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Linda A. MacDonald

  • Senior Managing Director
  • T: +1 212 841 9348
  • F: +1 212 841 9350
    • Three Times Square
    • 9th Floor
    • New York, NY, 10036
    • United States
    • T: +1 212 247 1010
    • F: +1 212 841 9350

Linda MacDonald is a Senior Managing Director at FTI Consulting and is based in New York. Ms. MacDonald has nearly 25 years of professional experience in financial accounting and reporting. Since joining FTI Consulting in August 2008, Ms. MacDonald has served as a testifying and consulting expert in connection with various litigation matters, many involving the application of generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) by financial institutions, hedge funds, and publicly held entities.

Ms. MacDonald joined FTI Consulting after nearly 12 years at the Financial Accounting Standards Board (FASB), where she was a Director. While at the FASB as a Director and before that as a Project Manager, she was involved in establishing U.S. accounting standards and coordinated with the International Accounting Standards Board (IASB) in London on convergence with IFRS. She managed the projects that established the FASB’s accounting standards on fair value measurements (SFAS 157), restructuring obligations (SFAS 146), and asset impairments and disposal activities, including discontinued operations (SFAS 144), and advised on implementation of the standards after they were issued. She also was involved in various initiatives to address complexity in financial reporting, including the FASB’s initiative on principles-based standards.

Ms. MacDonald began her career as an Auditor for a national public accounting firm (now Deloitte & Touche). She later joined the U.S. Securities and Exchange Commission (SEC) in Washington, DC, where she was a member of the staff of the Division of Enforcement. While at the SEC, she worked on investigations into possible fraud and violations of GAAP and generally accepted auditing standards (GAAS) associated with the financial statements of public companies. After leaving the SEC in 1990, she held positions with national public accounting firms where she worked on various litigation matters.

Ms. MacDonald holds an M.B.A. in finance from American University and a B.A. in economics and management from Albion College, and is a certified public accountant. She is a former member of the Technical Standards Subcommittee of the AICPA Ethics Committee and of the AICPA Not-for-Profit Fair Value Task Force. She has been a frequent speaker on accounting topics at national industry and professional conferences and other events.

Ms. MacDonald has contributed to FASB publications, including “Some Facts about Fair Value” (May 2008) and “The IASC-U.S. Comparison Project: A Report on the Similarities and Differences between IASC Standards and U.S. GAAP” (1999). Other publications include “Fair Value Changes Ahead,” The CPA Journal (January 2010) and “Don’t Bury Fair-Value Accounting Just Yet,” Conde Nast (October 7, 2008).

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