Former member of FASB Private Company Financial Reporting Committee Retired SVP and Deputy General Auditor in Charge of Credit Risk Review, KeyCorp Senior Lecturer, Cleveland State University


MaryAnn Lawrence continues a 20-year career of teaching undergraduate and graduate course in business law, bank management, financial statement analysis, markets and institutions and principles of finance at Cleveland State University. She retired three years ago after over 25 years of responsibility for credit evaluation specialists who independently gauged the quality, collectability, and grading stratification of the commercial loan portfolio by in depth analysis of financial statements along with industry and economic data. Because of her credit expertise as well as my knowledge of accounting and how bankers use financial statements, she served during the six-year tenor of the Private Company Financial Reporting Committee of the Financial Accounting Standard Board. She continues to act as a consultant to FASB and RMA.