Mike Cheng joined the staff of the Financial Accounting Standards Board (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 lead the board’s private company decision making framework project focused on determining whether and in what circumstances it is appropriate to adjust financial reporting requirements for private companies following U.S. GAAP. In addition, he served on the FASB project teams working on policies and procedures for consolidations.