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

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. 

Access P&P Board statements.  

Issue Analyses

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.

Review listing of P&P Board publications.

To contact the P&P Board, or for further information, please call HFMA's Washington D.C., office at (202) 296-2920.

2018-2019 P&P Board Members

2018-19 Principles & Practices Board

Standing, left to right: Norman C. Mosrie, Kimberly K. McKay, Brian D. Green, Kevin Hollaran

Seated, left to right:  Anthony P. Frank, Brian P. Conner, Julie N. Norton

Not pictured: Paul A. Bolin, Colleen M. Blye, Mark J. Ross, Timothy R. Weld Jr., Kurt J. Wrobel

Brian P. Conner, CPA, Chair
Moss Adams LLP

Stockton, Calif.

Colleen M. Blye, CPA
Executive Vice President, CFO
Montefiore Health System
Bronx, N.Y.

Paul A. Bolin, FHFMA, CPA
Williamson Medical Center
Franklin, Tenn.

Anthony P. Frank, CPA
VP, Financial Operations
Banner Health
Phoenix, Ariz.

Brian D. Green, FHFMA, CPA
Seim Johnson LLP
Elkhorn, Neb.

Kevin Hollaran
Senior Director
Fitch Ratings
Austin, Texas

Kimberly K. McKay, CPA
Managing Partner
Houston, Texas

Norman C. Mosrie, FHFMA, CPA
Charleston, W.Va.

Julie N. Norton, CPA
Vice President, Operational Finance
Sioux Falls, S.D.

Kurt J. Wrobel, FSA, MAAA
CFO & Chief Actuary
Geisinger Health System
Danville, Pa.

Mark J. Ross, CPA
Partner and Firm Leader - Healthcare Practice
Baker Tilly Virchow Krause LLP
Wilkes Barre, Pa.

Timothy R. Weld Jr., CPA
PricewaterhouseCoopers LLP
New York, N.Y.

Kurt Wrobel, FSA, MAAA
CFO & Chief Actuary
Geisinger Health Plan