Denise Lucas is the Director of Accounting Policy and Financial Reporting at IBM. Her team’s primary responsibilities include developing and maintaining IBM’s Accounting Policies, providing technical accounting guidance on complex transactions, and preparing and reviewing SEC filings. Recently, Denise's team took on responsibility for implementing the proposed ESG reporting requirements from the SEC, ISSB, and EFRAG.
Prior to this role, Denise was in IBM’s Investor Relations department where she prepared earnings and investor conference materials for senior management, analyzed sell-side models, and communicated with investors about IBM's financial results and strategy.
Prior to her experience in IR, Denise led the accounting project team for IBM's $34 billion acquisition of Red Hat, a key catalyst in IBM's strategy. Denise's first role at IBM was a principal accounting advisor focusing on standard setting, including the implementation of ASC 606 and ASC 842.
Previously, Denise spent nine years at Deloitte in various capacities. Beginning her career in the assurance practice, she specialized in public-company audits for multi-national clients primarily in the Retail, Real Estate, and Manufacturing industries. She also spent two years in Deloitte's National Office Accounting Services group where she focused on revenue, leases, and business combinations.