Both the Financial Accounting Standards Board and the Governmental Accounting Standards Board sponsor a postgraduate technical assistant program twice a year (programs commence in summer and winter) for individuals who are planning a career with an emphasis in accounting. Each program is a one-year term, during which the individual becomes highly involved with the accounting standards-setting process and comes to have an in-depth understanding of the roles played by preparers, auditors, and users of financial information.


Postgraduate Technical Assistants will be assigned to major agenda projects or to short-term practice and implementation issues, depending on the need for staff assistance. Postgraduate Technical Assistants will be involved in all phases of their assigned projects, including analyzing written submissions received on documents issued for public comment, reviewing and analyzing published research, preparing memorandums on technical issues for Board members’ information, drafting due process documents, and evaluating accounting proposals of other organizations. Additionally, Postgraduate Technical Assistants will attend and occasionally participate in public Board, task force, and other meetings pertinent to their projects.


Candidates for the PTA program must be nominated by a member of their university accounting department and have (1) recently completed a graduate degree or be in the process of receiving their graduate degree OR (2) have completed 150 credit hours. Candidates must have an outstanding academic record, strong oral and written communications skills, and have completed course work that provides a thorough knowledge of accounting theory and practice.


Salaries are competitive with public accounting and private industry.

How to Apply

Invitation letters, including an information packet, are sent to schools each September. A school can nominate one qualified candidate for each of the four programs: FASB summer program, GASB summer program, FASB winter program, and GASB winter program.  Faculty members submitting nominations must submit the nominee’s resume, transcripts (master’s transcript or undergraduate double major transcript), faculty letter of recommendation which should include the nominee’s program preference (e.g., FASB Summer), and an essay written by the nominee on why they want to participate in the FASB/GASB PTA Program (no more than 2 pages).  The essay should also describe coursework, work experience, grades, standardized test scores, and other qualifications.  Please click here to nominate PTA candidates by the end of November. Email with any questions.