Graham Dyer, CPA

Graham is a Partner in the Accounting Principles Group within the National Professional Standards Group of Grant Thornton, LLP.

Graham provides thought leadership to financial services entities regarding complex accounting matters (including ALLL, CECL, IFRS 9, consolidations, interest income recognition, business combinations, and consolidation) and FDICIA matters in his role in the National Office.

Graham has contributed to multiple technical committees, including the FASB’s Transition Resource Group for Credit Losses, IASB’s IFRS 9 Impairment Transition Group, the Mortgage Bankers Association’s Financial Management Committee, and the Grant Thornton International Financial Instruments Working Group.  Additionally, Graham is a member of the Global Public Policy Committee’s (GPPC) Bank Working Group.

Graham has experience auditing commercial banks, mortgage companies, investment companies and broker/dealers.

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 and mortgage purchase programs. Graham also represented the OCC on the Basel Committee Audit Subgroup.