Michael KoupalCPA

Michael focuses on providing accounting and assurance services to clients in the financial institution industry sector. Prior to joining Elliott Davis in September 2012, Michael was employed with Plante Moran, PLLC in Toledo, Ohio and served financial institutions throughout Michigan and Ohio.

With approximately 13 years of experience in public accounting, his experience includes working with financial institutions ranging in size from $100 million to more than $3 billion in assets. Michael’s external audit experience includes both private and public institutions, including SOX 404 and FDICIA requirements.

Michael’s internal audit experience also includes private and public institutions, including assisting in determining and setting up key controls for SOX 404 and FDICIA requirements. He also specializes in interest rate risk and liquidity risk management audits Automated Clearing House (ACH) audits, and loan/credit reviews. Michael’s loan review experience includes experience at institutions ranging from $80 million to $5 billion in assets. His experience includes both external loan reviews and loan reviews completed during external financial statement audits, giving him a diverse perspective.

Education, Credentials and Special Training

  • Certified Public Accountant
  • BAI Loan Review and Credit Analysis Certification Program
  • M.S.A., Accounting, Eastern Michigan University
  • B.S., Accounting and Mathematics, Adrian College

Professional Affiliations

  • American Institute of Certified Public Accountants
  • North Carolina Bankers Association
  • Tennessee Bankers Association
  • Virginia Bankers Association
  • Virginia Association of Community Banks
  • Risk Management Association