Susan M. Cosper, Technical Director

Susan M. Cosper is the FASB technical director and chairman of the Emerging Issues Task Force, a role she has held since February 1, 2011. Ms. Cosper has responsibility for managing all of the FASB’s technical projects and activities. Ms. Cosper has more than 22 years of diverse financial reporting and auditing experience. Prior to her appointment at the FASB, she was a partner with PricewaterhouseCoopers LLP (PwC). Ms. Cosper joined the Pittsburgh office of PricewaterhouseCoopers in 1992, where she performed audits of private and public companies in PwC’s Assurance practice. From 1998 to 2001, she accepted an international assignment in the firm’s London office. There, she led global audit engagements and advised clients on international accounting issues. After her return to Pittsburgh, in 2005 she was selected for a three-year fellowship with the FASB, where she held the roles of practice fellow and senior practice fellow. Upon completing the fellowship, she became part of PwC’s national office and served in PwC’s Financial Instruments, Structured Products, and Real Estate Group in New York City. She earned her B.S. in accounting from Indiana University of Pennsylvania and is a certified public accountant in the states of New York, New Jersey, and Pennsylvania.