Mike Gullette is Senior Vice President, Tax and Accounting at the American Bankers Association. He works with the FASB, the IASB, and U.S. banking regulators to help bankers implement policies and regulations related to accounting, financial reporting, internal controls, and capital management. Active in the CECL and IFRS 9 standard-setting processes, Mike led the industry’s evaluation of the impairment models considered by FASB and reviewed staff drafts of CECL. He is author of the ABA’s CECL-related resources, and contributor to The New Impairment Model Under IFRS 9 and CECL, published by Risk Books. A former Senior Manager for EY and former Director of Accounting Policy Implementation at Freddie Mac, Mike has over 30 years of experience in financial services. He is a CPA, a Certified Financial Planner and a Certified Information Systems Auditor.