PricewaterhouseCoopers LLP is adding independent directors to its governing board, a first for the private partnership and an unusual move for any Big Four accounting firm in the U.S.

PwC has named two new members to its board of partners and principals from outside the firm: Carol Pottenger, a retired U.S. Navy vice admiral who was one of the first women selected for sea duty, and Carlos Gutierrez, a former Kellogg Co. chief executive who served as commerce secretary under President George W. Bush. The firm made the announcement Wednesday after The Wall Street Journal reported the move.

The company and other big accounting firms are partnerships that generally have governing boards made up of their own personnel, unlike public companies that trade on major exchanges, which are required to have a majority of directors who have no connection to the company.

PwC said the move to enhance its governance isn’t related to its snafu at the Academy Awards in February. At the event, the wrong film was announced as the best-picture winner because a PwC partner gave a presenter the wrong envelope.

The board move was in the works long before that, said Tim Ryan, the firm’s U.S. chairman. He said Brian Cullinan, the partner behind the Oscar mistake, was and remains on PwC’s board.