Lynn Turner served as the chief accountant of the Securities and Exchange Commission from July 1998 to August 2001. He was the principal advisor to the S.E.C. chairman and the commission on financial reporting and disclosure by public companies in the U.S. capital markets, as well as on related corporate governance matters. Turner has been a professor of accounting in the College of Business and the director of the Center for Quality Financial Reporting at Colorado State University and previously served as chief financial officer and vice president of Symbios Inc., an international semiconductor and storage manufacturer. Turner was a partner with Coopers & Lybrand (now PricewaterhouseCoopers) and served as one of that firm's national S.E.C review partners. He has twice been the recipient of the S.E.C. chairman's Award for Excellence and holds two honorary doctorates in business administration. He received a master's degree in accounting from the University of Nebraska and an undergraduate degree in business administration with a concentration in accounting from Colorado State University. Turner is a senior advisor to Kroll Zolfo Cooper and the Standards Advisory Group of the Public Company Accounting Oversight Board.