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Timothy Gustafson 
Deputy Director 
Office of Research and Analysis 

Timothy Gustafson is Deputy Director of the Office of Research and Analysis (ORA). ORA supports the Board by providing information critical to regulatory oversight, performing analyses of risks affecting registered public accounting firms and performing economic and accounting analysis to support the Board's regulatory activities. He served as Acting Director of ORA from May through August 2012.

Before joining the PCAOB, Mr. Gustafson was an Audit Partner at Grant Thornton LLP, where he served as the engagement partner for both public and nonpublic companies in a variety of industries. He began his career in the audit practice of PricewaterhouseCoopers LLP, departing in 2002 as a Senior Manager. While at PricewaterhouseCoopers LLP, Mr. Gustafson gained extensive experience auditing Foreign Private Issuers and multi-national corporations.

Mr. Gustafson earned a B.B.A. in accounting from the University of Georgia. He is a certified public accountant in Virginia.