Linda Delahanty is a senior manager 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 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, a member of the AICPA and the New York State Society of CPAs.