Michael is a partner in KPMG's Department of Professional Practice in New York. Prior to this he led KPMG's OnCall Technical Accounting Advisory Services. Prior to that Michael provided Financial Statement Audits in KPMG's Northeast Financial Services practice focusing on banks,  mortgage banks and finance companies. He leads KPMG's Financial Assets and Services Topic Team in KPMG's Department of Professional Practice.  Michael is KPMG's representative on the AICPA's Depository Institutions Experts Panel and a member of the AICPA Banks & Savings Institution Conference Committee. He is a contributing author of KPMG's publications on  Credit Losses, Transfers and Servicing, Fair Value, Leasing, Consolidations, Equity Method and KPMG's Defining Issues. He also has authored several articles on accounting and financial reporting matters.