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Meet Michael C. Sullivan

Director, Deloitte CRG


Michael Sullivan has a broad range of experience in accounting, reorganization of companies, litigation consulting, and forensics, including significant experience in corporate turnaround, loan workout, and bankruptcy situations. He has worked on behalf of debtors, secured and unsecured creditors, and trustees.

Mr. Sullivan has assisted numerous organizations in their various financial reporting requirements while in Chapter 11, including their implementation of fresh start reporting. He has in-depth knowledge of financial modeling, collateral review, long-range planning and forecasting, and has assisted clients in the preparation and evaluation of cash flow projections, evaluation of business plans, and plans of reorganization.

In addition to his restructuring experience, Mr. Sullivan has extensive experience in performing forensic accounting studies, fraud investigations, post-acquisition purchase price disputes, and in analyzing damage claims on behalf of plaintiffs and defendants in matters before both federal and state courts and arbitration panels. He has received a number of judicial-type appointments and has served as examiner, appointed by the United States Trustee and a New Jersey Superior Court Judge. On several occasions, he has been selected to serve as an arbitrator in the resolution of post-acquisition disputes involving the sale of businesses.

Select Chapter 11 experience includes The Great Atlantic & Pacific Tea Company Inc., The Newark Group Inc., The Tribune Company, QHB Holdings LLC, Interstate Bakeries Corporation, UAL Corp., Delta Airlines Inc., Amtrol Inc., ATA Airlines, Magnatrax Corporation, SIRVA Inc., and Prime Motor Inns Inc.

Mr. Sullivan’s forensic and litigation experience includes assistance with international arbitration, post-acquisition disputes, working capital adjustments, earn-out calculations, claims preparation and evaluation, fraud allegation investigation, evaluation of internal controls, investigation of cost overruns, and preparation of claims.

Industry Focus

  • Airlines
  • Construction
  • Distribution
  • Education
  • Financial Services
  • Food Services
  • Gaming
  • Health Care
  • Hospitality
  • Manufacturing
  • Pharmaceuticals
  • Retail
  • Telecommunications
  • Transportation

Mr. Sullivan is a Certified Public Accountant (CPA), licensed in New York and New Jersey. He is also a Certified Insolvency and Restructuring Advisor (CIRA) and Certified in Financial Forensics. He is a member of the American Institute of Certified Public Accountants, the American Bankruptcy Institute, the Association of Insolvency and Reorganization Advisors, the New Jersey State Society of Certified Public Accountants, and the Turnaround Management Association. Additionally, Mr. Sullivan has spoken on issues related to bankruptcy and accounting matters before organizations such as the AIRA, the New Jersey State Society of CPAs, and the National Association of Credit Managers. He also frequently speaks on various topics, including financial reporting for entities in Chapter 11 and fresh start reporting.


  • B.S., Villanova University

As used in this document, “Deloitte” means Deloitte Transactions and Business Analytics LLP, an affiliate of Deloitte Financial Advisory Services LLP. Deloitte Transactions and Business Analytics LLP is not a certified public accounting firm. Please see for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.


Michael C. Sullivan
Deloitte Financial Advisory Services LLP
Job Title:
Director, Deloitte CRG
+1 212 436 4265

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