Linda Delahanty, CPA is a senior manager with the American Institute of Certified Public Accountants. She staffs various projects to support their standard-setting activities and helps develop nonauthoritative professional guidance. In addition to her responsibilities to the audit and attest standards team, 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.