Michael T. Wherry, CPA

Michael is a Director within our Audit Department and has over three decades of experience in the public sector.  Michael spends his time almost exclusively in providing services to post-secondary educational institutions which include for-profit and non-profit entities to ensure audit and compliance regulations are properly followed. A Certified Public Accountant, Michael oversees the completion of annual audits (financial statement and student financial aid).  Clients value his views on internal controls and processes, financial reporting under Generally Accepted Accounting Principles (GAAP), proactive solutions for meeting regulatory covenants, interpretation of standards and regulations, and suggestions to minimize compliance findings in student financial aid audits. In addition, Michael provides transaction services for buyers and sellers. Michael has expertise in advising institutions in regard to the composite score ratio, the 90/10 calculation, and the opening balance sheet ratios related to a change of ownership.

Michael is an active presenter at numerous national conferences and conventions and holds both American and Pennsylvania Institute of Certified Public Accountants certifications.  He is currently serving as a board member for the Mid-Atlantic Association of Career Schools (MAACS) and Career Schools Private Education Network (CSPEN) and was a past treasurer for a nonprofit family health care center in the city of Pittsburgh.

A Pennsylvania State University alumni association lifetime member, Michael enjoys spending time with his friends and family.  A running and outdoors enthusiast, he has completed over fifteen marathons or long-distance races and enjoys spending time working in his yard. Michael is also an Eagle Scout.