Financial Accounting Standards Board Chairman Leslie Seidman on Jan. 10 named Susan Cosper as FASB technical director, effective Feb. 1, 2011. Cosper fills the vacancy resulting from the appointment of Russell Golden to the FASB in September 2010.

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Jaclyn Jaeger is a freelance contributor to Compliance Week after working for the company for 15 years. She writes on a wide variety of topics, including ethics and compliance, risk management, legal,...