Amazing as it might seem, the below study indicates that few audit committees have accountant members, relatively speaking.  One must ask, shouldn't every audit committee have at least one accountant (CPA) member?  In fact, I suggest the an audit committee have more than one accountant member--if you are the only accountant on an audit committee, you have to consider if you are comfortable with the experience and qualifications of the other committee members.   You will want to make sure that you are not the only person on the committee who knows what he or she is doing.    http://www.webcpa.com/article.cfm?articleid=25490