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.
2025-2026 P&P Board Members
Norman C. Mosrie, FHFMA, CPA
Chair
Partner, DHG LLP
Charleston, W. Va.
Anthony P. Frank, CPA
CFO
Fulshear, Texas
William G. Love
Partner, KPMG LLP
Baltimore, Md.
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.
Ryan Caldwell, CPA, FHFMA
Chief Financial Officer, Springfield Clinic, Springfield, IL
Gregory L. Wilgocki, CPA, FHFMA
SVP, Accounting, Reimbursement and Tax, Ballad Health
Johnson City, TN
Martha Garner, CPA
Retired Managing Director, PwC
Randolph, NJ
James Howe, CPA
Vice President, Controller, Bon Secours Mercy Health, Cincinnati, OH
Dan Steingart, CFA
Associate Managing Director, Moody’s Investors Service, Seattle, WA
Celeste M. McIntrye, CPA, CHFP
SVP, Corporate Controller, Corewell Health, Grand Rapids, MI