Carlo Pippolo is a Partner and the Director-Standard Setting of Ernst & Young LLP's US Professional Practice Group in New York. Carlo is responsible for leading EY's efforts involving standard setting activities of the Financial Accounting Standards Board and the U.S. Securities and Exchange Commission. Carlo is a member of the FASB's Emerging Issues Task Force and of the Institute of Management Accountants' Financial Reporting Committee.

Prior to joining EY's Accounting Standards group, Carlo served as an auditor in the firm's Houston Office and in Ernst & Young's National SEC Practice in Washington D.C. He also participated in a two-year fellowship at the Financial Accounting Standards Board, and worked for two years in the SEC's Division of Corporation Finance.

Carlo is a graduate of the University of Houston and is a CPA in Texas, New York and Connecticut.

Dan Knightly is with our Professional Practice Group and leads our efforts in the area of leasing and real estate. Prior to joining our department, Dan worked in our Houston, Texas and Richmond, Virginia offices serving many of the firm's large multinational clients.

Jackson Day is the Ernst & Young global organization's Global Director Capital Markets, responsible for quality control of assurance services provided to US Foreign Private Issuers. His responsibilities include accounting, auditing, independence and other professional practice matters.

Prior to re-joining Ernst & Young in 2003, Jackson was Acting Chief Accountant of the U.S. Securities and Exchange Commission (SEC), where he was the principal advisor to the SEC on accounting, auditing, and independence matters. He led the successful implementation of critical elements of the Sarbanes-Oxley Act including new rules on auditor oversight, independence, corporate governance and disclosure.

Prior to joining the SEC as Deputy Chief Accountant in 2000, Jackson was a partner in Ernst & Young LLP's National Office in New York. Jackson also is a former Chairman of IOSCO's Standing Committee No.1 on accounting, auditing, and disclosure and a former FASB Practice Fellow. He also was an Observer of the EITF, FASAC, DIG, IASB's SAC and IFRIC. Jackson has been a member of numerous working groups on matters affecting the accounting profession.

Jackson holds a BS in Business Administration from Kansas State University.

Danita Ostling is a partner in Ernst & Young LLP's US Professional Practice Group, and since July 2007 has served as the Americas IFRS Technical Leader. As such, she is responsible for coordinating the firm's IFRS accounting guidance and consultative services within the Americas practice. She also is a member of the firm's Global IFRS Policy Committee.