Sara Lord is Chief Auditor for RSM US LLP and Chair of the AICPA's Auditing Standards Board. In her role as Chief Auditor, she leads the audit and accounting policy, audit innovation, audit technology and audit quality management departments of the firm. This includes overall responsibility for the methodology, tools, training and thought leadership supporting RSM's assurance services as delivered today and their evolution into the future. She is also a member of the PCAOB Standards and Emerging Issues Advisory Group, a member of the Nistler College of Business and Public Administration Advisory Board at the University of North Dakota and holds the NACD Directorship Certification (NACD.DC).