Ceriporia spissa (Schwein. ex Fr.) Rajchenb.
Resupinate on dead hardwoods and conifers. Soft yellow-orange resupinate poroid crust fruiting body that ages reddish-brown. Can be found from spring through fall. Annual. White spore print. Not edible.
This is in the Phanerochaetaceae family of the Polyporales order.

Ceriporia spissa

Ceriporia spissa