Mary Foelster, CPA, CGMA, is a director at the American Institute of CPAs (AICPA) in Washington, D.C., where her primary responsibility is to address governmental auditing and accounting matters. She oversees the activities of the AICPA Governmental Audit Quality Center and staffs both the AICPA Governmental Audit Quality Center Executive Committee and the State and Local Government Expert Panel. She also previously staffed the AICPA State & Local Government Audit and Accounting Guide Task Force that was responsible for the issuance of the Audit and Accounting Guide “Audits of State and Local Governments.” She also staffed the AICPA Single Audit Working Group that developed the AICPA Audit Guide “Government Auditing Standards and Circular A-133 Audits” and continues to be involved with both Guides. In addition to managing the activities of the Center and various technical projects, Mary is also responsible for monitoring and analyzing federal regulatory and legislative developments affecting auditing or accounting in governmental environment. Prior to joining the AICPA staff in 1993, she was in public accounting practice for six years.