Michael T. Umscheid, CPA
Managing Member, Harbinger, PLC
Mr. Umscheid has been providing consulting and auditing services to public and non-public companies for over 25 years. Mr. Umscheid received a Bachelor of Science Degree from the Virginia Polytechnic Institute & State University in Blacksburg, Virginia. His area of practice includes consulting with public companies on Sarbanes-Oxley implementation issues, internal audit co-sourcing and outsourcing, expert witness testimony, fraud and embezzlement investigations, SAS 70’s, and integrated audits. He has conducted national and regional workshops and seminars for industry-related groups and regulators and is a frequent speaker on SOX implementation issues.
Mr. Umscheid’s professional affiliations and experience include: Past Member, Auditing Standards Board, American Institute of Certified Public Accountants (AICPA); Past Chairman, AICPA Financial Services Expert Panel; Past Member, AICPA, Federal Financial Institutions Examination Council (FFIEC) and NCUA Liaison Task Forces; Chairman, 1998 AICPA Credit Union Conference; Chairman of the ASB sub-committee on SAS 112 and past chairman and member of the sub-committee to reissue AT501, the internal control audit standard for non-public companies.
A recognized industry leader, Mr. Umscheid is a frequent guest speaker at industry conferences held throughout the country including the AICPA National Banking Conference, AICPA National Credit Union Conference, NCUA Examiner Workshops, FFIEC Accounting and Auditing Conference, and various other regional and national events.
Mr. Umscheid has been the co-editor of the Audits of Financial Institutions Manual published by PPC since 1997 and gave assistance to PPC on the Risked Based Audits Manual. In addition, he is co-editor of the PPC's guide to PCAOB Audits for public company audits .
He was selected in 2000 by Inside Business as one of the area’s “Top 40 Under 40” business leaders.
