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Levitt Report - NHL.com

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Lynn E. TurnerAppendix KMr. Turner has the unique perspective of having been the Chief Accountant of the Securities and ExchangeCommission, a professor of accounting, a corporate board member, a partner in one of the majorinternational accounting firms, and a chief financial officer and executive in industry.Mr. Turner served as the Chief Accountant of the Securities and Exchange Commission (SEC) from hisappointment by the SEC Chairman in July 1998 to August 2001. As Chief Accountant, Mr. Turner was theprincipal advisor to the SEC Chairman and Commission on financial reporting and disclosure by public<strong>com</strong>panies in the U.S. capital markets as well as the related corporate governance matters. These issuesincluded the oversight and development of U.S. accounting, disclosure and auditing standards, thedevelopment and coordination of international accounting standards, as well as matters affecting audit<strong>com</strong>mittees of public <strong>com</strong>panies. In this capacity Mr. Turner worked regularly with Congress, variousfederal and state government agencies, international regulators, representatives of industry, and theaccounting profession.Lynn Turner joined the faculty of Colorado State University in August 2001 where he is the Director ofThe Center for Quality Financial <strong>Report</strong>ing in the College of Business.From June of 1996 to June of 1998, Mr. Turner was the Chief Financial Officer and Vice President ofSymbios, Inc an international semiconductor and storage manufacturer. Mr. Turner was responsible for the<strong>com</strong>pany’s financial and management reporting, risk management and budgeting processes. He alsoworked closely with the Chief Executive Officer and the Board of Directors in the development andimplementation of the <strong>com</strong>pany’s business strategy.Before joining Symbios, Mr. Turner was a partner with Coopers & Lybrand, (nowPricewaterhouseCoopers). Mr. Turner served as one of the firm’s national SEC review partners. He was theNational Practice Leader responsible for the national C&L High Technology Audit Practice. Mr. Turnerjoined C&L in July 1976 and remained with the firm until 1996 with the exception of a two-yearappointment to a Fellowship with the SEC from 1989 to 1991.Mr. Turner has served as an expert witness for and testified before Congress on several occasions. He hasappeared on National Public Radio and all the major television networks including NBC, ABC, CBS, CNN,CNBC, CNNfn, Bloomberg TV and MSNBC. Mr. Turner has also served as one of six members of thePanel of Experts for the International Monetary Fund (IMF). This panel of international experts wasresponsible for making re<strong>com</strong>mendations to the IMF with respect to improving controls over itsinternational lending practices.Mr. Turner is a member of the Board of Directors of Sun Microsystems. He serves as a senior advisor toKroll Zolfo Copper and director of research at GlassLewis LLC. Kroll Zolfo Cooper specializes inCorporate Advisory and Restructuring and Forensic and Litigation Consulting and GlassLewis is anindependent research firm providing investors proxy, corporate governance and financial researchMr. Turner has received honorary doctorates in Business Administration from Central Michigan Universityand Grand Valley State University. He has also twice been a recipient of the SEC Chairman’s Award forExcellence. He has been the Colorado State University College of Business Alumni of the Year, and hasreceived from Beta Alpha Psi, the National Accounting Honorary Society, the national award for BusinessInformation (Accountant) Professional of the Year.Mr. Turner is a member of the Colorado Society of Certified Public Accountants (CSCPA), the AmericanInstitute of Certified Public Accountants, and the Financial Executives Institute. Mr. Turner holds an MAin Accounting from the University of Nebraska and a BA in Business Administration, with a concentrationin Accounting, from Colorado State University.

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