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ABA: The American Bankers Association

Accounting Administrative Committee

The ABA Accounting Administrative Committee provides expertise on accounting and auditing issues and contributes to developing and advocating ABA positions on accounting issues. The Committee addresses issues initiated by rulemaking bodies. The rulemaking bodies can include:

  • Financial Accounting Standards Board (FASB),
  • International Accounting Standards Board (IASB),
  • Securities and Exchange Commission (SEC),
  • Banking regulators, both in the U.S. (FDIC, OCC, and the Federal Reserve) and internationally (through the Basel Committee and other related organizations)
  • Public Company Accounting Oversight Board (PCAOB),
  • American Institute of Certified Public Accountants (AIPCA),
  • Sustainability Accounting Standards Board (SASB),
  • Committee Of Sponsoring Organizations (COSO), and
  • The United States Congress.

The Committee also provides specific strategic direction to ABA staff in advocacy efforts. Members of the Committee may be asked to testify for ABA on accounting issues or participate in other public or private meetings with rulemaking personnel.

Participation on the Accounting Administrative Committee involves a small time commitment and will also often involve face-to-face advocacy activities. The Committee holds two in-person meetings each year lasting one-and-one-half days, and communicates throughout the rest of the year by email and conference calls. Representatives from one or more of the rulemaking groups or of auditing, investment, and other firms normally attend portions of the meetings.

Staff Contact: Joshua Stein