Michael A. (Mike) Westervelt is a principal with CLA with over 30 years of experience and chair of the AICPA's Accounting and Review Service Committee (ARSC). In addition, Mike is a past Chair of the AICPA's PCPS Technical Issues Committee ("TIC"). Mike is a National Assurance Principal and Construction Industry Assurance Leader. Mike specializes in thought leadership, financial reporting, client service and accounting consulting for U.S. and international clients. He has managed relationships nationally and internationally for entities in the construction, manufacturing, hospitality, commercial service, and healthcare industries. Mike also volunteers as a mentor for American Corporate Partners (ACP). Mike graduated from Iona College with a Bachelor of Arts in Accounting. He is a Certified Public Accountant licensed by the states of North Carolina and New York. Mike lives in Charlotte, NC and enjoys spending time with his family, practicing Jiu Jitsu and an avid member of F3 who's credo is "Leave no man behind, but no man where you find him."