ACPEN Signature 2025: Accounting and Auditing Update

Kevin M. Rockecharlie, CISA, A former Partner/Principal of Information Technology Assurance Services for CohnReznick, LLP in Dallas, TX. Kevin has more than 20+ years of experience providing assurance and consulting services to a wide range of industries working with both public and privately held companies. Kevin's expertise includes implementing technical accounting guidance such as ASC 606 (Revenue Recognition), implementing artificial intelligence in financial audits, configuration of financial systems, development of data analytics, evaluating and recommending cybersecurity controls as well as performing information technology audits. Kevin has held positions at Accenture, Protiviti, Alcatel-Lucent (Nokia) and Dell Computer. Kevin graduated from Texas Tech University with a Bachelor of Business Administration in Management Information Systems. He also holds a Master of Science in Accounting and Information Management as well as a Master of Business Administration.

Jenifer Wyss is a Supervising Project Manager at the Financial Accounting Standards Board (FASB). She serves as the coordinator for both the Private Company Council (PCC) and the FASB's Not-for-Profit Advisory Committee (NAC). Since joining the FASB, Jenifer has worked on standard-setting projects in a variety of areas, for example, accounting for income taxes, statement of cash flows, stock compensation, and employee benefit plans. Before joining the FASB, Ms. Wyss spent 18 years in public accounting. Most of those years were spent at RSM where she was a Partner in their St. Louis office. Jenifer earned her B.S. in Accounting from Eastern Illinois University and is a certified public accountant in Missouri and Illinois.

J. Michael Inzina, CPA, CGFM, CGMA is founder and chief executive officer of Audit Litigation Training and Efficiency Consulting, Inc. (ALTEC), a consulting company serving public accounting firms and other accounting and auditing organizations on matters of audit efficiency, continuing education, litigation and ethics. He has over 40 years of public accounting experience, and remains a partner in the firm of Stagni & Company, LLC, whose practice is concentrated in government and nonprofits organizations. Mike holds a BBA in accounting from the University of Louisiana (Monroe), where he graduated summa cum laude in May 1976.

He is a member of the American Institute of CPAs, Society of Louisiana CPAs, Government Finance Officers Association of Louisiana, and the Association of Government Accountants. Mike earned the CEA in governmental in 1990, was awarded the Certified Government Financial Manager (CGFM) designation in 1996, and the Chartered Global Management Accountant (CGMA) designation in 2012. He is a past chapter president and member of the Society of Louisiana CPAs Board of Directors and served two terms as chairman of the Governmental Positive Enforcement Program of the Louisiana State Board of CPAs. He has served on a number of committees of the Society of Louisiana CPAs, and currently serves on its Ethics Committee. Mike also served on the GASB Service Efforts and Accomplishments Task Force.

Mike has twice been a member of the AICPA Professional Ethics Executive Committee (1989-1992 and 2000-2003), and served on the Auditing Standards Board from 1997 to 2000. From 1986 to 1993, he also served as a member of AICPA Independence and Behavioral Standards Subcommittee, and as Subgroup Chairman of the Governmental Technical Standards Committee. During this time he conducted numerous investigations of complaints filed by federal, state and local agencies alleging substandard performance of audits of governmental and nonprofit entities, and represented the Professional Ethics Division at hearings of the Joint Regional Trial Board.

He contributed to the Implementation Guide for GASB Statement 34, AICPA Statement of Position 98-3, Audits of States, Local Governments and Not-for-Profit Organizations Receiving Federal Awards, revisions to the AICPA Audit and Accounting Guide, Audits of State and Local Governmental Units, the AICPA Practice Aid Fraud Detection in a GAAS Audit, revisions to the Louisiana Governmental Audit Guide and in drafting state legislation affecting governmental accounting and auditing requirements. He has served as technical consultant and instructor for the Louisiana Division of Administration (Office of Community Development) and as consultant to the Louisiana Department of Education. Mike frequently appears as moderator and panelist on the Accountants' CPE Network. (ACPEN).

Mike has been named twelve times as an Outstanding Instructor by the American Institute of CPAs and several state societies, and received a Special Recognition Award from the Society of Louisiana CPAs Board of Directors for his contributions to continuing education in 1994. In addition, he was awarded the 2001 National Education and Training Award from the Association of Government Accountants and in 2009 was named national Beta Alpha Psi Business Information Professional of the Year. In 2016, Mike received the Distinguished Service Award from the Society of Louisiana CPAs.

Laura A. Billingsley, CPA, is a senior technical editor of PPC products for the Tax & Accounting business of Thomson Reuters, in Fort Worth, Texas, where she is responsible for the technical content and annual update of several PPC products, including PPC's Guide to Compilation and Review Engagements, and PPC's Checkpoint e-Tools. She is a coauthor of PPC's Guide to PCAOB Audits, PPC's Guide to Religious Organizations, and PPC's Guide to Fraud Risk Assessment: Implementing SAS 99 and Related Guidance.

Before joining PPC, she was a senior audit manager at PricewaterhouseCoopers LLP, where she managed audit, business assurance, and consulting engagements for a wide variety of domestic and international clients.

Ms. Billingsley is a member of the American Institute of Certified Public Accountants. She has a M.S. degree in accounting, a Masters degree in education, and a B.S. degree with a major in mathematics.