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Graham Dyer

Partner & Chief Accountant
Grant Thornton LLP

Graham serves as Grant Thornton’s Chief Accountant, leading national office’s Accounting Principles Group, which is responsible for the firm’s interpretation of accounting matters in both US GAAP and IFRS. Graham personally focuses on accounting for financial instruments, consolidation, fair value and business combinations.

Graham has contributed to a number of technical committees, including the FASB’s Transition Resource Group for Credit Losses, and IASB’s IFRS 9 Impairment Transition Group. Additionally, Graham is a member of the AICPA’s Depository Institutions Expert Panel.

Prior to his current role with Grant Thornton, Graham spent two years as a Professional Accounting Fellow in the Office of the Chief Accountant at the OCC. While there, Graham represented the Office of the Chief Accountant within the OCC and to external parties such as FASB and the SEC on a number of matters, including the joint FASB/IASB deliberations regarding impairment of financial instruments. Graham also represented the OCC on the Basel Committee Audit Subgroup.

Graham has authored multiple technical publications for Grant Thornton; his writing has been featured in publications such as Bank Accounting & Finance; Risk Book’s Practitioner’s Guide to CECL, and he contributed to the Basel Committee’s External Audits in Banks and the GPPC’s Implementation of IFRS 9 Impairment Requirements by Banks and The Auditor’s Response to the Risk of Material Misstatement Posed by Estimates of Expected Credit Losses under IFRS 9.

Graham graduated with honors from The University of Texas at Austin with a Bachelor of Business Administration in Accounting and a Masters in Professional Accounting. His professional affiliations include the American Institute of Certified Public Accountants (AICPA).