining the PCAOB in December 2009, he resided in China, where he assisted in the development of his affiliate firm’s forensic practice and conducted investigations regarding allegations of fraudulent financial reporting and other violations of U.S. securities laws and regulations. In addition to his work at the PCAOB, Mr. Taylor is an Adjunct Instructor at The American University, where he teaches forensic accounting at the graduate level. Mr. Taylor earned a bachelor of science degree from the University of Southern California and is a Certified Public Accountant in the states of California and Arizona. He is also a Certified Fraud Examiner.