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CU presence remains on FASB small-business committee
WASHINGTON (3/24/08)—Credit union executive Scott Waite has been appointed for a second term on the Financial Accounting Standards Board’s (FASB’s) Small Business Advisory Committee (SBAC). Waite is chairman of the Credit Union National Association’s (CUNA's) Accounting Task Force, as well as chief financial officer of Patelco CU in San Francisco. When appointed in 2004, Waite became the first credit union representative on the SBAC. He is also CUNA's representative on the FASB Advisory Council. FASB is the primary private-sector organization that establishes standards of financial accounting and reporting in the U.S. Its standards govern the preparation of financial reports for all public and private enterprises. As a member of FASAC and the SBAC, Waite advises the FASB on how issues related to Generally Accepted Accounting Principles (GAAP) will affect credit unions.
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