Jim Loughmiller is a co-founder and Managing Director of ARC Consulting LLC. Jim has significant technical accounting experience in the areas of share-based compensation, revenue recognition, business purchase accounting (including goodwill and intangible assets), long-lived asset impairments and complex debt and equity issuances.  He also has a high level of expertise with SEC reporting and with performing a variety of internal audits (including Sarbanes-Oxley compliance).

Most recently, Jim was the Senior Manager of Reporting and Budgeting of BioMarin Pharmaceutical, Inc. ("BioMarin"), a developer of innovative biopharmaceuticals for serious diseases and medical conditions, primarily focusing on product candidates that address unmet medical needs.

Jim was responsible for the company's SEC filings, evaluating complex accounting issues, financial planning and analysis and Sarbanes-Oxley compliance. Jim was involved in debt and equity financings totaling $620 million while at BioMarin.

Prior to joining BioMarin, Jim was a Manager at Grant Thornton LLP where he served as audit manager for public and private companies. Jim also assisted in establishing and growing the firm's Business Advisory Services practice, providing SOX 404 compliance and internal audit services.

Jim is a Certified Public Accountant, a member of the California State Society of CPA's and AICPA and received his BA degree from the University of California at Santa Barbara.