Appointments Panel
The Appointments Panel, established in 1999, assists the Board’s sponsors in recruiting, selecting, and monitoring non-federal members and advises the Board regarding improvement efforts. The Panel comprises the FASAB chair, representatives of FASAB’s three federal sponsors, two representatives of the American Institute of Certified Public Accountants (AICPA), and one representative of the Financial Accounting Foundation (FAF). The Panel’s assistance contributes greatly to the Board’s independence and continued conformance to the criteria for a standard-setting body for generally accepted accounting principles (GAAP). The Panel also reviews FASAB’s annual report and monitors annual performance survey results. The Panel would convey any concerns related to compliance with the AICPA Code of Professional Conduct 1.320.001 to the AICPA in a timely manner.
Appointments Panel Members
FASAB Chair, Chair
R. Scott Bell, Treasury
OMB Representative, OMB
Robert F. Dacey, GAO
D. Scott Showalter, AICPA
Graylin Smith, AICPA
Marion Gee, FAF

