Carl Mayes is the AICPA's Senior Director - Audit and Accounting Quality and was named one of the top 40 accounting professionals under 40 by CPA Practice Advisor in 2022. He oversees the AICPA's audit-related learning and publication offerings and is responsible for the Enhancing Audit Quality (EAQ) initiative and AICPA Not-for-Profit Section. He previously directed the CPA Evolution initiative, which is transforming the path to CPA licensure, and served on the AICPA Peer Review team. Carl is a licensed CPA in North Carolina and a Certified Association Executive. Before joining the AICPA, he worked as an auditor for regional and local public accounting firms.