Susan M. Cosper

Susan M. Cosper (Sue) joined the Financial Accounting Standards Board (FASB) on May 1, 2019. Her initial term concludes on June 30, 2024, and she is eligible for reappointment to a second term.

In her Board role Ms. Cosper also serves as the FASB liaison to the Private Company Council (PCC).

Ms. Cosper previously served as the FASB’s technical director and chair of the Emerging Issues Task Force (EITF). As Technical Director, she had responsibility for managing the FASB’s technical accounting and research activities and staff.  As Chair of the EITF Ms. Cosper helped the FASB identify, discuss, and resolve timely financial accounting issues.

Prior to joining the FASB Ms. Cosper served as a partner with PricewaterhouseCoopers LLP (PwC), most recently based in PwC’s Financial Instruments, Structured Products, and Real Estate Group in New York City.

She worked before that in PwC offices in Florham Park, NJ (National Office), Pittsburgh, PA and London, UK where she served private company clients (in a variety of industries), community banks and credit unions, not-for profits (hospitals, foundations and charities), and large and small public companies

She earned her B.S. in accounting from Indiana University of Pennsylvania and is a certified public accountant in New York, New Jersey, and Pennsylvania.