Ethics for Louisiana CPAs 2018

J. Michael Inzina, CPA, CGFM, CGMA Related Seminars and Products

J. Michael Inzina, CPA, CGFM, CGMA is president and CEO of Audit Litigation Training and Efficiency Consulting, Inc. (ALTEC), a consulting company serving the accounting and auditing community in audit efficiency, training, ethics and litigation support.  In 2020 he retired from public practice after forty-four years, concentrated in governments, financial institutions, public utilities and nonprofit 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, the Society of Louisiana CPAs, the Association of Government Accountants and the GFOA, and earned the CEA in governmental in 1990.  He was awarded the Certified Government Financial Manager (CGFM) designation in 1996, and the Certified Global Management Accountant (CGMA) designation in 2012.  Mike 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 numerous committees of the Society of Louisiana CPAs, and presently is a member and past chairman of its Ethics committee.                  

Mike has twice served as a member of the AICPA Professional Ethics Executive Committee (1986-1989, and 2000-2003), and served as a member of the AICPA Auditing Standards Board from 1997 to 2000. From 1986 to 1993, he served as a member of AICPA Independence and Behavioral Standards Subcommittee, and was 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 GASB Statement 34 Implementation Guide, AICPA Statement of Position 98-3, the industry audit and accounting guide Audits of State and Local Governmental Units, the AICPA Practice Aid to SAS 99 (fraud) and assisted in 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.                           

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

Kurt G. Oestriecher, CPA Related Seminars and Products

Kurt G. Oestriecher, CPA is a partner with Oestriecher & Company, CPAs in Alexandria, Louisiana, where is currently Partner in charge of Accounting and Auditing.  Kurt joined the firm in 1986 after graduating from the University of Louisiana – Monroe, cum laude.  He is a member of the AICPA and LCPA.  He has served on the AICPA Accounting and Review Services Committee and has served two terms on AICPA Council, once as Louisiana’s designated member, and once as an elected member.  He also served a six year term on the AICPA Joint Trial Board. Kurt was elected President of the LCPA from 2002-2003 and has served on a number of LCPA committees.  He is currently serving as chair of the LCPA Professional Ethics Committee.

Kurt has authored several CPE publications, including the AICPA Annual Update for Accountant’s and Auditors, Professional Ethics for Oklahoma CPAs, SSARS Engagements, and Identifying and Reporting Control Deficiencies under AICPA Auditing Standards.  He has been named the Outstanding Discussion Leader by the LCPA three times, and has been awarded the AICPA Outstanding Discussion Leader of the Year every year from 2006 – 2016.