- Senior Managing Director
- Forensic & Litigation Consulting
- T: +1 646 576 8169
- 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
- B.S., Accounting, Villanova University
- Certified Public Accountant, New York, New Jersey, and Massachusetts
- American Institute of Certified Public Accountants (AICPA)
- New York State Society of Certified Public Accountants (NYSSCPA)
- Government Finance Officers Association
- Board of Director for the Theodore Roosevelt Boy Scouts of America Council
- Member of Japan Society
- Member of Council on Foreign Relations
- Member of Villanova Financial Club
- Accounting Advisory
- Accounting Restatement
- Expert Testimony
- Financial Due Diligence
- SEC Investigations
- Diversified Industrials
- Energy, Power & Products
- Public Sector & Government Contracts
- Retail & Consumer Products
Michael Malloy is a Senior Managing Director at FTI Consulting’s Forensic & Litigation Consulting segment and is based in New York. Michael has more than 29 years of experience in accounting, auditing, merger and acquisition advisory services, and litigation consulting services, including forensic accounting and fraud investigations.
Prior to joining FTI Consulting in October 2016, he was a Managing Director with Deloitte’s Audit practice in New York. Michael began his career at Deloitte as a staff accountant and became a Partner/Managing Director in 2001. During his tenure at Deloitte, Michael participated in thousands of audits, and led hundreds of audits. He is an expert in the application of accounting principles generally accepted in the United States of America. His professional experience was primarily focused on serving both public and private companies in the following industries: public sector clients, including government, non-for-profit, and higher education entities; financial services companies; Japanese trading and manufacturing companies (particularly in the metals and plastic industries); private equity clients; venture capital companies; shipping companies, and companies in the energy industry.
In addition to his client service responsibilities, he was one of Deloitte’s technical consultation directors with regard to accounting and auditing matters. He also has substantial experience educating others on auditing concepts, as he taught dozens of in-house Deloitte training courses; as well as client training sessions. Certain of these sessions included: assessing internal controls, impairment of long-lived assets, start of costs for the energy industry, the basics of single audits (under the OMB’s Circular A-133), the recently issued Uniform Guidance, how to audit investments (including alternative investments), and the new pension accounting standards for governments.
At Deloitte, Michael led audits of financial statements prepared under accounting rules set by the Financial Accounting Standards Board, International Accounting Standards Board, and the Governmental Accounting Standards Board (GASB).
Selected professional achievements include:
- Assisted The City of New York in early adopting GASB Statement Nos. 67 and 68 (related to public pension plans and participating employers), and is well versed in the pitfalls associated with these two new complex standards.
- Consulted a large private equity client on establishing corporate and board governance processes. In particular, advised on monthly and quarterly procedures for valuations of portfolio companies, which incorporated the fair value principles.
- Advised bankrupt clients with actions to be taken in restructuring their operations, disposition of assets or divisions and the accounting implications of these activities.
- Advised on the adoption of one of the first commodity Exchange Trade Funds, which was issued in the United States.