Gary S. Schieneman was appointed to the Financial Accounting Standards Board (FASB), effective July 1, 2001. Prior to joining the FASB, Mr. Schieneman served as Director, Comparative Global Equity Analysis, of Merrill Lynch where he was responsible for global accounting research and related issues affecting cross-border investments. Previous to his position at Merrill Lynch, Gary was Director of Latin American Research at Smith New Court, where he was also the firm’s Latin American strategist. Before joining Smith New Court, he was Vice President, International Equity Research at Prudential-Bache Securities. Mr. Schieneman began his career as an auditor at Pricewaterhouse in New York and, subsequently was based in Paris. He later worked for Mobil Europe based in London. Following that post, he joined Arthur Young & Co. in New York as Partner in its International Service Office. Among his other activities, Mr. Schieneman has been a professor of accounting at Columbia Graduate School of Business Administration and New York University. He is a member of the American Institute of Certified Public Accountants, the New York Society of Security Analysts and the Association for Investment Management and Research. Mr. Schieneman received a bachelor’s degree in accounting from the University of Illinois and earned a master’s in business administration from New York University.