Kim Kushmerick, Associate Director, Accounting Standards with the AICPA has over 15 years of experience in accounting, focusing on accounting and auditing issues impacting the insurance industry. In her role at the AICPA, Ms. Kushmerick is responsible for: Preparing comment letters and member communications related to Revenue Recognition; and Managing the AICPA Insurance Expert Panel and AICPA NAIC Task Force, including serving as a liaison with FASB, IASB, NAIC and SEC Staff on insurance issues. Prior to joining the AICPA, Ms. Kushmerick started her career in the Short Hills, NJ office of KPMG LLP with a concentration in financial services. She then worked at Metropolitan Life Insurance Company as a Manager in Institutional Business – Finance.