DISE: Considerations for implementing the standard

Christine Mazor is an audit partner with more than 25 years of experience in serving domestic and global clients. She serves as a partner on the SEC Reporting and Business Combinations subject matter teams in accounting & reporting services in Deloitte’s National Office, assisting clients and engagement teams with applying SEC regulations in capital market transactions including IPOs, SPACs, mergers, spin-offs, and debt offerings. Her responsibilities include consultation on SEC reporting matters and interpretation of regulations, including the SEC’s guidance and final rule on cybersecurity disclosures. She is involved in the authoring and production of published interpretive guidance on SEC related matters, including Deloitte’s Roadmap to Non-GAAP Financial Measures and Heads Up publications on cybersecurity disclosures. Christine is the deputy professional practice director for Retail and Consumer Business, with experience serving this industry throughout her career at Deloitte.

Amy is an Audit & Assurance managing director with Deloitte & Touche LLP and has more than 20 years of professional services experience. Amy currently serves in Deloitte’s National Office and is a subject matter expert in risk assessment, group audits, auditing revenue and international audits. Her responsibilities include consultation on complex auditing matters and authoring auditing guidance on her subject matters. Amy holds a B.S. in Accounting from the University of Southern California. She is also a Certified Public Accountant (CPA) in California and Connecticut.

Blair McCauley is an Audit & Assurance managing director with over 16 years of experience. Currently Blair serves in Deloitte’s Professional Practice Network – Accounting and Reporting Services group where she consults with clients and engagement teams on technical accounting and reporting matters including financial statement presentation, business combinations and dispositions, and sustainability reporting. In this role she also follows standard-setting activities, authors publications, and develops and delivers training to clients and Deloitte professionals. In addition, Blair has experience serving audit clients and accounting and reporting advisory clients across a variety of industries. Blair holds a Bachelor of Science in Business Administration from the University of Pittsburgh. She is also a Certified Public Accountant (CPA) in Pennsylvania and California.

Jonathan is an Audit & Assurance Partner in Deloitte’s Accounting Advisory practice with nearly 15 years of experience. He has spent over half of his career auditing public and private clients as well as completing a three-year rotation in the SEC Services Group within Deloitte’s National Office. He has extensive experience with financial statements and registration statements including initial public offerings, mergers, SPAC transactions, debt exchanges and periodic filings (e.g. Form 10-K and 10-Q). Currently, he provides accounting and reporting focusing on capital markets transactions including IPO readiness and execution, governance risk and controls and technical accounting matters, across several industries. He has also co-authored various publications and interpretative guidance related to the SEC’s rules and regulations, including Deloitte’s “A Roadmap to Initial Public Offerings” and is a Certified Public Accountant in the states of New York and California.