About Michael

Michael Futterman is the office managing partner in Miami, Florida, as well as the leader of the Governmental Services Practice for the Southeast Region. He focuses much of his work in the local government, not-for-profit, and employee benefit plan sectors. With more than 26 years of professional experience, primarily in the government services sector, Mr. Futterman provides consulting on accounting, financial reporting, and operational matters. In addition, he conducts peer reviews for large and mid-size accounting firms.

Within the Firm, Mr. Futterman performs quality control reviews of the employee benefit plan audit engagements for government entities, government pension plans, and not-for-profit organizations. Mr. Futterman is actively involved in training for the professional staff and is responsible for developing internal training programs for the government, not-for-profit, and employee benefit plan sectors as well as external training for the accounting profession.

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)
  • South Florida Government Finance Officers Association (SFGFOA)
  • 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

  • “GASB Statement No. 72, Fair Value Measurement and Application”, 2016 SFG FOA
  • “Nuts and Bolts of an Audit”, 2015 FGFOA Annual Conference
  • “GASB Hot Topics”, FGFOA Webinar Series, 2015
  • “GASB Statements No. 67 and 68” Marcum 2015 Governmental Symposium
  • “Risk-Based Approach to Governmental Audits,” Internal Training
  • Annual 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,” Annual Internal Training
  • “GASB Statement No. 34,” Presentation to University of Miami Students
  • “Preparing a Comprehensive Annual Financial Report,” FICPA Training
  • “Common Reporting Deficiencies in Governmental Financial Statements,” Palm Beach Chapter FGFOA, 2012
Subject Matter Expertise

Financial Audits
Federal Single Audits
Florida Single Audits
Employee Benefit Plan Audits
Operations or Performance Reviews
Agreed-Upon Procedures
Internal Control Assessments
Consulting Services
Peer Reviews


Bachelors of Business Administration
Florida Atlantic University