About Michael

Michael Luker is a partner in the Firm’s Assurance Services Group and has over 30 years of experience with both public and privately held companies, nonprofit organizations, and private equity funds. Mr. Luker started his accounting career with Price Waterhouse in St. Louis, Missouri where he served as senior audit manager in charge of the firm’s Tampa Bay area financial services practice. In this role, he managed audit engagements for the firm’s larger publicly traded corporate clients. He joined Tampa-based CPA firm Dowell & Perez in 1992 where he was an audit partner for almost 20 years and has worked in that capacity through the firm’s mergers with Skoda Minotti in 2013 and Marcum LLP in 2019.

Mr. Luker is committed to client service and his charge is ensuring that services provided by the firm meet and exceed client expectations. He is actively involved in all aspects of his engagements including planning and risk assessment, coordination of fieldwork, resolution of accounting matters, recommendations to improve accounting controls and communications with senior management and committees of the board of directors. He has extensive experience in nonprofit organizations, banking, manufacturing, health care, and real estate.

Mr. Luker has also worked on numerous buy and sell-side transactions and assisted his clients and private equity funds in performing due diligence reviews of prospective target companies, including preparation of quality of earnings reports.

Professional & Civic Affiliations

  • American Institute of Certified Public Accountants (AICPA)
  • Ohio Society of Certified Public Accountants (OSCPA)
Practice Focus

Accounting & Audit
Internal Controls Consulting

Industry Focus

Real Esate


Bachelor of Science, Accounting
Indiana University Bloomington