Linda Delahanty, CPA is a Technical Director in the Audit and Attest Standards Team with the AICPA. She staffs various projects, to support the AICPA's standard-setting activities and helps develop and review nonauthoritative professional guidance. Linda also acts as a technical advisor to the Employee Benefit Plans Expert Panel to address technical issues relating to employee benefit plans. Before joining the AICPA, Linda served as an audit manager with PricewaterhouseCoopers (Coopers & Lybrand) in New York. Linda is a graduate of New York University with a BS in accounting and is a CPA in New York. Linda is a member of the AICPA and the New York State Society of CPAs.