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.

2015-2016 P&P Board Members


Standing, left to right: Gordon T. Edwards, Jennifer P. Marion, Brent W. Beaulieu, Kimberly K. McKay

Seated, left to right: Paula M. Reichle, Katherine A. Arbuckle, Brian P. Conner, Staci L. Dickerson, Norman C. Mosrie

Not pictured: James LeBuhn, Joseph M. Lemaire, Timothy R. Weld

Brian P. Conner, Chair
Moss Adams LLP

Stockton, CA

Katherine A. Arbuckle, CPA
Saint Louis, MO

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

Staci L. Dickerson
Vice President, Finance
Sharp Healthcare
San Diego, CA

Gordon T. Edwards, FHFMA
System VP Finance/Columbia Network CFO
Vancouver, WA

James LeBuhn
Senior Director
Fitch Ratings
Chicago, IL

Joseph M. Lemaire, CPA
Executive Vice President, Finance
Meridian Health
Franklin Lakes, NJ

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

Kimberly K. McKay
Houston, TX

Norman C. Mosrie, FHFMA, CPA
Charleston, WV

Paula M. Reichle, CPA
Senior Vice President & CFO
Sparrow Health System
Lansing, MI

Timothy R. Weld, Jr., CPA
PricewaterhouseCoopers LLP
Cold Spring Harbor, NY