AICPA

Ray “wrote the book” on best practices! He has served as the AICPA’s content matter expert for U.S. GAAP Financial Statements – Best Practices in Presentation and Disclosure. This publication provides users with the tools needed to apply the complex reporting guidance within U.S. GAAP.

Ray has also served as a reviewer for Auditing Derivative Instruments, Hedging Activities, and Investments in Securities – AICPA Audit Guide, which summarizes applicable practices and delivers “how-to” advice for auditing financial instruments.