FASB, GASB Seek Accounting Students for PTA Program

Accounting | November 11, 2025

FASB, GASB Seek Accounting Students for PTA Program

The two boards are seeking nominations for their Postgraduate Technical Assistant Program, which provides individuals who are interested in an accounting-related career with an opportunity to play an active role in the financial reporting standard-setting process.

Jason Bramwell

The Financial Accounting Standards Board and the Governmental Accounting Standards Board are asking accounting faculty to nominate students for the boards’ Postgraduate Technical Assistant Program, which provides individuals interested in an accounting-related career with an opportunity to play an active role in the financial reporting standard-setting process.

In an email to accounting faculty, the FASB and GASB explain what the program is and the criteria for nominations:

During the year-long program, Postgraduate Technical Assistants (PTAs) will learn about the standard-setting process from start to finish. They will be provided the unique opportunity to work alongside senior members of project staff and will be involved in all phases of their assigned projects. This includes, but is not limited to, conducting technical accounting research, performing outreach with stakeholders, preparing memos on technical accounting issues, drafting due process documents, and presenting their findings to the FASB/GASB members or external stakeholders.

The benefits of being a FASB or GASB PTA are immense. In addition to gaining valuable professional experience, PTAs are exposed to leaders of diverse professional fields, including private-sector accounting, not-for-profit accounting, governmental accounting, auditing, investing, business, and academia. The professional experience seen on a PTA’s resume is highly regarded by employers. Former PTAs often become leaders in accounting firms (including the Big 4), Fortune 500 companies and notable organizations, such as the Federal Reserve.

Nomination packages are now being accepted for our FASB or GASB Summer 2026 and/or Winter 2027 PTA program. A school can nominate one qualified candidate for each of the four programs: FASB Summer, GASB Summer, FASB Winter and GASB Winter for a total of four candidates from each school. It should be noted that each candidate can also elect to be considered for their preference of either the FASB or GASB programs and/or either Summer and Winter starting dates. Due to the level of rigor that our programs require, we ask that you only submit nominees who 1) are in or who have recently completed a graduate program, or 2) have or will have completed 150 credit hours by the start of the PTA Program.

Individuals who are successful in our PTA program generally have:

  • Strong critical thinking skills and are creative; they have a genuine interest in the theoretical aspects of accounting.
  • The ability to be a self-starter; they complete tasks with minimal supervision.
  • Effective communication skills; superior writing ability is essential.
  • The ability to work effectively as a member of a team.
  • Strong leadership skills; they are mature and motivated.
  • A career interest in auditing or technical accounting.

If you would like to nominate an individual(s) for our PTA Program, please submit a nomination package on their behalf containing the following:

  • Formal letter of recommendation from a faculty member indicating the nominee’s program of interest (FASB Summer, GASB Summer, FASB Winter, GASB Winter, or a combination of either Boards or terms). Our process is to consider candidates for either Board or either start date unless indicated otherwise. Please state in the letter of recommendation if a candidate would prefer to NOT be considered for FASB or GASB or a specific term. In addition, please indicate in the nomination form if the candidate has an interest in working on the eXtensible Business Reporting Language (XBRL) team as a FASB PTA.
  • Nominee’s resume, including full name, address, phone number and email address.
  • An essay written by the nominee on why they want to participate in the FASB/GASB PTA Program. The essay should be no more than 2 pages in length. If a nominee would like to be considered for both the FASB and GASB PTA Programs, their essay should indicate such. Please ensure that the candidate’s name is displayed clearly on their essay.
  • Nominee’s transcripts. Successful candidates generally have either a master’s degree in accounting, an undergraduate double major, or both. 

Because of the importance of strong writing skills for our programs, our expectation is that the essay is the candidate’s own work. The use of generative A.I. is prohibited for all nomination materials, including the essay and the recommendation letters. 

Please submit your nominations by clicking HERE. Please do not hesitate to contact us at ApplyPTAProgram@f-a-f.org should you need any additional information.
  
All nominations must be received by November 30, 2025.

Candidates who are selected for further consideration will receive, no later than December 23, 2025, an invitation to interview between January and March of 2026. Our offers of employment will be made by March 31, 2026. Depending on the program they are accepted into, the FASB/GASB PTAs will begin their year with us in early July 2026 or early January 2027, full time and in person at our Norwalk, Connecticut office.

While our program has always been highly selective and desirable, its timing for nomination, interviewing and selection may raise concerns about a potential conflict between participation in our program and obtaining a career position.  Candidates for the program typically have already interviewed and accepted career positions with CPA firms or other organizations. Invariably, those organizations have viewed the FASB/GASB opportunity favorably and encouraged students to pursue it. If there are questions regarding any potential conflicts with prior commitments, we will be happy to work with successful candidates to resolve those issues.

You can learn more about the FASB, GASB, Financial Accounting Foundation (FAF), and the PTA Program from the links below.

To view our 2024 Annual Report, click here.

Finally, the important work we do requires us to have a diverse workforce who can bring unique perspectives to the issues that the Boards are addressing. We welcome nominees from varied backgrounds and value the characteristics that distinguish each individual.

The deadline to submit nominations is Nov. 30.

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