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ISA Practice Committee
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ISA Practice Committee
| Chairman: |
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Ralph Brinkmann, Dipl.-Kfm., CPA, StB, MBLT (Vice President Executive Committee)
brinkmann@icm-mannheim.de
ralph.brinkmann@gcpas.org
Diplom-Kaufmann (master of business administration) Ralph Brinkmann, CPA, MBLT has been member of the Executive Committee and the Council of GCPAS since March 2001. He had studied business administration at the University of Mannheim and Pavia / Milan (Italy) and is acknowledged as Certified Public Accountant (CPA) in Chicago / Illinois. He had studied business law and taxation at the faculty of law of the University of Mannheim and graduated as MBLT (Master of Business Law & Taxation). Since March 2001 he has been in charge of monitoring the expert activities of the respective CPA Panel of GCPAS and resides the GCPAS Standing Technical Committees as chairman in charge of the international (ISA Practice Committee) and the American audit standards (US GAAS Practice Committee). He is a member of the American Institute of Certified Public Accountants (AICPA) and of the Illinois CPA Society (ICPAS). As Audit-Manager/Prokurist in the sector of auditing and corporate finance he works for the internationally operating auditing company Ernst & Young in Frankfurt and Munich (beforehand, he has worked for Arthur Andersen in Frankfurt and Milan).
Part of his main duties comprise auditing and advising both US American as well as Italian clients of different lines of industries and sizes. Extra occupationally he delves into internationalizing of audit standards particularly with regard to the harmonization of audit standards in connection with the international expectation gap as PHD post graduate.
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| Technical Member: |
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Alexander Spieß, Dipl.-Kfm., CPA, StB
alexander.spiess@falk-co.de
alexander.spiess@gcpas.org
Diplom-Kaufmann (master of business administration) Alexander Spieß, CPA, Steuerberater (tax advisor) has been member of the Executive Committee and of the Council of GCPAS since July 2003. He had studied business administration at the University of Mannheim. He passed the tax advisor's examination in 2000/2001 and has been appointed as tax advisor since 2001. Moreover, he is acknowledged as Certified Public Accountant (CPA) in Chicago/Illinois. He is a member of the American Institute of Certified Public Accountants (AICPA) and the Illinois CPA Society (ICPAS).
Since July 2003 Alexander Spieß has been member of the GCPAS-Standing Technical Committees in charge of the US accounting (US GAAP Committee) and US audit standards (US GAAP Practice Committee).
As Partner he works in the fields of auditing and corporate finance at the auditing company FALK & Co GmbH (member of Moores Rowland International (MRI) an association of independent audit and tax advising companies) in Heidelberg. His main duties include the audit and (tax) advising of international clients of different lines of industries and sizes, which primarily range in the field of mid-sized businesses.
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