Carl Mayes is the AICPA's Associate Director of CPA Quality and Evolution. He is the project lead for the Enhancing Audit Quality (EAQ) initiative and manages CPA Evolution, an effort to transform the CPA licensure model to recognize the rapidly changing skills and competencies needed in practice. Carl previously served on the AICPA Peer Review team. He is a licensed CPA in North Carolina and worked as an auditor for regional and local firms before joining the AICPA.