About the Expert Panel
The State and Local Governments Expert Panel serves the needs of AICPA members on financial and business reporting and audit and attest matters. The expert panel protects the public interest by bringing together knowledgeable parties in the state and local government industry to deliberate and come to agreement on key state and local government issues.
Governmental Audit Quality Center
The Governmental Audit Quality Center (GAQC) promotes the importance of quality governmental audits and the value of such audits to purchasers of governmental audit services. GAQC is a voluntary membership center for CPA firms and state audit organizations that perform governmental audits. The GASB Matters section of the GAQC site highlights key interest areas, key resources, and advocacy efforts related to state and local government engagements.
Expert Panel Projects
- GASB Pensions: Issues & Resources page of the GAQC Web site consolidates the various resources available to practitioners to assist with understanding the new standards and developing appropriate audit strategies. This page also includes links to various whitepapers and related auditing interpretations addressing cost-sharing and agent multiple-employer plans.
- June 23, 2020 comment letter on GASB's Proposed Technical Bulletin, Accounting and Financial Reporting Issues Related to the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) of 2020 and Coronavirus Diseases
- April 10, 2020 comment letter on GASB’s Exposure Draft, Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements: Notes to Financial Statements
- April 10, 2020 comment letter on GASB’s Exposure Draft, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans
- September 16, 2019 comment letter on GASB's Exposure Draft, Public-Private and Public-Public Partnerships and Availability Payment Arrangements
- September 16, 2019 comment letter on GASB's Exposure Draft, Omnibus 20XX
- April 30, 2019 comment letter on GASB's Exposure Draft, Leases Implementation Guide
- March 8, 2019 comment letter on GASB's Exposure Draft, Fiduciary Activities Implementation Guide
- February 14, 2019 comment letter on GASB's Financial Reporting Model Improvements & Recognition of Elements of Financial Statements
- Read other comment letters the Panel has issued to GASB to communicate its views and positions on accounting and financial reporting proposals.
Michelle Watterworth (Chair), Plante Moran
Tony Boras, Crowe LLP
David Bullock, MGO
Sara Dempsey, Weaver
Sharon Edmundson, North Carolina Department of State Treasurer
Susan Friend, BDO USA
John Good, EY US
Michelle Horaney, RSM US LLP
Jeffrey Markert, KPMG LLP
Tonya Moffitt, Merina+Co
Flo Ostrum, Grant Thornton LLP
Chris Pembrook, Crawford & Associates, PC
Chris Salem, PwC US
Reem Samra, Deloitte
Anita Supinski, CLA
Learn more about the Expert Panel members by reading their biographies.
Expert Panel Recommended Guidance
CPE and Conferences