Comptroller General of the United States

The Comptroller General of the United States is 'the nation’s chief accountability officer and head of the U.S. Government Accountability Office (GAO). GAO’s mission is described as 'to help improve the performance and assure the accountability of the federal government for the benefit of the American people. GAO has earned a reputation for professional, objective, fact-based, nonpartisan, nonideological, fair and balanced reviews of government programs and operations'.

In January 2008, David M Walker holds the position of Comptroller General (commencing in 1998, for a 15 year term). His biography describes him as having 'extensive executive level experience in both government and private industry'. Walker also serves as Chair of the U.S. Intergovernmental Audit Forum, as Chair of the principals of the U.S. Joint Financial Management Improvement Program and as a member of the Independent Audit Advisory Committee for the United Nations. He is also a founder and principal of the U.S. Joint Auditing Standards Coordinating Forum. Walker is on the Board of the International Organization of Supreme Audit Institutions and 'various educational and not-for-profit entities' who's names are not diclosed. He is also a Fellow of the National Academy of Public Administration, the National Academy of Social Insurance and 'an active member of various professional, public service, and other organizations, including the Sons of the American Revolution'. Walker's previous involvements include working as Partner & Global Managing Director with Arthur Andersen LLP (1989-1998), serving as a member of the board of Arthur Andersen Financial Advisors, as a Public Trustee for Social Security and Medicare (1990-1995), as Assistant Secretary of Labor for Pension and Welfare Benefit Programs (1987-1989) and as Acting Executive Director of the Pension Benefit Guaranty Corporation (in 1985). His earlier technical, professional, and business experience was with Price Waterhouse, Coopers and Lybrand and Source Services Corporation.

Accountability Advisory Council

J. Michael Cook, who is on the Board of Directors for Eli Lilly and Company (since 2005) is reported to serve as chairman of the Accountability Advisory Council to the Comptroller General of the United States. Cook also serves as a member of the Advisory Council of the Public Company Accounting Oversight Board, is a trustee of the Scripps Research Institute, is on the boards of Comcast Corp., International Flavors & Fragrances Inc., AT&T Corp., Fidelity Group of Mutual Funds, HCA – The Healthcare Co., Northrop Grumman Corp. and Rockwell International. He is chair of the audit committees for Comcast and International Flavors & Fragrances Inc.. He also serves as a member of the National Association of Corporate Directors Blue Ribbon Panel on Corporate Governance and was named the 62nd member of the Accounting Hall of Fame in 1999. Cooks previous involvements include serving as chairman and chief executive officer of Deloitte and Touche LLP and as past president of the Institute of Outstanding Directors. Cook is also reported to have 'written and spoken extensively on international accounting standards, business globalization, auditor independence, corporate governance, gender equality in the workplace, tort and securities law reform, and he has often testified before Congress on professional issues'.