Our Board

A General Conference Auditing Service Board is elected at each General Conference Session. This board is comprised of 18 members, approximately two-thirds of whom must be non-denominationally employed Seventh-day Adventists, one from each division, chosen from qualified auditors and/or knowledgeable professionals in related fields. The chairperson of this board shall be a layperson selected by the board from among its members.

One of the responsibilities of the board is to recommend to each regular General Conference Session Nominating Committee the names of individuals to serve as the director and associate directors of the General Conference Auditing Service.

The General Conference Working Policy on Auditing (SA 05 40) describes the function of the board as follows:

SA 05 40 General Conference Auditing Service Board - Function - a. General - The General Conference Auditing Service functions independently in implementing the accounting principles and auditing standards of the accounting profession. The General Conference Auditing Service Board is accountable to the General Conference Executive Committee and provides administrative oversight for the General Conference Auditing Service. At its regularly convened meetings, the General Conference Auditing Service Board receives reports regarding the status of the audits of denominational organizations, addresses emerging issues from these reports, monitors the quality of audit services, reviews audit costs, determines the adequacy of audit staffing, and proposes recommendations and prepares reports to the General Conference Executive Committee.

Jack L. Krogstad, PhD CPA, Chair - NAD Lay Representative

Dr. Krogstad holds the Union Pacific Endowed Chair in Accountancy at Creighton University and was recently an Academic Fellow in the Office of the Chief Accountant at the United States Securities Exchange Commission. He is a Processor of Accounting and Organizational Strategy at Creighton University and previously served as Associate Dean of Graduate Programs and Financial Administration in its College of Business Administration. A decorated Vietnam War veteran, Dr. Krogstad holds a doctoral degree from the University of Nebraska at Lincoln and is also licensed as a Certified Public Accountant in the state of Nebraska, USA

Lowell C. Cooper, MDiv MPH, Vice Chair - GC Vice President

Paul H. Douglas, MBA CPA, Secretary - GCAS Director

Ted N. C. Wilson, PhD - GC President

G.T. Ng, PhD - GC Secretary

Robert E. Lemon, MBA - GC Treasurer

Ailton Dorl, MBA - SAD Lay Representative

Mr. Dorl is currently the president of SPEI Group and Companies with is a learning and technology services provider. He previously held senior level positions at information systems consulting and software companies. Mr. Dorl holds a masters degree in Business Management and Marketing from International University of Lisbon, Portugal.

Hyden Gittens, M.Sc, CPA - IAD Lay Representative

Mr. Gittens is currently a partner and director for accounting firm Versant Accountants and Consultants Previously, he served as a partner for the international accounting firm Deloitte in the country of St. Maarten. He holds the distinguished honor of being appointed by Her Majesty Queen Beatrix of the Kingdom of The Netherlands to serve for six years as the Governor of St. Eustatius, Netherland Antilles. Mr. Gittens holds a Masters of Accounting degree from Florida International University and is licensed as a Certified Public Accountant in the state of Georgia, USA.

Elvira Grosu, ACCA - EUD Lay Representative

Ms. Grosu is currently a Senior Auditor with the accounting firm of Soter & Partners. She previously held audit positions with GCAS and the international accounting firm KPMG. Ms. Grosu holds a diploma in Special Sciences from the Universite d' Orleans and is a chartered accountant.

Svetlana Kara, CCIM - ESD Lay Representative

Ms. Svetlana is Head of the Investment Advisory Team, Russian and CIS Markets for Praedium ONCOR International. She holds degrees in software programming and foreign languages from Moscow State University; and hold the certified Commercial investment Member designation (CCIM) which identifies an individual as a recognized expert in the disciplines of commercial and investment real estate.

Philip Maitanmi, CA - WAD Lay Representative

Mr. Maitanmi is currently the Managing Parter of the accounthing firm Egunjobi, Adegbite, & Co. He holds a Diploma in Accountancy from Yaba College of Technology and is a chartered accountant.

Philip Ndlovu, B.Sc, CA - SID Lay Representative

Mr. Ndlovu is currently the Managing Partner for P. Ndlovu and Associates. He previously served as a Senior Partner with the international accounting firm KPMG and held senior financial administrative responsibilities with pharmaceutical, food, and manufacturing companies. Mr. Ndlovu holds a Bachelor of Accounting Science degree from the University of South Arica and is a Chartered Accountant.

Yungsang Oh, M.Sc, CPA - NSD Lay Representative

Mr. Oh is currently the Finance Director of Carat Korea; a subsidiary of UK based Aegis Group. He previously held senior financial positions at Oracle Korea and Daewoo Motors America. Mr. Oh holds a Master of Science degree in Accounting from State University of New York and is licensed as a Certified Public Accountant in the state of New York, USA.

Frensly Panneflek, MBA, M. Sc - TED Lay Representative

Mr. Panneflek is currently a Unit Manager with Kiwa Nederland BV. He has served in senior managerial positions as an engineer and process improvement consultant. Mr. Panneflek holds a Master of Science in Chemical Engineering from Eindhoven University of Technology and a Master of Business Administration from Business School Netherlands

Lotie Ragas, MPA, CPA - SSD Lay Representative

Ms. Ragas-Blando is currently a Revenue District Officer with the Philippines Bureau of internal Revenue. She holds a Masters Degree in Public Administration from the University of the Visayas and is licensed as a Certifed Public Accountant in the Philippines. 

John Stanley, Ph.D - SUD Lay Representative

Dr. Stanley is currently a principal consultant with Quintesse Consultants, PvT Ltd, and has served clients in India, China, Indonesia, Middle East and United States. He has served in senior financial administration and leadership positions in healthcare, education and not-for-profit organizations. Dr. Stanley holds a doctoral degree in Educational Finance as well as academic and professional qualification in financial management, company secretaryship, commerce, taxation, and law.

Evelyn Will, BA - SPD Lay Representative

Ms. Will is currently an accountant with the firm of Davies Accountants. She previously served as Finance Manger for the Auckland Adventist Hospital. Ms. Will holds a Bachelors degree in Business from Avondale College.

Vincent Zirimwabagabo, B.Com - ECD Lay Representative

Mr. Zirimwabagabo serves as a Senior Auditor for the Central Government of Uganda. Since 1987 he has lead out on audit teams for a variety of governmental agencies. Mr. Zirimwabagabo holds a Bachelors degree in Commerce from Rajasthan University.