Principles and Practices Board

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 & issue analyses

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. 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.

Access P&P Board position statements and issue analyses.  

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

2024-2025 P&P Board Members

Norman C. Mosrie, FHFMA, CPA

Partner, DHG LLP
Charleston, W. Va.

Anthony P. Frank, CPA

Fulshear, Texas

William G. Love

Partner, KPMG LLP
Baltimore, Md.

Dawn M. Stark, CPA, CHFP

Partner, Healthcare Technical Leader, Plante Moran
Columbus, Ohio

David J. Wiessel

Partner, Assurance Services, Ernst & Young LLP
Iselin, N.J.

Christina Dutch

Partner, PwC
Morristown, N.J.

Travis Crum

Senior Vice President, Finance, Bon Secours Mercy Health
Cincinnati, Ohio

Kimberly L. McCarthy, CPA

VP, Financial Reporting and Chief Accounting Officer, Trinity Health
Novi, Michigan

Ryan Caldwell, CPA, FHFMA

Partner, RSM US LLP
Rochester, IL

Gregory L. Wilgocki, CPA, FHFMA

SVP, Accounting, Reimbursement and Tax, Ballad Health
Johnson City, TN

Eva Bogaty

Associate Managing Director, Moody’s Investors Service
San Francisco, CA

Martha Garner, CPA

Retired Managing Director, PwC
Randolph, NJ