Appreciation
AFP benefits from the insight and expertise of its member community, and would like to thank the following members of the FP&A Advisory Council who contributed to this guide:
- Lisa Bartko, Corporate Senior Finance Manager, Uline
- Dawn Collins-Vitale, Yield Manager, TOTE Maritime
- Chad Halley, FPAC, FP&A Director, Enterprise Financial Planning & Analysis, P&A Group, Inc.
- Patrick Lau, FPAC, CTP, Director, Corporate Finance & Treasury Planning, Natural Factors
- Ashley Merritt, FPAC, R&D Portfolio Finance Manager, W.L. Gore & Associates
- Anna Tiomina, Founder, Blend2Balance
- Jermaine Stanislaus, FPAC, Senior Financial Analyst, Bloomberg
About the Author
Bryan Lapidus, FPAC Director, FP&A Practice
Bryan Lapidus, FPAC, director of FP&A Practice for the Association for Finance Professionals (AFP), has more than 20 years of experience in the corporate FP&A and treasury space working at organizations such as American Express, Fannie Mae and private equity-owned companies. He is the staff subject-matter expert on FP&A for AFP, which includes designing content to meet the needs of the profession and helping keep members current on developing topics. Lapidus also manages the FP&A Advisory Councils in North American, Asia Pacific and the Middle East and Africa, which act as a voice to align AFP with the needs of the profession.
AFP FP&A Guide to a Better Budgeting Process Copyright © 2026 by the Association for Financial Professionals (AFP). All Rights Reserved.
This work is intended solely for the personal and noncommercial use of the reader. All other uses of this work, or the information included therein, is strictly prohibited absent prior express written consent of the Association for Financial Professionals. Association for Financial Professionals: AFP FP&A Guide to a Better Budgeting Process, or the information included therein, may not be reproduced, publicly displayed, or transmitted in any form or by any means, electronic or mechanical, including but not limited to photocopy, recording, dissemination through online networks or through any other information storage or retrieval system known now or in the future, without the express written permission of the Association for Financial Professionals. In addition, this work may not be embedded in or distributed through commercial software or applications without appropriate licensing agreements with the Association for Financial Professionals. Each violation of this copyright notice or the copyright owner’s other rights, may result in legal action by the copyright owner and enforcement of the owner’s rights to the full extent permitted by law, which may include financial penalties of up to $150,000 per violation.
This publication is not intended to offer or provide accounting, legal or other professional advice. The Association for Financial Professionals recommends that you seek accounting, legal or other professional advice as may be necessary based on your knowledge of the subject matter.
The topics in this guide are intended for education and reflect the state of practice for corporate finance. While not intended as study materials for the Certified Corporate FP&A Professional exam, it does relate exam knowledge domains. FPAC, Certified Corporate FP&A Professional and the FPAC logo are registered trademarks of the Association for Financial Professionals. To see the full PDF of knowledge domains, view them HERE.
