Michael Futterman is a Partner in the Firm's Assurance Division and is the Partner-in-Charge of the Governmental Services Practice for the Florida Region. He focuses much of his work in the local government, not-for-profit and employee benefit plan sectors. With more than 22 years of professional experience, Mr. Futterman provides guidance on accounting and financial reporting matters as well as operational and administrative efficiency matters. In addition, he conducts peer reviews for small and mid-size accounting firms.
Mr. Futterman is responsible for quality control review of all ERISA audit engagements. Additionally‚ he performs quality control reviews of engagements for governmental entities‚ governmental pension plans‚ and not-for-profit organizations.
Within the Firm‚ Mr. Futterman is actively involved in training and compliance initiatives. He is responsible for developing internal training programs for the governmental‚ not-for-profit‚ and ERISA assurance staff‚ as well compliance with continuing professional education requirements. Mr. Futterman serves on the Florida Assurance division’s board of directors and its accounting & auditing technology committee.
Professional & Civic Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Florida Government Finance Officers Association (FGFOA)
Government Finance Officers Association (GFOA)
GFOA Special Review Committee
Miami-Dade, Broward & Palm Beach Counties Leagues of Cities
Florida Public Pension Trustees Association
Florida Association of Special Districts
AICPA Employee Benefit Plan Audit Quality Center, Designated Audit Partner
AICPA Governmental Audit Quality Center, Designated Audit Partner
Dade Schools Athletic Foundation, Treasurer
Articles, Seminars & Presentations
"Risk-Based Approach to Governmental Audits," Internal Training
"Governmental Accounting (GASB) and Government Auditing Standards," Internal Training
"Federal and Florida Single Audit Acts," Internal Training
"ERISA Pension Plans," Internal Training
"The New Risk Assessment Standards," Internal Training
"ERISA Employee Benefit Plan Audits,"
"Auditing 401(k) Plans," Presentation to Potential Clients in conjunction with Merrill Lynch
"GASB Statement No. 34," Presentation to University of Miami Students
"Preparing a Comprehensive Annual Financial Report," FICPA Training
Areas of Expertise
Financial Audits
Federal Single Audits
Florida Single Audits
Employee Benefit Plan Audits
Operation or Performance Reviews
Agreed-Upon Procedures
Attestation Services
Consulting Services
Peer Reviews
Key Clients
Local Governments
Special Districts
Governmental Pension Plans
ERISA Pension Plans
Not-for-Profit Organizations
Education
Bachelors of Business Administration Florida Atlantic University