FacultyFaculty/Author Profile
Graham  Dyer

Graham Dyer

Grant Thornton LLP
Partner, Accounting Principles Group
Chicago, IL, USA

Graham is a Partner in the Accounting Principles Group within the National Professional Standards Group of Grant Thornton, LLP.


Graham provides thought leadership to clients regarding complex accounting matters, with a focus on accounting for investments in financial instruments, consolidation and business combinations in his role in the National Office. 

Graham has contributed to multiple technical committees, including the FASB’s Transition Resource Group for Credit Losses, IASB’s IFRS 9 Impairment Transition Group, the Mortgage Bankers Association’s Financial Management Committee, and the Grant Thornton International Financial Instruments Working Group.  Additionally, Graham is a member of the AICPA’s Depository Institutions Expert Panel and the GPPC Bank Working Group.

Graham has experience auditing commercial banks, mortgage companies, investment companies and broker/dealers.

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 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 a number of matters, including the joint FASB/IASB deliberations regarding impairment of financial instruments and mortgage purchase programs. Graham also represented the OCC on the Basel Committee Audit Subgroup.  

Professional qualifications and memberships

•           American Institute of Certified Public Accountants (AICPA)

Community involvement

Graham is an active member of his church, where he serves as a Deacon.

Presentations and publications

Graham has authored multiple white papers, his writing has been published in Bank Accounting & Finance, contributed to the Basel Committee’s External Audits in Banks, and contributed to the GPPC’s paper Implementation of IFRS 9 Impairment Requirements by Banks.  Graham chaired the drafting of the GPPC’s paper The Auditor’s Response to the Risk of Material Misstatement Posed by Estimates of Expected Credit Losses under IFRS 9.


Graham graduated with honors from The University of Texas at Austin with a Bachelor of Business Administration in Accounting and a Masters in Professional Accounting




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