FacultyFaculty/Author Profile
Jonathan  Howard

Jonathan Howard

Deloitte & Touche
Stamford, CT, USA

Jon is a partner in the National Office of Deloitte & Touche LLP (Deloitte). He serves as the senior consultation partner of the Financial Instruments Group in Accounting Services.  In this role, he leads the group that provides accounting consultation to Deloitte client service personnel on financial instrument matters.  Jon’s primary areas of responsibility are in the accounting for derivative instruments and hedging activities, debt and equity securities, structured financing transactions, transfers of financial assets (including securitizations) and accounting for loans (including impairments). He is also a member of the Consolidations team.  As the senior consultation partner of the Financial Instruments Group, he is responsible for the development of the Firm’s guidance, communications and publications in those areas.  He is also responsible for assisting in preparing the Firm’s response to certain standard setting initiatives in the United States.

Jon is Deloitte’s representative on the Financial Accounting Standards Board’s Transition Resource Group for Credit Losses.  In addition, he is Deloitte’s representative on the AICPA’s Depository Institutions Expert Panel and the Venture Capital/Private Equity Practice Guide Task Force. He previously was the Firm’s representative on the FAS 140 Servicer Discretion Resource Group, the EITF 03-1 (Other Than Temporary Impairments) Working Group, the EITF 12-D (Joint and Several Obligations) Working Group, and the Visa IPO Task Force.

Jon is one of fourteen members of the global firm’s Financial Instruments Expert Advisory Panel for International Accounting Standards.  In that role, he provides his views on the accounting for financial instruments to the firm’s Global IFRS Leadership Team.

Prior to his admission as a partner in the firm in August 2003, he served as a senior manager in the Financial Instruments Group (June 2000 – August 2003).  Before that, he was a senior manager in the SEC Services group in Wilton (June 1998 – May 2000).  In this role, Mr. Howard was responsible for reviewing and consulting on filings with the U.S. Securities and Exchange Commission, and auditor independence issues.

Prior to joining the National Office in Wilton, Mr. Howard was an audit manager in the financial services industry line in Seattle, Washington.  He primarily served depository institution clients, including Washington Mutual.  Mr. Howard joined the audit staff of the Firm in Los Angeles in 1992.

Mr. Howard received his B.A. in Economics from the University of California at Los Angeles.  He is a licensed CPA in the states of California and Connecticut.


  • twitter
  • LinkedIn
  • YouTube
  • RSS

All Contents Copyright © 1996-2019 Practising Law Institute. Continuing Legal Education since 1933.

© 2019 PLI PRACTISING LAW INSTITUTE. All rights reserved. The PLI logo is a service mark of PLI.