Michael A. Fleming, CPA

Current Role

Mike serves as Rehmann’s director of quality control and risk management, has been our audit and assurance director, and is a founding member of our Assurance Executive Committee.

Service Areas

• Accounting, auditing and financial reporting
• Securities and Exchange Commission (SEC) matters
• Peer review
• Litigation support
• American Institute of CPAs (AICPA) Technical Activities

Experience

Mike has more than 35 years of experience rendering professional services to commercial and industrial enterprises, SEC registrants and various other corporate businesses. Prior to joining Rehmann in 1993, Mike was an audit senior manager in the Los Angeles offices of two national accounting firms.

Mike’s substantial experience with public companies includes serving over 30 SEC registrants in a direct management capacity and numerous others in a concurring or technical review capacity. He has been directly involved in the completion of registration statements filed for public offerings, merger/acquisition and secondary debt/equity offerings.

Mike has served as team captain on numerous peer review engagements of regional and local firms, and has participated in the internal quality control inspections of two national accounting firms. He has instructed a variety of professional education courses — inside and outside the firm via local, regional and national forums — about financial accounting, auditing, SSARS and related technical topics. Mike is also experienced in litigation support services.

A Closer Look

• After completing a term as a member of the AICPA Accounting and Review Services Committee (ARSC), Mike now serves as its chair, helping lead practitioners serving nonpublic entities to provide high-quality, objective preparation, compilation and review services in the best interests of the profession and public.
• Actively involved in industry standard setting and interfacing with standard setters on input for private companies, Mike is a former member of AICPA’s Technical Issues Committee, Auditing Standards Board’s Attest Standards Clarity Taskforce and Clarity Standards CPE Subcommittee.