Michelle is the partner in charge of Plante Moran's National Public Sector technical practice. In this role, she is responsible to oversee emerging accounting and auditing issues within the firm's governmental, K12, higher education and single audit industries. In addition, Michelle leads technical training initiatives both within the firm and externally, including being a frequent speaker at conferences sponsored by the AICPA, state CPA societies as well as industry groups. Michelle is the chair of the AICPA State and Local Government Expert Panel and sits on the AICPA Governmental and Not for Profit Conference planning committee. (michelle.watterworth@plantemoran.com)