Will Motley

ICCIE Elective: Accounting for Captives: Financial Reporting and Analysis

Will Motley is a Principal at Johnson Lambert, a CPA and consulting firm focused on the insurance industry, where he has worked since 2016. He leads financial statement audits for insurance companies, with a concentration in captive insurance and other alternative risk insurance companies. His responsibilities include audit planning, engagement oversight, financial statement review, and research on complex accounting and technical issues. Johnson Lambert serves more than 750 insurance entities, including over 400 captives, and is ranked among the largest auditors of property and casualty insurers in the country.

Beyond client work, Will helps oversee firm operations, including strategic planning, budgeting, and scheduling. He plays an active role in the firm’s recruiting, internship, and mentorship programs, developing early-career professionals. He has spoken at the South Carolina Captive Insurance Association and the North Carolina Captive Insurance Association on topics including captive operations and workforce development, serves on the conference committees for both organizations, and is the current conference committee chair for the South Carolina Captive Insurance Association 2027 Annual Conference.

Will holds a Bachelor of Business Administration in accounting from The Citadel and is a licensed CPA in South Carolina. He is a member of the AICPA, the Insurance Accounting & Systems Association, and the South Carolina Society of CPAs.

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