Gary Sardo is currently a Practice Fellow at the Financial Accounting Standards Board(FASB). In this role, Gary contributes toward several projects on the FASB’s technical agenda and supports several projects on the FASB’s research agenda for topics related to the pharmaceutical and life sciences industry. Prior to his role at the FASB, Gary was a Director in PwC’s Deals practice, specializing in capital markets and accounting advisory services. In this role, Gary advised both audit and non–audit clients through the accounting and reporting of transformational events–such as acquisitions, divestitures, and capital raising transactions–and provided accounting support related to the adoption of new accounting standards and the evaluation of complex alliances, investments, and other similar arrangements. Before joining PwC’s Deals practice, Gary completed a tour in the Accounting Services Group of PwC’s National Office where he focused on revenue recognition and compensation–related matters. Gary started his career in PwC’s Audit practice.