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.

2014-2015 P&P Board Members

PandP2014
 

Standing, left to right: Kimberly K. McKay, James LeBuhn, Brian P. Conner, Brent W. Beaulieu, Gordon T. Edwards, Joseph M. Lemaire

Seated, left to right: Timothy R. Weld, Staci L. Dickerson, Marc B. Scher, Barbara L. Potts, Jennifer P. Marion

Not pictured: Robert S. Shapiro

 

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

Brian P. Conner
Partner
Moss Adams LLP
Stockton, CA

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

James LeBuhn
Senior Director
Fitch Ratings
Chicago, IL

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

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

Kimberly K. McKay
Partner
BKD, LLPs
Colorado Springs, CO

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

Marc B. Scher, CPA
Partner
KPMG LLP
Irvine, CA

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

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