Michael F. Sutter

Michael F. Sutter


2000 Market Street
Suite 500
Philadelphia, PA 19103
p 267.886.1105
f  215.496.9604

Michael Sutter, a Partner at Friedman LLP, has over 40 years of extensive experience providing accounting, attestation, and tax services for a wide range of clients. Although he has had exposure to many industries, he has particular expertise in not-for-profit organizations, real estate, healthcare, retail, and manufacturing.


Michael is the Philadelphia Partner who leads a group within the firm qualified to conduct audits in accordance with Government Auditing Standards (“Yellow Book Audits”), as well as with federal and various state single-audit requirements.

Prior to joining Friedman LLP, Michael spent more than ten years with a large national accounting firm.

His expertise includes:

  • Providing support services to insurance companies in connection with bond claim investigations
  • Performing collateral audits and initial lending inquiries for banks
  • American Institute of Certified Public Accountants (AICPA)
  • Pennsylvania Institute of Certified Public Accountants (PICPA)
  • InterAct Theatre Company, Board Member and Treasurer