IAASB Technical Advisor for Diane Larsen
United States of America
Diane Hardesty is a Managing Director in the Global Professional Practice Group of Ernst & Young (EY). She focuses on implementation of the International Standards on Auditing into the EY audit methodology, assurance policies and enablement used by all EY audit practitioners globally. Prior to joining the Global Professional Practice Group, Ms. Hardesty spent 19 years in the Americas Professional Practice Group of EY, with a focus on harmonizing the implementation of the ISAs and U.S. auditing standards in the EY audit methodology.
As of October 2020, Ms. Hardesty was appointed as a member of the U.S. Auditing Standards Board (ASB). Prior to this, she served as the Technical Advisor to various EY representatives on the ASB (including the Chair) for over 10 years and was very involved in the ASB's initial effort to converge with the auditing standards of the IAASB.
Ms. Hardesty is a Certified Public Accountant and a member of the American Institute of CPAs and the Ohio Society of Certified Public Accountants. She has a Bachelor of Science in Accounting from Miami University (US).