Michael J. Gurbutt

Acting Director

Office of Economic and Risk Analysis

Michael Gurbutt is the Acting Director of the Office of Economic and Risk Analysis (OERA), which focuses its work on economic analysis of potential standards, post-implementation reviews of adopted standards, economic and risk analysis of issuer audits, and other research and data analysis in support of PCAOB oversight activities.

Since 2017, Mr. Gurbutt has served as OERA's Deputy Director of Economic Analysis and Operations. In this role, Mr. Gurbutt has been 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. From 2014 to 2017, Mr. Gurbutt 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.