Michael J. Gurbutt

Michael J. Gurbutt is the Deputy Director of Economic Analysis and Operations in the Office of Economic and Risk Analysis (OERA). In this role, he is responsible for managing OERA’s research programs, which focus on generating high-quality, data-driven economic research to inform regulatory policy and PCAOB oversight activities; advising the PCAOB Chief Economist on OERA’s strategic priorities; overseeing the day-to-day operations of the office; and coordinating cross-divisional special projects addressing current and emerging audit issues, including the role of artificial intelligence in auditing.

From 2019 through 2024, including during his tenure as OERA’s Acting Director from May 2022 to August 2023, Mr. Gurbutt led the process and teams that develop the economic analysis for PCAOB standard-setting and rulemaking projects and for the post-implementation reviews of their effectiveness. From 2014 to 2017, he was the senior adviser to the program leader in the PCAOB’s Center for Economic Analysis, which was combined in 2017 with the PCAOB’s former Office of Research and Analysis to create OERA. Mr. Gurbutt joined the PCAOB in 2010, in the Office of Chief Auditor, providing technical direction in the development of auditing and related professional practice standards and staff audit practice alerts.

Prior to joining the PCAOB, Mr. Gurbutt was a senior manager at Ernst & Young LLP, working in the real estate, hospitality, medical technology, and telecommunications industries.

Mr. Gurbutt earned a master’s degree in mathematics from the University of Warwick. He is a certified public accountant in Virginia and a Fellow of the Institute of Chartered Accountants in England & Wales.