Timothy Gustafson

Timothy Gustafson is acting 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 policy-based research to support the Board's regulatory activities.

Mr. Gustafson joined the PCAOB in 2009 as an associate director of ORA. He became deputy director in 2012 and was named ORA acting director in 2016.

Prior to 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 BBA in accounting from the University of Georgia. He is a certified public accountant in Virginia.