Liaison with Standards-Setting Bodies

The P&P Board works with the AICPA, the Financial Accounting Standards Board, and the Governmental Accounting Standards Board to address the unique financial reporting needs of healthcare organizations and improve consistency in accounting and financial reporting among different ownership types.

Position Statements

Prior to issuance, a proposed position statement follows an extensive "due process." An exposure draft is released for public comment for at least 60 days. These comments are analyzed and reviewed by the P&P Board. 

Access P&P Board statements.  

Issue Analyses

The P&P Board also releases issue analyses, which provide short-term assistance by assembling current literature on emerging issues. An issue analysis is not sent out for public comment.

Review listing of P&P Board publications.

To contact the P&P Board, or for further information, please call HFMA's Washington D.C., office at (202) 296-2920.

2013-2014 P&P Board Members

PandP Board 2014

Standing, left to right: Mark D. Albrecht, Brian P. Conner, Barbara L. Potts, Joseph M. Lemaire; Brent W. Beaulieu

Seated, left to right: Jeff Schaub, Marc B. Scher, Carole T. Faig

Not pictured: Gordon T. Edwards, Jennifer P. Marion, Robert S. Shapiro

Mark D. Albrecht, CPA
Deloitte & Touche LLP
Los Angeles, CA

Brent W. Beaulieu, CPA
VP Finance
Baptist Health
Little Rock, AR

Brian P. Conner
Moss Adams LLP
Stockton, CA

Gordon T. Edwards, FHFMA
System Vice President of Finance
Vancouver, WA

Carole T. Faig, CPA
Ernst & Young LLP
Houston, TX

Joseph M. Lemaire, CPA
Executive Vice President/CFO
Holy Name Medical Center
Franklin Lakes, NJ

Jennifer P. Marion, CHFP, CPA
Senior VP, Finance & CFO
Franciscan Alliance Inc.
Granger, IN

Barbara L. Potts, CPA
Director Financial Reporting
Ascension Health
Saint Louis, MO

Jeff Schaub
Managing Director
Fitch Ratings
New York, NY

Marc B. Scher, CPA
Irvine, CA

Robert. S. Shapiro, FHFMA, CPA
Executive Vice President & CFO
North Shore LIJ Health System
Great Neck, NY