Financial Statement Disclosures: A Guide for Small and Medium-Sized Businesses

Renee Rampulla, Rampulla Advisory Services, LLC

Renee Rampulla, CPA, CGMA Warwick, NY

Renee Rampulla, CPA CGMA has over 30 years of professional experience. She writes and lectures on technical accounting and auditing issues. Renee has experience in the auditing of public and privately held entities ranging from the manufacturing and service sectors to financial services.

She was a partner in a regional accounting firm in the northeast in charge of the firm’s accounting and auditing practice and their quality control group. She is the founder of Rampulla Advisory Services, LLC. Her clients include nationally recognized professional organizations, accounting firms, companies, publishers, and others. By devoting several years of her career to both regional and Big Four accounting firms Renee accumulated a wealth of technical and practical knowledge. In addition, while working for the American Institute of Certified Public Accountants (AICPA), she performed professional ethics investigations; collaborated closely with senior technical committees; presented technical guidance before standard setters; and authored and updated several AICPA publications.

Renee Rampulla is a frequently requested speaker and is an instructor and author of several continuing professional education (CPE) courses for the AICPA, numerous State CPA Societies, and other organizations, covering a variety of FASB and IFRS accounting guidance along with private and public company auditing standards. She has taught over 1,100 CPE courses.

She is a five-time recipient of the AICPA’s Outstanding Instructor Award; a recipient of the 2016 New Jersey Society of CPAs “Women of Note” and in November 2023 received the Samuel A. Dyckman, Excellence in Education Award from the National Conference of CPA Practitioners (NCCPAP).

Renee Rampulla is a national standard setter, who currently serves as a member of the AICPA’s Auditing Standards Board (ASB). In 2022 she completed a three-year term as a member of AICPA council and served on the AICPA’s Ethics Enforcement Committee. She has served as Vice President of Professional Issues for the New York State Society of CPAs (NYSSCPA), is a past member of the NYSSCPA Executive Committee and former NYSSCPA Director at Large board member. Renee Rampulla also served as the chair of the NYSSCPA’s Professional Ethics Committee from 2015 – 2017, and in 2018 was the President of the NYSSCPA’s Staten Island Chapter. Previously she served in the capacity of several leadership positions for the NYSSCPA Staten Island chapter, including chapter Vice President. She is a member of the NYSSCPA’s Financial Accounting Standards Committee, Sustainability Committee, and Professional Liability Committee and a past member of the International Accounting and Auditing Committee. Renee chaired the NYSSCPA’s 2014 Nominating Committee and was a recent member of that committee in 2021. She served on the New Jersey Society of CPA (NJCPA) Audit Committee from 2015 - 2018; was the 2012 – 2014 Chair of the NJCPA Accounting and Auditing Standards Interest Group and previously served as the 2011-2012 Vice-Chair. She has also served as co-chair of the NJCPA Accounting Standards and IFRS sub-committees of the Accounting and Auditing Standards Interest Group. Renee Rampulla has also chaired two NYSSCPA Task forces, the CPA Evolution Task Force, and the CPA Exam Task Force.

For several years Renee was an adjunct lecturer at Hunter College, a City University of New York City, teaching various undergraduate accounting, auditing, and research courses.