Governmental Accounting & Auditing Conference 2025 WEBCAST

Amy Sutherland, Managing Director, Moss Adams LLP (Admin Office)

Amy has practiced in public accounting for over 20 years. She is a member of the firm’s Government and Not-for-Profit Group and focuses on supporting the delivery of assurance and business consulting services to a variety of not-for-profit entities, governmental entities, and Tribal governments and organizations. Her expertise includes GAAP pertinent to not-for-profit and governmental entities; federal compliance audits; and regulatory and statutory accounting and reporting. In her role in the firm’s national office, she supports the firm’s assurance practice by participating in technical consultations on complex audit and accounting matters; monitoring for updates to audit and attestation standards, and changes in federal program compliance requirements. Additionally, she supports the government accounting industry through her participation on the State & Local Government Expert Panel of the AICPA. She also assists in managing continuing education programs on a variety of subjects for all levels of assurance professionals.

Professional Affiliations

· Member, State & Local Government Expert Panel, American Institute of Certified Public Accountants · Former Chair, Content Committee, American Institute of Certified Public Accountants · Former Chair and Member, Audit and Attestation Subcommittee, American Institute of Certified Public Accountants · Former Member, Board of Examiners, American Institute of Certified Public Accountants · Member, American Institute of Certified Public Accountants · Member, Washington Society of Certified Public Accountants

Education · BS, accounting and business administration, University of Puget Sound

Chris Reykdal, Washington Office of Superintendent of Public Instruction

First elected in 2017, Chris Reykdal is currently serving in his third term as Washington’s 16th State Superintendent.

Known for pushing against the status quo to meet the evolving needs of our students and our economy, Chris has spearheaded some of the most transformational changes Washington’s K–12 public education system has seen in decades.

Colin Seitz, Moody's Analytics

Colin Seitz is an associate director and economist at Moody’s Analytics. He works on the U.S. macroeconomic forecast and is involved in several consulting projects with state and local governments as well as economic development boards. He covers the Washington state economy and several U.S. metro areas. He earned a bachelor’s degree in economics from Haverford College.

Deborah Pennick, Assistant Director, Washington State Auditor's Office

Debbie Pennick, CPA, is the Assistant Director for the Center for Government Innovation, a service of the Office of the Washington State Auditor. Debbie’s passion for helping local governments thrive comes from her 30 years of experience as an auditor, eastern Washington audit manager, and subject matter expert in government financial operations.

She now guides a team of experts in providing training, technical assistance and resources that help governments improve processes and cybersecurity, strengthen teams, monitor finances, and manage their day-to-day business.

Duncan Will, Loss Prevention Manager & Accounting, CAMICO Mutual Insurance Co

Duncan Will, CPA/ABV/CFF, CFE, leverages his more than 40 years of experience in accounting, including public accounting, forensic accounting, consulting, and audit and tax compliance, to deliver to policyholders the high-touch, high-quality CAMICO experience. He works closely with the Loss Prevention Specialists to manage the department’s efforts to deliver policyholder service. Will’s specialties are accounting and auditing and business valuation-related risk management. He advises policyholders through the CAMICO Loss Prevention Hotline, speaks to CPA groups, and writes articles on a wide range of accounting risk management and ethics topics. Topics of particular interest include complying with the AICPA’s Statements on Standards for Accounting and Review Services, doubts about an entity’s ability to continue as a going concern, cyber-security, and serving clients in the cannabis industry. Will began his accounting career in 1979 as a staff accountant in the Washington, D.C. area and spent most of his public accounting career in California and Florida. He earned a Bachelor of Science in accounting from the University of Maryland and is Accredited in Business Valuation and Certified in Financial Forensics. A Certified Fraud Examiner, Will is an active member of the Association of Certified Fraud Examiners; has supplemented his education with college courses at the University of Baltimore, Golden Gate University, and Florida Atlantic University; and welcomes opportunities to expand his knowledge over a broad spectrum of accounting-related curricula.

Edwin Harvey, Director of AI Solutions & Trainings, YPTC

Edwin Harvey, Ph.D., is Director of AI Solutions & Training at Your Part-Time Controller, LLC, where he champions effective, responsible adoption of emerging AI technologies. Edwin has consulted across the fields of analytics, automation, and business strategy, especially in the nonprofit and financial management sectors. In his current role, he explores emerging AI technologies and applies what he learns to help clients and colleagues navigate the overlap between digital tools and natural language. A passionate trainer, Edwin speaks frequently at conferences, events, and webinars.

Jennifer Keller, Senior Manager, Clark Nuber PS

Jen Keller, CPA is a principal in Clark Nuber’s Accounting and Consulting Services group. She has her M.A. in International Human Rights from the University of Denver and has experience working with governmental entities and international and domestic not-for-profit organizations. She has over 17 years of experience working with not-for-profits and public sector clients providing grants management, program development, budget preparation, indirect cost rate services, cost allocation plan development, internal control assessments, policy and procedure development, and systems integrations. Jen also serves as the Chair of the National Grants Management Association’s Pacific Northwest Chapter and was previously the Co-chair of the Washington Society of Certified Public Accountants’ NFP conference planning committee for 2023 & 2024.

Jessica Lewallen

Jessica Lewallen has a bachelor’s degree in psychology and an associate’s degree in Computer Information Systems from Western Washinton University. Jessica has a strong background in cybersecurity, having worked in IT for both the City of Anacortes and Whatcom County Community College. Jessica currently works as a Cybersecurity Performance Auditor with the Office of the Washington State Auditor.

Lisa Parker, Senior Project Manager, GASB

Lisa Parker, CPA, CGMA, is a senior project manager with the Governmental Accounting Standards Board (GASB). Prior to joining the GASB in 2008, Lisa worked for Runyon Kersteen Ouellette CPAs for 10 years, the town of Old Orchard Beach, Maine, as finance director and interim town manager for 2 years, and the city of Saco, Maine, as finance director for 8 years.

Lisa is a member of the Association of Governmental Accountants, the American Institute of Certified Public Accountants, and the Maine Society of Certified Public Accountants, where she served as president. Previously, Lisa was president of the Maine Governmental Finance Officers Association, an executive board member of the New England Governmental Finance Officers Association, and a member of a national GFOA standing committee.

Lisa attended Boston College and the University of Southern Maine graduating with magna cum laude honors and a bachelor’s degree in accounting.

Melissa Agnes

Melissa Agnes is the Founder and CEO of the Crisis Ready Institute, a global authority on crisis preparedness, reputation management, and brand protection. She is the creator of the Crisis Ready Model and the author of Crisis Ready: Building an Invincible Brand in an Uncertain World. Recognized as a leading expert in her field, she advises top organizations, ranging from NATO to financial firms and tech companies, on managing risks and building resilient brands that can weather even the most challenging crises.

Michael Bingham, Assistant Director, US Government Accountability Office

Mr. Bingham is an Assistant Director for the Financial Management and Assurance (FMA) team at the U.S. Government Accountability Office (GAO). He is part of the Standards group, and his duties have included both the 2024 and 2018 revisions of Government Auditing Standards (the Yellow Book); developing comment letters to respond to proposals of national and international standard setters; and responding to Yellow Book and Green Book technical assistance inquiries. Mr. Bingham is a member of the AICPA Auditing Standards Board and serves as a project liaison to the International Organization of Supreme Audit Institutions (INTOSAI). Since joining GAO in 2008, Mr. Bingham has worked on financial and performance audits of various U.S. Government entities, focusing on government-wide and Department of Defense financial management matters. Prior to joining GAO, Mr. Bingham worked for an inner city tutoring and mentoring non-profit in Chicago. He received his B.A. in Political Science from the University of Chicago and his M.A.S. from Northern Illinois University. He is a CPA licensed in the Commonwealth of Virginia.

Michael Nurse, Principal, Clark Nuber PS

Mike Nurse, CPA, CFE, CFF is a shareholder in the Accounting and Consulting Services Group and has been with the firm for 15 years. He manages engagements for not-for-profit, governmental, and commercial entities in accounting services, internal audit, forensic accounting, and fraud investigation.

Mike Pellicciotti, Washington State Treasurer

Mike Pellicciotti was elected Washington’s 24th State Treasurer in 2020. As CFO, he focuses on financial transparency, protecting the state’s financial health, and supporting working families and retirees. Mike has worked with the Legislature to strengthen budget reserves, manage debt, and boost pension funding, helping Washington maintain its top credit ratings. He has saved over $500 million through debt refinancing and increased investment returns, benefiting communities statewide. Mike has led efforts to modernize state financial operations and champion policies promoting economic opportunity, including expanding financial education. He is committed to supporting rural regions and communities historically underserved by capital. Prior to being Treasurer, Mike served as an assistant attorney general and in the Washington House of Representatives. He holds a Bachelor’s in Business Administration, a Master’s in Rural Development as a Fulbright Scholar, and a Juris Doctor from Gonzaga University. A lifelong Gonzaga fan, Mike cheers for the Zags!

Mitchell Hansen, Shareholder, Clark Nuber PS

Mitch Hansen, CPA, CMA, CFE, is a shareholder specializing in serving nonprofits and governmental entities. He has integrated his previous experience as a federal auditor with his public accounting experience to create an exceptional and well-rounded knowledge base. Mitch is active in a number of professional organizations and served on many nonprofit boards.

Pat McCarthy, Washington State Auditor, Washington State Auditor's Office

Pat McCarthy is the 11th Washington State Auditor and became the first woman elected to the position when she took the oath of office in 2017. Previously, Pat was twice elected Pierce County Executive; she is also the first woman to hold that role. Over more than 30 years of her public service career, Pat has served as Pierce County Auditor and Deputy Auditor, and Board President for the Tacoma School District.

Roger Bradley

U.S. Government Accountability Office

Mr. Bradley is a Senior Auditor for the Financial Management and Assurance (FMA) team at the U.S. Government Accountability Office (GAO). He is part of the Standards group, and his duties have included the 2024 revision of Government Auditing Standards (the Yellow Book), developing comment letters to respond to proposals of national and international standard setters, and responding to Yellow Book and Green Book (Standards for Internal Control in the Federal Government) technical assistance inquiries. Additionally, since joining GAO in 2014, his areas of responsibility have included financial audits of U.S. Government entities.

Prior to joining GAO, Mr. Bradley had worked in public accounting. He received a Bachelor of Science degree in accounting from Wilkes University and is a CPA licensed in the Commonwealth of Pennsylvania.

Sonya Singh

Sonya Singh MS-ITAM has been with the Office of the Washington State Auditor since 2016. She has performed and supported financial, accountability, federal compliance and performance audits on the local and state teams. Before working at SAO, Sonya’s work experience includes customer services, tax assistance and banking. In 2017, she earned her Master’s in Information Technology and Administrative Management from Central Washington University.

Troy Rector, Shareholder, Clark Nuber PS

Troy Rector, CPA, CGMA is a shareholder in Clark Nuber’s Public Sector Group, where he has dedicated his career to serving tax exempt organizations. Troy works with governmental entities and not-for-profit organizations to understand their unique issues, enabling him to provide technical advice that is both specific to their organization and also clear and concise. He has spent his career providing audit advisory services to governmental organizations, including those administering Federal funds. Troy regularly speaks at conferences, including the National Grant Management Association’s Annual Grants Conference and the AICPA National Governmental Not-For Profit Program and AICPA National Not-For Profit Conference. Troy resides in Edmonds, Washington with his wife and identical twin, UW Husky daughters.