Ellen Goria is the Associate Director of Global Professional Ethics in the Professional Ethics Division at the Associate of International Certified Professional Accountants (Association). Ellen is involved with the division's standard setting and member enrichment activities and serves as the technical advisor to a board member of the IESBA. She also oversees the Ethics Hotline and interprets the Institute's Code of Professional Conduct by providing guidance to membership, state CPA societies, and other interested parties on ethics and independence issues. In her role, Ellen also works closely with other AICPA teams to ensure publications accurately reflect the AICPA's current ethical positions.