2014 Wichita State University Accounting & Auditing Conference

Speaker Biographies

Cathy Mitchell

Ms. Cathy Mitchell joined AGH in January 2010 and is a manager in the corporate finance department. Her focus is providing valuation and tax services primarily to closely held and family-owned businesses. Ms.Mitchell’s practice also includes estate and gift tax consulting.

Related to her valuation work, Ms. Mitchell has completed extensive training in the specialized field of business valuation and has earned the American Institute of Certified Public Accountants (AICPA) accreditation in business valuation (ABV) credential. She provides litigation support services for valuations integral to many divorces and other contested matters.

Prior to joining AGH, Ms. Mitchell was a member of an international CPA firm, where she was promoted to tax manager. Following that, she established and managed her own tax preparation and business consulting firm for 14 years. She received her bachelor’s degree in accounting from the University of Kansas and earned the Elijah Watts Sells award for earning one of the top 10scores nationwide on the CPA exam.

Ms. Mitchell is a member of both the AICPA and the Kansas Society of Certified Public Accountants.

Curtis Dean

Curtis Dean joined Allen, Gibbs & Houlik, L.C. in January 2004 where he currently is the Vice President in charge of Tax Research & Special Projects. Academically, Mr. Dean has a Masters of Science in Taxation (with Distinction) from DePaul University. Professionally, he has 11 years of experience successfully defending dozens of Cost Segregation Studies in IRS exams and appeals. That background lends itself directly to dealing with the new repair regulations. Mr. Dean is an award-winning Toastmasters speaker who will both engage and inform you!

Gaylen R. Hansen, CPA

Gaylen R. Hansen is an Audit Partner and the Director of Quality Assurance at EKS&H LLLP, a Top-50 CPA firm based in Denver with over 500 professionals. He is also the immediate Past Chair of NASBA and continues to serve on the NASBA Board of Directors and its Executive Committee. At EKS&H, he is responsible for the Firm's accounting and auditing compliance policies and procedures, including ethics and independence. He is a past member of the PCAOB’s Standing Advisory Group (SAG – eight years) and the AICPA’s Professional Ethics Executive Committee (PEEC – seven years). Internationally, he serves on IFAC’s Consultative Advisory Group of both the International Auditing and Assurance Standards Board (IAASB) and International Ethics Standards Board for Accountants (IESBA). He was a panelist on the SEC’s 2011 IFRS Roundtable, the FASB’s 2012 Private GAAP Roundtable and the PCAOB’s 2012 Auditor Independence and 2014 Auditor’s Reporting Model Public Meetings. Mr. Hansen is a past member and chair of the Colorado State Board of Accountancy and was appointed by Treasury Secretary Henry Paulson to the 2007-2008 U.S. Treasury Department's Advisory Committee on the Auditing Profession (ACAP). He was selected by Accounting Today to its 2013, "Top 100 Most Influential People" listing.

Gordon Braun, CIA, CISA, CGEIT

Gordon Braun is a Director at Protiviti where he leads the Protiviti Kansas City office. For the last fourteen years, Mr. Braun has been providing internal audit and risk consulting services across several industries. He is an active leader of Protiviti’s Central Area Internal Audit practice and has a particular focus on assisting clients with the assessment and management of business risks associated with the deployment and maintenance of technology. Mr. Braun has served as an engagement leader on multiple outsourced and co-sourced internal audit engagements. He has lead multiple IT Sarbanes-Oxley initiatives and has experience in all phases of Sarbanes-Oxley

compliance, including scoping, documentation, gap analysis/remediation, testing, and executive reporting.

Before joining Protiviti, Mr. Braun was with Arthur Andersen for three years. He earned

his B.A. in English and Computer Applications from the University of Notre Dame and his MBA in Finance and Economics from the University of Chicago Booth School of Business. Mr. Braun has presented at many chapters of both the IIA and ISACA, at national webinars, SAP conferences, and multiple universities in the Midwest. He is also currently a member of the Board of Advisors for Pittsburg State University’s Endorsed Internal Audit Program and has previously served on the Board of Governors for the Kansas City IIA Chapter.

Jason Lacey

Jason Lacey practices primarily in the areas of income taxation, ERISA, employee benefits, and executive compensation. He assists both taxable and tax-exempt employers with a wide variety of employee benefit and executive compensation issues, including design and administration of welfare benefit plans and qualified and nonqualified pension, retirement savings, and deferred compensation plans. He also represents clients with respect to the tax and business aspects of entity formation, tax-advantaged exchanges and reorganizations, and tax controversies, and has significant practice experience in the areas of estate administration, estate and gift taxation, and the federal tax aspects of municipal finance transactions. He has been selected by his peers for inclusion in The Best Lawyers in America® and Chambers USA as a leading business attorney in the United States. In 2014, he was named the Wichita Employee Benefits (ERISA) Lawyer of the Year by The Best Lawyers in America®.

PROFESSIONAL MEMBERSHIPS, AFFILIATIONS, AND HONORS

· Best Lawyers "Lawyer of the Year" - named the Wichita Employee Benefits (ERISA) Lawyer of the Year in 2014 by The Best Lawyers in America®.

· Selected for inclusion in Missouri & Kansas Super Lawyers® List, Rising Star, 2013 (a Thomson Reuters business)

· Identified by Chambers USA as a leading lawyer in the United States in the area of Labor and Employment, 2013

· American Bar Association Section of Taxation

· Kansas Bar Association

· Wichita Bar Association Section of Taxation

Kent A Meyerhoff

Kent A. Meyerhoff is a member of the law firm of Fleeson, Gooing, Coulson & Kitch, L.L.C., inWichita, Kansas. Kent received a Bachelor of Arts, magna cum laude, from Wichita State University, and a Juris Doctor, with honors, from the University of Nebraska, where he was Executive Editor of the Nebraska Law Review and Order of the Coif. He was admitted to the Kansas Bar in 1994 and is a member of the Wichita and Kansas Bar Associations. Kent serves as a Judge Pro Tem for the Eighteenth Judicial District, Sedgwick County, Kansas, District Court, Probate Division. He is a Fellow of the American College of Trust and Estate Counsel, and is recognized in the publications Best Lawyers in America and Super Lawyers Magazine. Kent’s practice is devoted primarily to estate planning, trust administration and probate, business law, and trademark and copyright law.

Matt Davies

Matt Davies, AAP, CTP, CPP, is the payments outreach officer for the Federal Reserve Bank of Dallas. He has more than 15 years of experience in the payments industry—over 13 of those with the Federal Reserve Banks, first in Kansas City and later in Dallas. He has also served as a product manager in the bankcard and commercial banking industries.

Davies earned his Accredited ACH Professional (AAP) status in 2000, Certified Treasury Professional (CTP) status in 2011 and Certified Payments Professional (CPP) status in 2013. He frequently speaks at Federal Reserve events and at industry events, such as those sponsored by SWACHA and local chapters of the Association for Financial Professionals. He is a co-author of the working paperNonbanks in the Payments System,published in book form by the Federal Reserve Bank of Kansas City in 2003.

A native of St. Louis, Missouri, Matt graduated from William Jewell College in Liberty, Missouri, with a BA in political science and history. He is a 2013 graduate of the Graduate School of Banking at the University of Wisconsin at Madison.

Michael Cheng

Mike Cheng joined the staff of the Financial Accounting Standards Board (FASB) in 2012 as a project manager. Mike serves as the Private Company Council (PCC) Coordinator where he is responsible for all PCC related matters. He also lead the Board’s private company decision making framework project focused on determining whether and in what circumstances it is appropriate to adjust financial reporting requirements for private companies following U.S. GAAP. In addition, he served on the FASB project teams working on policies and procedures for consolidations.

Prior to joining the FASB, Mike held various management positions with PricewaterhouseCoopers (PwC). Most recently, he was an Audit Senior Manager―Private Company Services in the firm’s Stamford, Connecticut office. From 2003-2011, he also held roles of increasing responsibility in PwC’s Core Assurance divisions in Buffalo and Rochester, New York.

Mike earned his Bachelor of Science degree in Accounting with a concentration in Finance from Binghamton University in Binghamton, New York.

Olen L. Greer, Ph.D., CMA

Dr. Greer is a professor of accountancy in the School of Accountancy at Missouri State University located in Springfield, Missouri. Dr. Greer holds a Bachelor of Science degree in Accounting from Missouri State University, an MBA and a Ph.D. from the University of Colorado (Boulder). He is a Certified Management Accountant (CMA).

Before starting his teaching career, Dr. Greer served as an officer in the U.S. Army for six years.

He has taught at Missouri State University for thirty-five (35) years and specializes in managerial and cost accounting. Dr. Greer has received the two highest awards available in teaching: The Governor’s Award for Excellence in Teaching and the SMSU Foundation Faculty Achievement Award for Teaching Excellence. He has published numerous articles during his career and has received national recognition for three of his publications. Dr. Greer is active in a number of professional organizations, most notably the Institute of Management Accountants (IMA). He has served in many positions, including ten years as a Regional Vice President on the Global Board of the IMA.

Dr. Greer is married (wife, Gail), has two married sons (Steven and Brad) and two grandchildren (Ashton and Peyton). He enjoys family activities, outdoor activities, biking, playing the guitar, and singing. He is active in his church.

Ravi Pendse

Dr. Ravi Pendse serves as the Vice President and Chief Information Officer at Brown University. He is also a Professor in Computer Science and Engineering. He is a Brown University Cisco Fellow, senior member of IEEE, and serves on Microsoft's higher education advisory group. He serves as an independent board member on the board of High Touch Technologies. Prior to joining Brown, Dr. Pendse served as the Vice President and CIO at Wichita State University and as a Professor for over twenty plus years. His expertise is in the areas of future technology trends, Internet of Everything, cyber security, and technology leadership.

D. Scot Loyd, CPA, CGFM, CFE, CGMA

Scot has been a partner with the firm Swindoll, Janzen, Hawk & Loyd, LLC of McPherson, Kansas since January 1, 1990. He was involved as a manager and staff accountant in this firm and the firm Yerkes and Michels in Independence, Kansas, prior to becoming a partner in 1990. Mr. Loyd has a B.A. in Accounting (1983) from Tabor College, Hillsboro, Kansas. He has the following certifications: Certified Public Accountant (CPA), Certified Government Financial Manager (CGFM), Certified Fraud Examiner (CFE) and a Certified Global Management Accountant (CGMA). His professional responsibilities have included and/or currently include:

Scot is partner in charge of a diversified governmental practice relating to states, counties, cities, schools and other miscellaneous government entities. He also audits financial institutions. He has had extensive involvement in the AICPA’s Ethics Division regulatory process as a Professional Ethics Executive Committee (PEEC) member, Technical Standards government subgroup Ad-Hoc committee member and an Ad-Hoc government ethics case reviewer.

He has also been a member or Chair of several of the American Institute of Certified Public Accountants’ (AICPA) Task Forces and Committees and the Mid-America Intergovernmental Audit Forum Committees such as the Kansas Municipal Accounting and Auditing Guide (KMAAG) Editorial Board (Current Member & Chair); American Institute of Certified Public Accountants, Government Performance Accountability Committee (Past Member), Professional Ethics Executive Committee (PEEC) (Past Member); GAO Strategic Planning Task Force for the National Intergovernmental Audit Forum (Current Member); Executive Committee for the Mid-America Intergovernmental Audit forum (Current Member & Chairman); the AICPA Auditing Standards Board Non-Financial Information Task Force (Past Member); AICPA Partnering for CPA Practice Success (PCPS) Technical Issues Committee (Past Member); AICPA Partnering for CPA Practice Success (PCPS) Technical Issues Committee (TIC) [Past Government A & A Zone Chairman]; AICPA Government Accounting and Auditing Committee State and Local Audit Guide Overhaul Task Force (Past TIC liaison to the activities of this task force); AICPA Governmental Accounting and Auditing Committee (GAAC) October 1, 1995 to September 30, 1998 (Past Member) and Kansas Society of CPA’s Governmental Accounting and Auditing Committee Chairman 1992 to 1995.

Scot has also co-authored with Michael A. Crawford on the following books and publications:

v 2005, 2006, 2007, 2008, 2009 & 2010 CCH Governmental GAAP Guide

v 2005, 2006, 2007, 2008, 2009 & 2010 CCH Governmental GAAP Practice Manual: Including GASB 34 Guidance

v 2008 & 2009 CCH Local Government and Single Audits

v CCH Miller Governmental GAAP Update Service through December 2010 (Published twice monthly)

v 2007, 2008 & 2010 CPA’s Guide to Independence and Ethics,

v CCH Knowledge Tools project through December 2010—Mike and Scot provided content for the Government and Single Audit industry tools for the electronic audit tools project for the new risk assessment standards worldwide for CCH.

As of the fall of 2010, Scot started presenting Have You Always Desired to Understand Your Government’s Financial Statements? These training opportunities were so successful, that Scot’s firm (SJHL) decided to start offering these learning opportunities on the Kansas Municipal Accounting and Auditing Guide (KMAAG) and related topics for governments across Kansas at many different times throughout the year.

Scot is a native of Sedan, Kansas, very active in church, member of the Kansas Board of Directors for the Fellowship of Christian Athletes (FCA) & acting as Chairman, and a huddle leader for the Canton/Galva high school FCA. He still enjoys playing sports, landscaping and traveling…and of course his job! He has been married over 29 years to his wife Jenny. They have one son, Ethan, and live in Galva, Kansas.