Mike Cheng joined the staff of FASB in 2012 as a project manager. He serves as the Private Company Council (PCC) Coordinator, where he is responsible for all PCC-related matters. He also led the FASB's private company decision-making framework project focused on determining the appropriateness of adjusting financial reporting requirements for private companies. Prior to joining FASB, Mike held various management positions with PricewaterhouseCoopers. He was an audit senior manager in Private Company Services and held other roles in PwC’s Core Assurance divisions. Mike earned his bachelor's degree in accounting with a concentration in finance from Binghamton University.