The American Institute of CPAs will merge the management of its Extensible Business Reporting Language and Enhanced Business Reporting programs.
Both initiatives will now fall under the institute's Business Reporting, Assurance and Advisory Services team. The institute's liaison to the Enhanced Business Reporting Consortium, Amy Pawlicki, will supervise the combined effort as director of the team and XBRL. The former director of the XBRL program, Louis Matherne, left the position in April.
Enhanced business reporting considers all factors, including non-financial measures, contributing to a company's value, while XBRL is a technology that tags financial information through disparate applications and carries it through the business reporting chain.
In the combined role, Pawlicki will coordinate the institute's activities with the Enhanced Business Reporting and XBRL Consortiums, as well as serve as staff liaison to the AICPA Assurance Services Executive Committee. The committee is planning to establish a new task force to address the ability to provide assurance on information reported in XBRL format for the United States.
Pawlicki joined the AICPA in 2002 to work on initiatives concerning membership sections, credentials and technical specialties such as business valuation and forensic litigation services. Prior to joining the AICPA, Pawlicki was principal of new business development with the Timken Co., an international manufacturer of bearings and steel.
Pawlicki will report to senior vice president of member quality and state regulation Susan Coffey, and senior vice president of member competency and development Arleen Thomas.
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