Susan M. Cosper was appointed to the FASB as a Board member effective May 1, 2019. Prior to that she was the FASB Technical Director and Chairman of the Emerging Issues Task Force, a role she held since 2011. In that role, Ms. Cosper had the responsibility for managing all FASB's technical projects and activities. Ms. Cosper has more than 28 years of diverse financial reporting and auditing experience. During her tenure, she has had the privilege of overseeing the staff work on some of the most challenging and important projects the FASB has addressed in recent times including comprehensive changes to the accounting for financial instruments (including credit losses and hedge accounting), lease accounting, and revenue recognition.

Prior to her appointment at the FASB, she was a partner with PricewaterhouseCoopers LLP (PwC), most recently based in PwC's Financial Instruments, Structured Products, and Real Estate Group in New York City and prior to that PwC offices in Florham Park, NJ (National Office), Pittsburgh, PA and London, UK. 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.