Michael P. Grau, CPA


Michael P. Grau is a senior financial executive with over 20 years experience in the areas of public accounting, commercial lending and management consulting.  Over the course of his career, Mike has performed financial, operational, managerial and collateral evaluations of hundreds of businesses throughout a broad range of industries.

Prior to joining Focus, Mike spent several years working as a founding partner of a management consulting firm, where he was involved in all areas of the firm’s practice, including corporate recapitalization, troubled debt restructuring, merger & acquisition work, turnaround management, and lender services.  In addition to his turnaround consulting and public accounting experience, Mike worked for nearly a dozen years as an asset-based lender in various senior level positions.

Mike has worked as Interim Chief Financial Officer for privately-held businesses in both the manufacturing and service sectors.  Industry-specific experience includes consumer products, transportation, real estate, construction, steel, lumber, industrial chemicals, injection molding, textiles, and business process outsourcing.

Mike has been involved with a number of bankruptcy cases including Section 363 sales and liquidating Chapter 11 cases and has testified in federal bankruptcy court.  He has also supervised business wind-downs and asset sales conducted outside the realm of bankruptcy court.

Mike's real estate related experience includes lease negotiation and termination, utility management, property insurance, facility security, lien issues, rent administration, property tax analysis and plant consolidation.  Mike has also worked as advisor to a mortgage loan company in the capacity of performing liquidation analysis and negotiating unsecured creditor settlements.

Mike is a Certified Public Accountant and earned his Bachelor of Science degree in Accountancy from Miami University in Oxford, Ohio.  He is a member of the Ohio Society of CPAs, the Turnaround Management Association and the Association for Corporate Growth.