Susan M. Cosper, Technical Director
Chair, Emerging Issues Task Force

Susan M. Cosper (Sue) is the Financial Accounting Standards Board (FASB) Technical Director and Chair of the Emerging Issues Task Force.  As Technical Director, she has responsibility for managing the FASB’s technical accounting and research activities and staff. 
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 in 1992 from Indiana University of Pennsylvania and is a certified public accountant in the states of New York, New Jersey, and Pennsylvania.