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Sarah Merrill




Executive summary


Sarah Merrill is a Managing Director in Assurance Risk Management at Grant Thornton.

Sarah is based in the Denver office and contributes to the Firm’s audit risk management efforts, including the internal inspection program and other quality control programs and initiatives. In her role in the national office, Sarah provides thought leadership on a range of topics, including revenue recognition, internal control over financial reporting (ICFR), and other public company auditing matters.

Sarah has approximately 15 years of experience in accounting and auditing, including extensive experience with SEC issuers and ICFR, with an emphasis in technology, telecommunications, manufacturing, and financial services. Sarah’s experience includes serving as a subject matter resource for the implementation of ASC 606 and ASC 326. Sarah also serves on the National Financial Services Leadership team for the audit practice.

Prior to joining Grant Thornton, Sarah’s experience included inspections of international audit firms registered with the Public Company Accounting Oversight Board. Previously, she was with an international accounting firm providing audit services and was involved in various corporate social responsibility and people-related efforts.



Professional qualifications and memberships

  • CPA – Georgia and Colorado
  • American Institute of Certified Public Accountants     



  • Sarah is a graduate of Baylor University in Waco, Texas, where she earned a Bachelor of Business Administration and a Master of Accountancy.

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