Timothy Gustafson became Acting Director of the Office of Research and Analysis (ORA) in May 2012. Previously, he served as ORA Associate Director for Policy Support, where he lead the Policy Group, a team that conducts research to support the PCAOB's standard-setting process and risk-based inspection program. He also oversaw ORA’s implementation activities for the Board's oversight authority of broker-dealer audits.

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.