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.
- January 29, 2018 comment letter on GASB's Exposure Draft, Accounting and Financial Reporting for Majority Equity Interests—an amendment of GASB Statement No. 14.
- September 26, 2017 comment letter on GASB's Exposure Draft, Implementation Guide No. 201X-Z, Accounting and Financial Reporting of Postemployment Benefits Other Than Pension (and Certain Issues Related to OPEB Plan Reporting)
- September 14, 2017 comment letter on GASB's Exposure Draft, Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements
- March 31, 2017 comment letter on GASB’s Invitation to Comment, Financial Reporting Model Improvements – Governmental Funds
- February 3, 2017 comment letter on GASB’s Exposure Draft, Implementation Guide No. 201X-Y, Implementation Guidance Update-201X
- December 23, 2016 comment letter on GASB’s Exposure Draft, Implementation Guide No. 201X-X, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans
- November 21, 2016, comment letter on GASB's Exposure Draft, Omnibus 201X
- November 14, 2016, comment letter on GASB's Fiduciary Activities Project
- October 24, 2016, comment letter on GASB's Exposure Draft, Certain Debt Extinguishment Issues
- July 12, 2016, comment letter on GASB’s Exposure Draft, Leases
- April 13, 2016, comment letter on GASB’s Exposure Draft, Fiduciary Activities
- March 31, 2016, comment letter on GASB’s Exposure Draft, Certain Asset Retirement Obligations
- February 2, 2016, comment letter on GASB’s Exposure Draft, Pension Issues
- March 19, 2015, comment letter on GASB’s Preliminary Views document, Leases
- Read other comment letters the Panel has issued to GASB to communicate its views and positions on accounting and financial reporting proposals.
Heather Acker (Chair), Baker Tilly
Corey Arvizu, Heinfeld & Meech PC
Joel Black, Mauldin & Jenkins CPAs
Stephen Blann, Rehmann
Edward Chait, Consultant representing PricewaterhouseCoopers LLP
John Good, Ernst & Young LLP
Katherine Lai, Crowe Horwath
Tamara Miramontes, Edie Bailly
Jeffrey Markert, KPMG LLP
Flo Ostrum, Grant Thornton LLP
Reem Samra, Deloitte
Bob Scott, City of Carrollton, TX
Kevin Smith, Crowe Horwath
Michelle Watterworth, Plante Moran PLLC
Walker Wilkerson, CliftonLarsonAllen
Learn more about the Expert Panel members by reading their biographies.
Expert Panel Recommended Guidance
CPE and Conferences