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Gaylen N. Larson, former group vice president and chief accounting officer of Household International, Inc., has been named to a five-year term beginning July 1 as a member of the Financial Accounting Standards Board. Mr. Larson replaces Robert H. Northcutt, the former vice president and controller of Lockheed Corporation. Mr. Northcutt is retiring from the Board.
Mr. Larson was selected by the Board of Trustees of the Financial Accounting Foundation, which is responsible for selecting the members of, funding, and overseeing the FASB, the Governmental Accounting Standards Board, and their advisory councils.
In his 15 years at Household International, Mr. Larson was a member of the senior management committee, and he was responsible for developing and managing corporatewide financial control, planning, audit, and tax function. Mr. Larson joined Household Finance Company as a controller in 1979 from Deloitte, Haskins & Sells (now Deloitte & Touche LLP), where he was a partner serving a broad base of audit, tax, and consulting clients. He left Household in 1994 and is currently a director with Coopers & Lybrand, responsible for helping clients improve their internal control-risk management process.
Mr. Larson was a charter member of the FASB's Emerging Issues Task Force, has served as a member of the Financial Accounting Standards Advisory Council, and is a current member of the Board's Financial Instruments Task Force. He served as the chairman of the Committee on Corporate Reporting of the Financial Executives Institute. Additionally, Mr. Larson is the chairman of the Committee of Sponsoring Organizations of the National Commission on Fraudulent Financial Reporting and a member of the AICPA's Special Committee on Financial Reporting. *
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