Susan Koski-Grafer is a Consultant and Senior Advisor on business performance and strategy, employee development, financial reporting, and international securities regulation. She is a member of the Board of Advisors for H.S. Grace & Company and provides a range of research and advisory services to the firm and its clients. From 2000 to 2011 Susan served as a Senior Associate Chief Accountant – International in the Office of the Chief Accountant, U.S. Securities and Exchange Commission. Previously she was Vice President of Professional Development and Technical Activities at Financial Executives Institute from 1994 to 2000 and Assistant Controller – Accounting Policy and External Financial Reporting at AT&T from 1986 to 1994. She also held previous positions in AT&T and Verizon in telecommunications operations and data systems. Susan holds an MBA in Accounting from Fairleigh Dickinson University and a BS in Management from the University of Maryland. She is a member of the Association for Talent Development, American Accounting Association, Financial Executives International, Society for Human Resources Management and the Professional Liability Underwriting Society.