Nicole Luft

Nicole Luft is an audit partner in Deloitte’s financial services practice focused on broker-dealers, commercial and retail banks, and investment companies. Nicole is Deloitte’s Capital Markets Industry Professional Practice co-leader. She has significant experience serving clients in the banking and securities industry, having worked with public and non-public banks and retail and commercial broker-dealers.

Nicole serves as the point of contact for broker-dealer audits and capital markets industry questions across the Americas. She has authored guidance on audit and regulatory procedures and has vast experience in SEC reporting, 15c3-3, 15c3-1, valuation, CECL, complex accounting and regulatory issues, and internal controls.