Accounting Principles Council

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Established to support NACUBO’s accounting guidance and advocacy efforts, the Accounting Principles Council (APC) consists of volunteer representatives of member institutions.  The volunteers are accounting and finance professionals knowledgeable in matters such as financial accounting standards, external financial reporting, governmental accounting and reporting, not-for-profit accounting and reporting, managerial accounting and reporting, and financial analysis. The APC serves as an advisory body to and is appointed by the President of NACUBO.   

Members of the APC serve on various project teams and standing committees, including:  Endowment Accounting Issues; GASB/FASB Differences; Sarbanes-Oxley Guidance; Reporting Inconsistencies; Preparing for an Audit; Operating Measure for Independent Institutions; Benchmarking; Interim Financial Reporting; GASB/NASACT Committee; FASB Committee; AICPA Committee; Professional Development; and Community Colleges/Small Institutions. 

Council Members

Drew M. Paluf – Chair, Assistant Vice President for Finance & Controller, University of Notre Dame  

Cheryl Soper – Vice Chair, Controller, Director Financial Operations, University of Michigan    

Sandra Brown, Comptroller, The Texas A&M University System 

Gillian Emmons, Associate Controller, Massachusetts Institute of Technology

Brandon Gilliland, University Controller, University of North Carolina, Charlotte

Steve Kimata, Assistant Vice President, Finance, & University Comptroller, University of Virginia 

Dale Larson, Director of Finance, University of Dallas 

Debra Martin, Associate Dean for Business, Loyola Law School 

Roger Patterson, Associate Vice Chancellor - Finance, University of North Carolina-Chapel Hill 

Karl Turro, Associate Controller, Northwestern University 

Jeffrey West, Associate Vice President, Finance & Accounting, University of Utah

Mary Wheeler, Director of Financial Services and Controller, Maricopa Community College

Ex-Officio Members 

Frank Bossle (ACUA), Johns Hopkins University, Executive Director, JHI Audits 

Teresa P. Gordon (AAA), Accounting Professor, University of Idaho 

Technical Advisors

Susan E. Budak, NACUBO FARM author

Larry Goldstein, NACUBO FARM author 

NACUBO Staff Liaison 

Susan Menditto, Director, Accounting Policy

Kim Dight, Manager, Accounting Policy