Remarks Before The University Of Tennesseeâs C. Warren Neel Corporate Governance Center: âAdvancing the Role and Effectiveness of Audit Committeesâ, Wesley R. Bricker, SEC Chief Accountant, Office Of The Chief Accountant, Knoxville, TN, March 24, 2017

The Securities and Exchange Commission (“SEC” or “Commission”), as a matter of policy, disclaims responsibility for any private publication or statement by any of its employees. The views expressed herein are those of the author and do not necessarily reflect the views of the Commission, individual Commissioners, or of the author’s colleagues upon the staff of the Commission.