Michael J. Gurbutt

Deputy Director of Economic Analysis and Operations

Office of Economic and Risk Analysis

Michael J. Gurbutt is the Deputy Director of Economic Analysis and Operations in Office of Economic and Risk Analysis (OERA). In this role, he is responsible for economic and post-implementation analysis of PCAOB rules and standards, advising the PCAOB Chief Economist on policy questions and strategic initiatives, and managing the day-to-day operations of the office. 

In addition to his current position, Mr. Gurbutt has served as OERA’s Acting Director from May 2022 to August 2023. 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.