FacultyFaculty/Author Profile

Kristin Bauer

Deloitte & Touche LLP
AERS Partner
Stamford, CT, USA


Kristin Bauer

Partner, National Office

Deloitte & Touche LLP

In 2014, Kristin Bauer returned to the National Office of Deloitte & Touche LLP in Stamford, Connecticut, and continued building her eminence on the new revenue recognition standard after a practice fellowship at the Financial Accounting Standards Board (FASB). She is the author of Deloitte’s Revenue From Contracts With Customers: A Roadmap to Applying the Guidance in ASU 2014-09 and various other Deloitte communications, including Heads Up and TRG Snapshot newsletters as well as publications in the industry Spotlight series. Her responsibilities include formulating policies and interpretive guidance on accounting standards for Deloitte professionals, clients, and other parties interested in financial reporting and in communicating with accounting standard setters and regulators. In addition, she regularly serves as a speaker at professional and industry events; conducts Deloitte presentations, including DBriefs financial reporting webcasts; and serves as a consultation resource to various companies. Also, she regularly participates in accounting standard-setting initiatives in the United States and internationally, with a focus on revenue recognition.

While at the FASB from 2010 to 2014, Kristin led the FASB’s revenue recognition project team, a joint project with the IASB, to help develop the boards’ final converged revenue standard (ASU 2014-09 and IFRS 15). In that role, she managed the boards’ global staff, which engaged in extensive outreach activities, preparation of technical accounting memos, joint board presentations, presentations to key stakeholders and committees, and the drafting of the final standard. Before joining the revenue team, Kristin was a key contributor to the project team responsible for improving the financial reporting of leases. During her fellowship, Kristin also worked on EITF Issues, the technical corrections project, and the discussion paper on effective dates and transition methods.

Before her fellowship, Kristin served in various roles in Deloitte’s National Office. As a consultation resource, she assisted engagement teams with addressing issues related to restatements of financial statements, assessments of materiality, management integrity, possible fraud and illegal acts, and client continuance.

Kristin started her career in Deloitte’s Chicago office and served clients in that market for 10 years. Immediately before joining National Office, she was the lead senior manager on the IPO and subsequent-year audit of a newly created carve-out entity. She concentrated on large, public, multinational clients, primarily those in the life sciences and technology sectors, and focused on acquisitions and divestitures and the adoption of new accounting pronouncements.

Ms. Bauer is a member of the AICPA and maintains CPA licenses in Illinois and Connecticut. She received her Bachelor of Science in Accountancy, with Honors, from the University of Illinois — Urbana Champaign.

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