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.
- 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
- October 31, 2018 comment letter on GASB's Exposure Draft, Conduit Debt Obligations
- April 26, 2018 comment letter on GASB’s Invitation to Comment, Revenue and Expense Recognition
- 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
- 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
David Bullock, Macias Gini & O'Connell LLP
Edward Chait, Consultant representing PricewaterhouseCoopers LLP
Sharon Edmundson, North Carolina Department of State Treasurer
John Good, Ernst & Young LLP
Michelle Horaney, RSM US LLP
Tamara Miramontes, Edie Bailly
Jeffrey Markert, KPMG LLP
Flo Ostrum, Grant Thornton LLP
Chris Pembrook, Crawfor & Associates, P.C.
Reem Samra, Deloitte
Kevin Smith, Crowe Horwath
Walker Wilkerson, CliftonLarsonAllen
Expert Panel Recommended Guidance
CPE and Conferences