Graham Dyer

Executive summary

Graham Dyer serves as Grant Thornton LLP’s Chief Accountant. In this role, he leads the firm’s national Accounting Principles Group, which is responsible for Grant Thornton’s interpretation of accounting matters in both US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS).

Graham has two decades of technical accounting and auditing experience — and personally focuses on accounting for financial instruments, consolidation, fair value and business combinations. 

He has also contributed to a number of technical committees, including the Financial Accounting Standards Board’s (FASB’s) Current Expected Credit Losses (CECL) Transition Resource Group and the International Accounting Standards Board’s (IASB’s) IFRS 9 Impairment Transition Group. Additionally, Graham is currently a member of the American Society of Certified Public Accountant’s (AICPA’s) Depository Institutions Expert Panel.

Prior to his current role with Grant Thornton, Graham spent two years as a Professional Accounting Fellow in the Office of the Chief Accountant at the Office of the Comptroller of Currency (OCC).  While there, Graham represented the Office of the Chief Accountant within the OCC and to external parties such as FASB and the SEC on matters including the joint FASB/IASB deliberations regarding impairment of financial instruments. He also represented the OCC on the Basel Committee Audit Subgroup. He joined Grant Thornton in 2005.

Graham is a certified public accountant in Texas and a member of the AICPA. He received a master’s degree and a bachelor’s degree in accounting from the University of Texas at Austin.

Community involvement

• Graham is an active member of his church.

Presentations and publications

• Graham has authored multiple technical publications for Grant Thornton. His writing has been featured in publications such as Bank Accounting & Finance, Risk Book’s Practitioner’s Guide to CECL, and he contributed to the Basel Committee’s External Audits in Banks. He also contributed to the Global Public Policy Committee's (GPPC’s) Implementation of IFRS 9 Impairment Requirements by Banks and The Auditor’s Response to the Risk of Material Misstatement Posed by Estimates of Expected Credit Losses under IFRS 9.

Education

• Graham is a certified public accountant in Texas and received a master’s degree and a bachelor’s degree in accounting from the University of Texas at Austin.