Michael was located in Düsseldorf, Germany from 1984 until October 2014 and a lead partner for a number of companies listed on the German DAX 30, all of which report under IFRS and are audited in accordance with ISAs. Moreover, he was the audit engagement partner for a number of subsidiary companies of US listed entities.
Prior to that Michael was the technical secretary to the predecessor organization of the Fédération des Experts Comptables Européens (FEE), the Union Européenne des Experts Comptables Économiques et Financiers (U.E.C.) from 1979 to 1983. In particular he was responsible for research activities undertaken by the Auditing Statements Board (ASB) and the Technical and Research Committee (TRC).
Since October 2014, Michael is self-employed in private practice.
As a global lead partner, Michael was accountable for the overall relationship and delivery to the DAX 30 companies ThyssenKrupp AG and Henkel AG & Co. KGaA. Until March 2008 Michael was the global lead partner for the Linde Group, an industrial gas and engineering specialist.
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Michael is a member of the Auditing and Assurance Policy Group of F.E.E., the representative of the European Accounting Profession.
He was a correspondent member of the Review and Compilations Task Force of the IAASB (International Auditing and Assurance Standards Board) of the International Federation of Accountants (IFAC).
Michael was a member of the Accounting and Auditing Board of the German Institut der Wirtschaftsprüfer (IDW) and chairman of its standing subcommittee on assurance services. Furthermore, Michael is the chairman of the working groups dealing with auditor reporting (short form audit report) and the long-form audit report addressed to "Those Charged With Governance".