Catherine (Cathy) Allen, CPA is an educator and consultant specializing in professional ethics and auditor independence. She is the Managing Member of Audit Conduct LLC. (https://www.auditconduct.com/) As staff of the American Institute of Certified Public Accountants (AICPA), Cathy led the development of the Plain English Guide to Independence. As a consultant, she helped guide a project to restructure the AICPA Code of Professional Conduct. She also was a Managing Director in PricewaterhouseCooper’s U.S. Independence Office. Cathy is a member of the AICPA Professional Ethics Executive Committee (PEEC) and has served on many PEEC task forces. She previously served on the Board of Directors of the National Association of State Boards of Accountancy (NASBA) Board and chaired NASBA’s Ethics and Regulatory Response Committees. She is licensed as a CPA in New York State and served on the New York State Board for Public Accountancy for eight (8) years.