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Michael Cheng

Mike Cheng, CPA, is a partner at Frazier & Deeter where he oversees professional practices related to technical accounting. He specializes in assisting clients with complex accounting and financial reporting issues. He is currently a member of the FASB’s Private Company Council (PCC), advising on possible alternatives within U.S. GAAP to address financial statement user needs, and he recently served on the AICPA’s Technical Issues Committee. 

Mike was previously a senior project manager and PCC coordinator at the FASB, where he led projects to simplify the accounting for non-employee share-based payments, help shape the future of the FASB technical agenda and improve VIE guidance. Formerly at a Big 4 firm, Mike has worked on the FASB’s implementation team on revenue recognition (ASC Topic 606) and lease accounting (ASC Topic 842).