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
Phoenix, Ariz.

Brian D. Green, CPA, FHFMA

Partner, Seim Johnson LLP
Elkhorn, Neb.

Kevin Holloran

Senior Director, Fitch Ratings
Austin, Texas

William G. Love

Partner, KPMG LLP
Baltimore, Md.

Julie Lautt, CPA

CFO, Avera
Sioux Falls, S.D.

Connie J. Ouellette, CPA, FHFMA

Principal, BerryDunn
Portland, Maine

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, Finance & System Controller, Trinity Health
Novi, Michigan