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.
2022-2023 P&P Board members
Norman C. Mosrie, FHFMA, CPA
Partner, DHG LLP
Charleston, W. Va.
Anthony P. Frank, CPA
Vice President, Financial Operations, Banner Health
Brian D. Green, CPA, FHFMA
Partner, Seim Johnson LLP
Senior Director, Fitch Ratings
William G. Love
Partner, KPMG LLP
Julie Lautt, CPA
Sioux Falls, S.D.
Connie J. Ouellette, CPA, FHFMA
Dawn M. Stark, CPA, CHFP
Partner, Healthcare Technical Leader, Plante Moran
David J. Wiessel
Partner, Assurance Services, Ernst & Young LLP
Senior Vice President, Finance, Bon Secours Mercy Health
Kimberly L. McCarthy, CPA
VP, Finance & System Controller, Trinity Health