Dan Noll, CPA, is Director of Accounting Standards at the American Institute of Certified Public Accountants. Danﾒs primary responsibilities include working with the Financial Reporting Executive Committee (FinREC, formerly known as AcSEC) in arriving at AICPA positions on financial reporting matters, and in providing external financial reporting guidance. In addition, Dan leads the AICPAﾒs efforts related to private company financial reporting. Dan works with numerous organizations, committees, expert panels, and task forces that focus on improving financial reporting and ensuring that accounting professionals have the requisite tools needed to best serve the public interest. Dan has a B.B.A. in Public Accounting from Baruch College and was an evening adjunct professor at that institution for four years. Before joining the AICPA, Dan was with PricewaterhouseCooper's (formerly Coopers & Lybrand) New York and National Offices.