Michael Lofing

Michael Lofing, deputy director in the Office of Research and Analysis (ORA), manages the ORA Risk Analysis Group. This team supports the Division of Registration and Inspections by providing risk analysis of specific industries, along with in-depth analysis of auditing and accounting matters.

Mr. Lofing joined the PCAOB in July 2011 as an associate director in ORA. He has led the Risk Analysis Group since September 2011 and was promoted to deputy director in November 2012.

Before joining the PCAOB, Mr. Lofing founded Earnings Expert, an independent research firm focused on qualitative investment research and analysis of selected industry groups for institutional investors.

Before founding his own firm, he was managing director, financial analysis, at Glass Lewis, where he provided expertise in Securities and Exchange Commission, GAAP, and financial reporting matters.

Earlier in his career, he was the vice president of finance and business development at a subsidiary of Koch Industries and a senior manager at Coopers & Lybrand.

Mr. Lofing earned a B.S. in accounting from the University of Wyoming. He is a certified public accountant.