Faye E. Miller CPA

Partner, RSM US LLP

Faye Miller serves as a firm wide technical resource for complex accounting issues involving financial instruments, such as derivatives, hedging, recognition of credit losses, transfers of financial assets, and complex equity and debt financing arrangements. As a firm wide technical resource, Faye conducts training, follows recent developments, assists engagement teams and advises clients on these matters. Faye also is a frequent speaker and author on topics involving financial instruments including proposed or recently issued related accounting guidance. Faye brings over 20 years of experience in banking and public accounting to RSM including serving as Director of Corporate Finance for a bank with $7 billion in assets, serving as an audit partner on numerous SEC registrant engagements for a regional firm, and serving as both an audit and tax professional while with a large national accounting firm. Faye is a frequent speaker on topics such as new accounting pronouncements, financial instruments and other matters impacting financial institutions. 

Faye is a frequent author of firm publications including: 

  • Summary of new standard on accounting for down round features
  • Accounting for debt and equity instruments in financing transactions 
  • Changes to revenue recognition for financial institutions 
  • In-depth analysis of new standard on credit losses 
  • Summary of FASB standard on recognition and measurement of financial instruments.

Faye’s credentials include: 

  • Certified Public Accountant in the state of Maryland, 
  • Maryland Association of CPAs Experienced Leader Woman to Watch 2017, 
  • Member of the American Institute of Certified Public Accountants (AICPA), 
  • Member of AICPA Revenue Recognition Depository Institutions Industry Task Force, 
  • Past member of the AICPA Accounting Standards Executive Committee, and 
  • Member of United Way of Central Maryland Leaders United Education. 

Faye received a Bachelor of Science from Pennsylvania State University and Master’s degree from Villanova University.