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Meet our leaders

US Power & Utilities leadership team

​The Power & Utilities sector is ever changing in a world where energy efficiency; resource conservation; and savvier commercial, industrial, and residential consumers drive fundamental changes in how you do business. Deloitte understands the challenges you face because we’ve spent years working in this industry. Through our member firms, our leaders and teams offer a complete range of industry-focused services to help you anticipate, plan for, and manage the dramatic swings that characterize your market.

Scott Smith

US Power & Utilities leader

Scott serves as vice chairman, US Power & Utilities leader for Deloitte LLP, as well as the Audit Energy & Resources leader for Deloitte & Touche LLP. An Audit partner based in San Diego, Scott has more than 26 years of public accounting experience working with power and utility clients throughout the US and Europe. Scott serves as lead client service partner, advisory partner, and concurring review partner on several of our largest power and utility clients.

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Bill Graf

US Power & Utilities Audit leader

Bill is the Power & Utilities audit and assurance leader for Deloitte & Touche LLP. He has more than 30 years’ experience with the energy industry, including financial statement audits, acquisition due diligence, depreciation studies, and control issue consultation. He provides training on accounting matters to clients, industry groups, and regulatory agencies and has published extensively on energy accounting. Bill is a member of the American Institute of Certified Public Accountants (CPAs) and Illinois CPA Society.

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Bill Graf US Audit Power & Utilities leader​​

Reid Miller

​US Power & Utilities Consulting leader

​Reid is the leader of Deloitte’s US Consulting Power & Utilities practice, Deloitte Consulting LLP. For more than 20 years, Reid has specialized in the delivery of business and technology enterprise transformation programs for power and utility clients. He has provided management and IT consulting services for a wide variety of clients, including several Fortune 500 energy clients. Reid has specialized in the formulation and execution of technology enabled business strategies.

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​Reid Miller US Consulting Power & Utilities leader

​Brian Murrell

US Power & Utilities Advisory leader

​Brian is Deloitte Advisory Power & Utilities industry sector leader for Deloitte & Touche LLP and leads our US Commodities Trading Risk Management (CTRM) practice, focused on end-to-end trading and transacting risk management solutions. In that capacity, he oversees our services in strategy, operations and technology, business process and controls, regulatory compliance, market and credit risk, valuation and quantitative services, and derivative and operational accounting and reporting.

Brian has focused experience on dealing with energy trading and risk management issues and managing advisory projects as well as attest services delivered to integrated energy companies. He has significant experience in implementing derivative accounting rules for energy companies and other large corporates with significant commodity price risk exposures.

His work has included both International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP) derivatives accounting guidance, as applied to commodity transacting activities and trading contract portfolios.

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Brian Murrell US Advisory Power & Utilities leader

​Dave Yankee

US Power & Utilities Tax leader

​Dave is a Tax partner in the Federal Tax Accounting (Periods, Methods & Credits) group of the Washington National Tax practice of Deloitte Tax LLP. Dave also serves as US Power & Utilities Tax leader for the firm. Dave is the lead Tax partner on two major electric and gas utilities in the Midwest and on a large independent power producer.

Dave regularly advises clients in planning, evaluating, and supporting federal income tax reporting positions and by reviewing or preparing tax returns. He assists regulated public utilities in modeling the ratemaking effects of tax benefits, computing the tax components of rate base and cost of service, drafting and reviewing pre-filed rate case testimony and IRS ruling requests, and meets with IRS National Office personnel regarding normalization issues.

Dave holds a Bachelor of Science in commerce (accountancy) and a Master of Science in taxation from DePaul University. Dave is a member of the American Institute of Certified Public Accountants (AICPA) (Tax Division).

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Dave Yankee US Tax Power & Utilities leader
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