Revenue Recognition: Has the Performance Obligation Been Satisfied?

CPA

"Renee Rampulla, CPA, has over twenty years of professional experience. She writes, lectures, and consults on technical accounting and auditing issues. Renee has extensive experience in the auditing of public and privately held entities ranging from the manufacturing and service sectors, to financial services. Previously 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. Renee is the president and 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 at both regional and Big Four accounting firms Renee accumulated a wealth of technical and practical knowledge. In addition, she was a senior staff member of the American Institute of Certified Public Accountants (AICPA). At the AICPA Renee worked closely with senior technical committees, presented technical guidance before standard setters, and authored and updated several authoritative and non-authoritative publications. For several years Renee was an adjunct lecturer at a university in New York City where she taught numerous undergraduate accounting and auditing courses. Renee enjoys teaching and is an instructor and author of several continuing professional education courses for the New York State Society of Certified Public Accountants’ (NYSSCPA) Foundation for Accounting Education (FAE) and other organizations, covering a variety of accounting and auditing topics. A partial listing of some of Renee’s publications, webcasts, and articles include (excluding numerous continuing professional courses): Speaker of her own FAE’s Quarterly Web event Series – Renee’s Roundtable (2011 - Present) Technical consultant for the AICPA’s Audit and Accounting Gaming Guides (2011) Staff consultant for the AICPA’s Professional Ethics Firm Name White Paper (2009) Panel member of the AICPA’s General Audit Risk Alert (2006/2007) web event Author of the AICPA’s General Audit Risk Alert (2006/2007) Author of the AICPA’s Manufacturing Risk Alert (2004/2005) (2005/2006) Authored, “What are my professional responsibilities” article appearing in The CPA Letter Renee holds a BBA in Public Accounting from Bernard M. Baruch College. She is a member of the AICPA, the NYSSCPA, the New Jersey State Society of Certified Public Accountants (NJSCPA), the Institute of Management Accountants, the American Woman’s Society of Certified Public Accountants, and the Association of Certified Fraud Examiners. Renee serves as a committee member of the NYSSCPA’s Professional Ethics committee. She is currently the vice-leader of the NJSCPA’s Accounting and Auditing Standards Interest Group, becoming leader in June 2012. Previously she served as co-chair of the NJSCPA Accounting Standards and IFRS sub-committee interest groups."

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