In 1986, the year he was appointed chairman of the AICPA, J. Michael Cook succeeded Charles Steele as chairman and chief executive of Deloitte Haskins & Sells, a predecessor of Deloitte & Touche. He was just 43 and brought with him ambition, vision, and energy. His determination to provide peerless client service and his focus on core industries revitalized the firm, which grew rapidly.

With Edward A. Kangas, Cook was the architect of the most momentous event in the firm's history-the creation of Deloitte & Touche. He was appointed head of the U.S. firm in 1989.

Cook also had a significant impact on the profession. His leadership in securities litigation reform played, and continues to play, a key role in resolving one of the most challenging issues facing the business community today.

Cook exemplified the firm's commitment to community service. He served as chairman of the board of United Way of New York Tri-State and was chairman of the board of the United Way of America.