OSCPA's Governmental Accounting and Auditing Conference - VIRTUAL

Eric S. Berman, MSA, CPA, CGMA, has more than 25 years of governmental accounting and auditing experience and is a partner with Eide Bailly, LLP. Previous to Eide Bailly, LLP, he was a quality control principal with a public accounting firm in California. His public sector experience includes being a deputy comptroller for the Commonwealth of Massachusetts from 1999 to 2010, being in charge of GASB implementation and being in charge of the OPEB implementation group (GASB 45) for the National Association of State Auditors, Comptrollers and Treasurers.

Cindy Byrd, CPA, is Oklahoma's 13th state auditor and inspector, making state history by being the first woman elected. She is the only candidate to top the 800,000-vote milestone in an election for state office in Oklahoma history.

Byrd earned a Bachelor of Science in Accounting from East Central University. She is a Certified Public Accountant with more than 20 years of governmental auditing experience. Her public service includes planning and conducting county audits, district attorney audits, emergency medical services district audits and investigative audits.

The State Auditor & Inspector’s primary function is to safeguard public assets. Byrd is at the forefront of this mission by striving to identify wasteful spending, assisting elected officials to fully understand their fiduciary responsibility to preserve the public trust, effectively administer government auditing standards to be utilized as tools to create more responsive government at every level and improve the efficient delivery of government services.

David L. Cotton, CPA, CFE, CGFM, is chairman of Cotton & Company, LLP, and has spoken frequently on professional ethics and auditors’ fraud detection responsibilities under SAS 99, Consideration of Fraud in a Financial Statement Audit. He currently teaches at George Washington University and at the George Mason University Small Business Development Center. Cotton is presently serving on the AICPA’s Performance Audit Standards Task Force and chairs the Fraud Risk Management Task Force, sponsored by COSO and the ACFE.

Mary M. Foelster, CPA, is a director at the AICPA in Washington, DC, where her primary responsibility is to address governmental auditing and accounting matters. She oversees the activities of the AICPA Governmental Audit Quality Center and staffs both the AICPA Governmental Audit Quality Center Executive Committee and the State and Local Government Expert Panel.

Mike Gibson, CPA, is a partner and leader of RSM US, LLP's assurance services practice at the Oklahoma City office and is in charge of leading assurance services provided to governmental organizations. He has more than 35 years of experience providing advice, consultation and audit services to a wide range of clients with an emphasis on state and local governments and public higher education institutions.

Chad Moore, CPA, has 16 years of experience providing audit and consulting services to state and local governments, nonprofit organizations and electric utilities. As leader of the BKD firmwide utility practice, Moore is a member of the National Society of Accounts for Cooperatives and presents to various organizations regarding accounting and other industry-related issues facing electric utilities. He also is a GFOA member. Moore is a 2013 OSCPA Trailblazer and a 2014 Outstanding Business/Professional Alumni from Northwestern Oklahoma State University.

Lisa R. Parker, CPA, CGMA, is a senior project manager with the Governmental Accounting Standards Board (GASB). Prior to joining the GASB, she worked for Runyon Kersteen Oiellette CPAs, served as the finance director and interim town manager for the Town of Old Orchard Beach, Maine and as finance director for the City of Saco, Maine. Parker has also previously served as president of the Maine Governmental Finance Officers Association.

Chris Pembrook, CPA, MBA, CGAP, Cr.FA, is a shareholder at Crawford & Associates, CPAs, P.C., an accounting firm specializing in providing auditing, consulting and accounting services solely to governmental entities. He is currently serving as a member of the AICPA State and Local Government Expert Panel and the OSCPA Governmental Accounting and Auditing Committee. Pembrook was selected to serve on the joint COSO-ACFE-AICPA Task Force for the development of the group's Fraud Risk Management Guide. He also served on the AICPA task force that helped establish the AICPA's new single audit advanced expert certification program.