Hmmmm, even a top business school MBA is not necessary good with Accounting. MBAs may be OK with Finance or Marketing. Most time, Accounting is their short bone. I know so many MBAs, so I know this fact very well.
The perfect audit committee candidate should have enough audit experience - test of controls, which Tom does not have. SOHU or Elong hired him for the same reason as XIN did. An educated English speaker understands financial statements and does not have the ability to interrupt a company's accounting. By the way, LongTop hired him as a director for the same reason.