FacultyFaculty/Author Profile

Leland E. Graul

National Director of Accounting & International Liaison Partner
Chicago, IL, USA

Expert in Governance, Risk Management, Accounting and Financial Reporting

Recognized nationally and internationally as expert in accounting and financial reporting. Nine years as member of BDO USA, LLP board of directors, leading the governance, partner matters and risk management functions.  Five years as member of BDO International board of directors.  Twenty-one years as BDO USA’s National SEC Director and six years as Director of Accounting.  Two years as Professional Accounting Fellow in the Office of the Chief Accountant of the SEC.  Eleven years as a member of the FASB’s Emerging Issues Task Force. Significant experience in China, Brazil, England, Germany and Russia.  Frequent speaker on accounting, financial reporting, governance and risk management developments.
Areas of Expertise

  • Accounting and Financial Reporting  
  • IPOs and ‘33 Act Transactions
  • SEC and ’34 Act Reporting   
  • Corporate Governance 
  • Risk Management
  • SOX and Internal Controls 
  • Expert Witness on Accounting and Auditing Matters
  • Professional Development and Mentoring
  • Strategic Planning
  • Board and Management Leadership
  • International Operations

Career Profile

BDO USA, LLP 1986 - Present

Partner, National Director of Accounting (2009 to Present)
Expert in resolution of complex accounting/financial reporting problems.  Responsible for the development of BDO positions on FASB and IASB financial accounting proposals plus research and development of guidance on final standards.

International Liaison Partner (2007 to Present)
Problem resolution partner since 2007 for clients and engagement teams on international client engagements.  Over 30 years leading client engagements around the world. 

Risk Management Partner (1995 to Present)
19 plus years as leader for risk management.  Developed and implemented BDO domestic and worldwide risk management policies and protocols, including 5 years as Chairman of BDO USA’s international risk management committee.

National SEC Director (1986 to 2007)

Leader servicing national and international public companies.  Established BDO worldwide SEC reporting and accounting education courses, mentored and placed BDO partners into key professional organizations resulting in expansion of SEC practice.  Trained staff and managers as part of the technical accounting research staff.  Author/co-author of AICPA SEC Reporting Course.  Ten plus years on AICPA’s SEC Regulations Committee.

Securities and Exchange Commission, Washington, D.C. 1984 to 1986

Professional Accounting Fellow

Competed for and won position as a Professional Accounting Fellow in the Office of the Chief Accountant of the SEC.  Responsible for “oversight” of various FASB projects (including stock compensation, pensions and income taxes) plus international accounting and auditing developments and their impact on registrant SEC filings.  Worked with SEC staff, registrant personnel and outside auditors to identify and resolve GAAP and financial reporting problems.  Co-author of SEC Staff Accounting Bulletins on last-in, first-out inventory accounting and other than temporary impairment of marketable securities.


BDO USA, LLP – Board of Directors, Governance Committee and Partner Matters Committee - 2003 to 2012
BDO International – Global Policy Board/Board of Directors - 2007 to 2012
Shelter, Inc – Incoming Chair of Board of Directors for 501(c)3 agency providing emergency and long-term care for abused children, foster care for older adolescents and “permanent” foster care - 2008 -Present


Bachelor of Science in Business Administration, Major in Accounting – University of Missouri, Columbia, MO
Professional Memberships

American Institute of Certified Public Accountants
National Association of Corporate Directors


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