Susan Menelaides Rose is a retired managing director of Deloitte & Touche, LLP, where she was a member of the firm’s National Audit Group. Her primary responsibilities included developing the firm’s policies, procedures and training for conducting financial statement audits by the firm’s United States auditors.

During her career in public accounting, she was a director at the American Institute of CPAs (AICPA) in New York and the partner in charge of quality control for the audit practice of a CPA firm in Chicago. Through acquisitions of that firm, she became a partner in the national audit group of McGladrey & Pullen until returning to Deloitte. From 1999-2003, Susan was a member of the AICPA’s Auditing Standards Board, which was responsible for developing auditing standards for financial statement audits conducted by auditors in the United States. She currently serves as Treasurer and member of the Finance Committee of Pinnacle Presbyterian Church. She and her husband, Bob, reside in Scottsdale, Arizona.