Michael Yates received his B.S in Accounting from Manchester College in 1982. He began his career with a Big Four firm and in 1989 joined Crowe Horwath LLP. During 1997, Mike joined the Assurance Professional Practice (APP) area of Crowe. As a member of the APP area, Mike is responsible for the Firms pre-issuance review of engagements, analyzing engagement risks and Firm assurance services risks and providing comments on recommended changes. In 2005, Mikes was appointed as the Executive-In-Charge of National Auditing for Crowe. In this role, Mike is responsible for the audit practice and providing guidance to the Firm on auditing matters, impacted by AICPA Auditing Standards and PCAOB Auditing Standards. Mike also consults with audit engagement teams on complex auditing issues including fair value, going concerns, fraud and various financial reporting. Mike has a leadership role in providing Crowe's written comment letters on proposed auditing standards. In addition, he has served on several Task Forces for The Center for Audit Quality (CAQ) and is currently on CAQs Task Force on Audit Quality Indicators.