ACUA

CAE Panel on Federal Directives
2025-06-13 12:00 - 13:00 (America/New_York)
CAE Panel on Federal Directives

Friday, June 13, 2025 12:00 PM – 1:00 PM ET

Register Today!

We invite you to attend a panel discussion with esteemed Chief Audit Executives from the Higher Education sector. This event will offer ACUA members invaluable insights into the strategies these leaders employ to remain informed about federal directives and the innovative approaches they are exploring to enhance the value of Internal Audit within their university leadership.

Delivery Method: Group InternetField of Study: AuditingAdvance Preparation: NonePrerequisites are required: NoCost: Free for members; members onlyRecommended CPEs: 0

Moderator Information

Julia Hann, CPA, CIA, CRMA

Chief Audit Executive

University of North Florida

Julia Hann has served as the Chief Audit Executive of UNF’s Office of Internal Auditing since 2016. Julia takes a proactive leadership role to perform internal audits, consulting engagements, trainings, and risk assessment coordination. She has more than 20 years of internal audit work experience – her previous employers have included Georgia College & State University (GCSU), California State University Chancellor’s Office and The City of San Diego. Julia is an ACUA Past President and plays an active role with the ACUA Advocacy Committee, The Institute of Internal Auditors (IIA) Northeast Florida Chapter, The IIA Chapter Relations Committee, and the GCSU College of Business & Technology Leadership Advisory Board.

Panelist Information

Leigh Goller, CPA

Chief Audit, Risk and Compliance Officer

Duke University and Duke University Health System

Leigh Goller is the Chief Audit, Risk and Compliance Officer for Duke University and Duke University Health System. She is an advisor and resource to senior leadership as it considers issues of controls, compliance and risk across the Duke entities. Leigh has institutional responsibility for directing and coordinating an integrated internal audit and risk management function, both of which have an enterprise-wide scope and a federated university compliance function, as well as accountability to enhance the ability of these functions to advance the mission of Duke.

Agnessa Vartanova, CPA, CIA, CISA, CFE, CRMA

Associate Vice President and Chief Audit Executive

University of Colorado

Agnessa Vartanova has been the Associate Vice President and Chief Audit Executive at the University of Colorado since February 2021. Prior to joining CU, she held leadership roles in global internal audit functions at Ball Corporation and DaVita, Inc., Colorado-based Fortune 500 companies. Agnessa strives to elevate the role of internal audit by consistently delivering pragmatic and meaningful insight to stakeholders. Agnessa is currently serving as the ACUA Best Practices Committee Chair.

Michael Bowers, CIA, CGMA

Chief University Auditor

Brown University

Mike Bowers has been with Brown University since 2019. Prior to joining Brown University as its Chief University Auditor, Mike spent over two decades gaining knowledge of the culture and operation of higher education and sponsored research at MIT. Prior to MIT, Mike worked in the public accounting sector. He is currently an adjunct professor for Northeastern University with a focus on governmental and not-for-profit financial reporting. Mike serves as the Audit Committee Chair for the Boston Latin School Association (BLSA). Mike was the Chair of the ACUA Audit Committee from 2005 to 2011.

William Harrison

Chief Audit Executive

University of Arizona

Bill Harrison is the Chief Audit Executive at the University of Arizona. Prior to joining the University of Arizona, he held key positions at the University of Vermont, the Rochester Institute of Technology and the National Science Foundation. He also served as president of the Green Mountain chapter of the Institute of Internal Auditors and has dedicated his career to promoting best practices in government and higher education.

New Member Webinar Series: Chat with ACUA President Laura Buchhorn
2025-06-03 14:00 - 15:00 (America/New_York)
New Member Webinar Series: Chat with ACUA President Laura Buchhorn

Tuesday, June 3, 2025 2:00 PM – 3:00 PM ET

Register Today!

Join us for our inaugural New Member Webinar series featuring a conversation with our President, Laura Buchhorn, Audit Director at The University of Texas at San Antonio. You’ll hear firsthand how the organization has shaped our President’s professional journey — a testament to the lasting impact we hope to make in the lives and careers of each of our members. The second half of the session will be an interactive Q&A — a chance for new and prospective members to ask questions, share perspectives, and learn how to make the most of your membership.

Delivery Method: Group InternetField of Study: Personal DevelopmentAdvance Preparation: NonePrerequisites are required: NoCost: FreeRecommended CPEs: 0

Host Information

Laura Buchhorn, CIA, CFE, CRMA, CGAP, CCSA

ACUA President

The University of Texas at San Antonio

Hear directly from our ACUA President, learn more about the benefits of being part of ACUA, and engage with other ACUA members in an open forum.

Audit-Bots: Revolutionizing Audits with RPA and Macros
2025-05-22 13:00 - 14:00 (America/New_York)
Audit-Bots: Revolutionizing Audits with RPA and Macros

Thursday, May 22, 2025 1:00 PM – 2:00 PM ET

Register Today!

Join us for an insightful webinar on the transformative power of Macros, Robotic Process Automation (RPA) and Artificial Intelligence (AI) in the internal audit landscape. We will cover key topics including an introduction to Macros, RPA and AI, their significance in internal auditing, and how they can streamline audit tasks, improve accuracy, and reduce manual effort. We will also cover the associated risks and problems with Macros and RPA. Additionally, there will be a live demonstration showcasing RPA and AI tools in action within an internal audit setting. The webinar will also delve into future trends, discussing what to expect in the coming years regarding the integration of RPA and AI in internal auditing.

After attending this webinar, participants will be able to…

Identify Use Cases for Robot Process Automation and AI in Internal Audit.

Discuss key risks in using RPA and AI to automate Audit processes.

Be able to develop a “Bot” using robot process Automation or Macros (Excel).

Delivery Method: Group InternetField of Study: Information TechnologyAdvance Preparation: Optional (if wanting to follow along on the demonstration): Download of UIPathPrerequisites are required: NoCost: $25 for non-membersRecommended CPEs: 1

Resources

UiPath

Macros (Excel)

Download slides

Host Information

Nik Henegar

Staff Auditor

University of Tennessee System

Nik Henegar is a Graduate of the Haslam College of Business at the University of Tennessee, Knoxville with a Master of Accountancy and a concentration in Information Management. Currently, Nik works as a Staff Auditor for the University of Tennessee System. Nik has a strong background in information systems, data analytics, and programming. They are highly motivated in researching and staying up to date with technological innovations to use in Internal Audit processes. In addition to his professional role, Nik serves as the Vice Chair for the ACUA Diverse and Inclusive Leadership Committee, promoting diversity and inclusion within the internal audit field.

AI for IAs on a Budget: Tools and Tactics for Internal Auditors
2025-05-06 14:00 - 15:00 (America/New_York)
AI for IAs on a Budget: Tools and Tactics for Internal Auditors

Tuesday, 6th May 2025 at 2:00 pm Eastern Time
Registration is now closed

Members only event

AI is rapidly transforming the internal audit landscape—but adopting it doesn’t have to come with a high price tag. This roundtable will explore practical, no- and low-cost AI tools that internal auditors can use to enhance efficiency, improve analysis, and add value to their organizations. We’ll discuss real-world use cases, demonstrate accessible tools, and share experiences from audit teams experimenting with AI on a budget. Whether you’re just beginning your AI journey or looking for cost-effective ways to expand your capabilities, this session is designed to provide insights and resources you can start using right away.

After attending this roundtable, participants will be able to…

Identify no- and low-cost AI tools that can support internal audit activities such as data analysis, report writing, and risk assessment.

Understand practical use cases for AI within the internal audit function, with a focus on efficiency, accuracy, and value-added insights.

Evaluate the potential benefits and limitations of free or low-cost AI solutions in the context of internal audit responsibilities.

Discuss key considerations for responsible and ethical use of AI tools, including data privacy, bias, and internal control implications.

Apply at least one AI tool or technique demonstrated during the session to enhance a current or upcoming audit project.

Delivery Method: Group InternetField of Study: Auditing (Governmental)Advance Preparation: NonePrerequisites are required: NoCost: Free for members; members onlyRecommended CPEs: 0

Host Information

ACUA AI Committee

Mandy Walker

CAE for the Arkansas State University System

Jordan Ramsey

Deputy Director of Internal Audit at Mississippi State University

Steven Ridout

Audit Manager, The University of Mississippi

Internal Audit Awareness Month
2025-05-01 08:00 - 2025-05-31 17:00 (America/New_York)
May is Your Month Internal Audit Month!We know you perform some of the most unheralded, yet vital, work year-round, but May is the best month to let the world know about it. The IIA makes it easy to celebrate Internal Audit Month every May.

Data Analytics Roundtable: Payroll Data Analytics in Action
2025-04-29 12:00 - 13:00 (America/New_York)
Data Analytics Roundtable: Payroll Data Analytics in Action

Tuesday, April 29 at 12:00 Eastern Time
Registration is now closed

Members only event

The ACUA Data Analytics subcommittee is hosting a payroll data analytics roundtable, providing members with a collaborative forum to share experiences and insights. The session will feature brief demonstrations of a few key payroll data analytics using readily available tools. This will be followed by breakout into rooms based on ERP systems for small group discussions to share our challenges, successes, and best practices. This will also allow participants the opportunity to network and connect with other members interested in data analytics.

Tools Demonstrated:

Excel with Copilot

Tableau

Power BI

Payroll Analytics:

Identifying Potential Ghost Employees

Identifying Employees Paid After Termination

Comparing Employee vs Vendor Databases

Breakout Rooms – ERP System:

Banner

Workday

Oracle

PeopleSoft

Other

The presentation is suitable for anyone interested in payroll data analytics. The demonstrations will be designed for those less experienced in data analytics, but auditors at all experience levels are encouraged to attend, share insights/expertise, and collaborate.

After attending this roundtable, participants will be able to…

Apply data analytics to payroll audits.

Observe in practice commonly used data analytics tools.

Connect and establish relationships with fellow ACUA members to foster future collaborations.

Delivery Method: Group InternetField of Study: AuditingAdvance Preparation: NonePrerequisites are required: NoCost: Free for members; members onlyRecommended CPEs: 0

Host Information

The ACUA Data Analytics subcommittee was formed in 2019 to provide data analytics resources, such kick starters, to the ACUA community.

Will Aurich

Senior Auditor, Office of Audit, Risk and Compliance, Oregon State University

Kate Scarabelli

Audit Services Director, Audit & Compliance Services, Wake Forest University

John Snedeker

Associate Director, Internal Audit Department, The Ohio State University

Tiffany Yordan

Principal Auditor, Audit and Advisory Services, Rutgers University, and current director of the subcommittee

Alison Bogart

Associate Director of IT Audit, University of Central Florida

Navigating Policy Changes in Academia
2025-04-24 13:00 - 14:00 (America/New_York)
Navigating Policy Changes in Academia

Thursday, April 24, 2025 1:00 PM – 2:00 PM ET

Register Today!

Join us for an engaging discussion on how recent policy shifts are reshaping academic environments and the implications for auditors with a public health perspective. This session will explore strategies for evaluating institutional responses to legislative changes, with a focus on promoting accountability, ethical practices, and equitable outcomes in higher education.

After attending this webinar, participants will be able to…

Understand the Impact of Policy Changes: Analyze how recent legislative shifts influence academic institutions, particularly in the context of public health priorities.

Evaluate Institutional Responses: Learn methodologies for assessing how academic environments adapt to and comply with evolving policies.

Delivery Method: Group InternetField of Study: EthicsAdvance Preparation: NonePrerequisites are required: NoCost: $25 for non-membersRecommended CPEs: 1

Host Information

Sarah MacCarthy, ScD

Magic City LGBTQ Health Studies Endowed Chair

University of Alabama at Birmingham

Sarah MacCarthy, ScD is the inaugural holder of the Magic City LGBTQ Health Studies Endowed Chair at the University of Alabama, Birmingham. She has more than 15 years experience in applying systematic mixed-methods research to address sexual and gender minority health and wellbeing in the US and internationally. Dr. MacCarthy completed her masters and doctoral studies at the Harvard T.H. Chan School of Public Health and postdoctoral training with the Brown University-affiliated Miriam Hospital Immunology Center. Dr. MacCarthy’s research utilizes both quantitative and qualitative methods to examine individual, programmatic and policy related aspects of accessing services across diverse contexts. At UAB she also serves as the Director for the Center of the Study of Sexual and Gender Health and the Co-Director of the Center for AIDS Research. She has over 80 peer-reviewed articles and has also published her work in high readership venues such as Scientific American, US News & World Report, and The New Yorker.

National Volunteer Week
2025-04-20 00:00 - 2025-04-26 23:59 (America/New_York)

Sponsored Programs Risk Assessments
2025-03-27 13:00 - 14:00 (America/New_York)
Sponsored Programs Risk Assessments

Thursday, March 27, 2025 1:00 PM – 2:00 PM ET

Register Today!

Join us for our upcoming webinar to discuss sponsored programs risk assessments. Speakers will provide an overview of the risk assessments process, discuss current industry trends commonly identified within sponsored research programs, and provide examples and case studies of assessments we have recently performed.

After attending this webinar, participants will be able to…

Discuss the process and key steps to complete when conducting a sponsored programs risk assessment.

Identify high-risk areas to consider during sponsored programs risk assessments.

Identify potential audits and monitoring plans to mitigate sponsored programs risks.

Delivery Method: Group InternetField of Study: AuditingAdvance Preparation: NonePrerequisites are required: NoCost: $25 for non-membersRecommended CPEs: 1

Resources

Sponsored Programs Risk Assessments PDF

Host Information

Charles Ciano

Senior Manager

Baker Tilly US, LLP

Charles Ciano is a Senior Manager with Baker Tilly, a national accounting and advisory firm, within the Risk Advisory practice. Charles has over 18 years of experience in public and private grants management and compliance across multiple industries including nonprofit, universities, hospitals, and local government agencies. He has served in various leadership roles where he was responsible for federal and state grant-making, subrecipient monitoring, and establishing grant management policies, provisions, and initial staffing structures. Charles has managed grant and contract compliance from state/local agencies in over 15 states and multiple federal sources including DOE, ED, DOL, DOJ, NIH, NSF, DOD, and AmeriCorps. He holds a master’s degree in nonprofit management.

Karissa Tirinzoni

Manager

Baker Tilly US, LLP

Karissa Tirinzoni is a Manager in the Risk Advisory practice at Baker Tilly with over 9 years of professional accounting and internal audit experience. Her areas of expertise include sponsored research, financial controls, compliance and internal control assessments. Karissa is a key contributor on internal audit and consulting engagements, supporting clients with grant management and compliance with federal guidelines and agencies including Uniform Guidance, DOE, ED, NIH, and NSF. She holds a bachelors degree in Accounting and is a licensed Certified Public Accountant.

Kelsey Foreman

Senior Consultant

Baker Tilly US, LLP

Kelsey Foreman is a Senior Consultant in the Risk Advisory practice at Baker Tilly with over 7 years of experience performing internal audit and compliance services for higher education institutions. Her specific focus includes performing sponsored research compliance assessments, quality assessment reviews, and process and operational reviews. Kelsey assists with numerous engagements, ensuring adherence to federal guidelines and agencies including Uniform Guidance, DOE, DOD, NIH, and NSF. She holds a masters degree in Accounting and Information Systems.

Audit Interactive 2025
2025-03-09 12:00 - 2025-03-12 12:00 (America/New_York) | Sheraton Oklahoma City Downtown Hotel, 1 North Broadway Avenue, Oklahoma City, Oklahoma, 73102, United States
Find out all the details at the Audit Interactive web page by clicking on the link.

The New Era of Fraud in Higher Education
2025-02-27 13:00 - 14:00 (America/Chicago)
The New Era of Fraud in Higher Education

Thursday, February 27, 2025 1:00 PM – 2:00 PM ET

Register Today!

Fraud in higher education presents significant financial, reputational, and operational risks. This webinar will shed light on how internal audit and an ERM program can work together to proactively detect, prevent, and respond to fraud in higher education. Participants will gain a deeper understanding of fraud risks unique to colleges and universities such as student aid fraud, financial fraud, and cybersecurity threats. The webinar will provide actionable strategies for integrating fraud risk management into audit planning, leveraging data analytics for fraud detection, and aligning and collaborating with enterprise risk management programs.

After attending this webinar, participants will be able to…

Evaluate and align how audit and an ERM program can collaborate for a risk-based approach.

Identify fraud risks in higher education.

Leverage technology for continuous monitoring and continuous risk assessments.

Delivery Method: Group InternetField of Study: AuditingAdvance Preparation: NonePrerequisites are required: NoCost: $25 for non-membersRecommended CPEs: 1

Resources

New Era of Fraud PDF

Host Information

Chris Trepte

Solutions Sales Director – SME Public Sector

Diligent

With an IT background, Chris has held consulting roles managing client engagements focused on IT General Controls, SOC 2 Readiness, ICFR, SOX, NIST Compliance, and IT Security reviews. In March 2022, he transitioned to Diligent, first as a Client Partner in Customer Success, then managing implementations in Professional Services, and now as a Solutions Sales Director. Across these roles, he has driven client success, GRC technology adoption, and growth.

Katja Freeman

Solutions Sales Director – SME Public Sector

Diligent

Katja is a domain expert at Diligent, a comprehensive GRC SaaS platform provider. She has more than 10 years of public sector audit experience working for the City and County of Denver Auditor’s Office and was last in the position of Audit Director. There, she was responsible for the strategic direction and quality control of 45 plus performance, financial, and IT auditors. Before that, Katja worked as a program evaluator at the Legislative Service Office of the State of Wyoming.

Katja also served as the chair of the professional issues committee of the Association of Local Government Auditors.

Auditing and Accounting Principles Roundtable: Implementing the New IIA Standards
2025-02-11 13:00 - 14:00 (America/New_York)
Auditing and Accounting Principles Roundtable: Implementing the New IIA Standards

Tuesday, February 11 at 1:00 Eastern Time

Register Today!

Members only event

The ACUA Auditing and Accounting Principles subcommittee is hosting a roundtable for ACUA members to come together in a small group forum to discuss and share aspects of their journey implementing the IIA’s new Global Internal Audit Standards, effective as of January 9, 2025. This roundtable will focus on five distinct topics (Reporting, Governance/Charter, Performance Metrics, Strategic Planning, QAIP/Internal and External Assessments Interpretation).

After attending this webinar, participants will be able to…

Evaluate potential alternatives to assist in conforming with the new Standards.

Assess peers’ interpretations of selected areas of the Standards.

Identify peers to brainstorm implementation alternatives for Standards not discussed in the roundtable.

Delivery Method: Group InternetField of Study: AuditingAdvance Preparation: Familiar with IIA StandardsPrerequisites are required: NoCost: Free for members; members onlyRecommended CPEs: 0

Host Information

Erin Egan

Director of Audit and Advisory ServicesRutgers University

Erin has been with Audit and Advisory Services since 2009, initially focused on operational, financial, and investigative services. She has served Rutgers AAS as Senior Auditor, Manager, Director, and interim Chief Audit Executive, before resuming her current role of Director in April 2023. Erin is a graduate of The College of New Jersey with a degree in Accounting, a Certified Public Accountant (CPA) and a Certified Internal Auditor (CIA). Erin currently serves as the director of the Auditing and Accounting Principles sub-committee.

Agile Auditing
2025-01-30 12:00 - 13:00 (America/Chicago)
Applying Agile Principles for Internal Audit

January 30, 2025 12:00 – 1 PM CT

Register Today!

This presentation will provide an overview of basic Agile principles for Internal Audit. Agile—traditionally associated with software development—emphasizes flexibility, collaboration, and business stakeholder-centricity, which can significantly enhance the efficiency and effectiveness of internal audits. Additionally, we will explore how Agile can benefit Internal Audit in the Higher Education space and how it can be tailored based on the size of the organization. Finally, we will discuss and equip participants with knowledge of practical first steps to get started.

After attending this webinar, participants will be able to…

Identify what Agile practices are and why they are so critical in the new ever-changing world of internal audit

Apply Agile principles to achieve faster, higher quality audits that create more team and stakeholder engagement

Implement steps to take to get started on Agile ways of working.

Delivery Method: Group InternetField of Study: AuditingAdvance Preparation: NonePrerequisites are required: NoCost: Free for members; $25 for non-membersRecommended CPEs: 1

Resources

Agile Auditing PDF

Speaker Information

Chris Soskin

Advisory Specialist MasterDeloitte & Touche LLP

Chris is an Agile practitioner and coach with nearly 20 years’ experience helping clients and colleagues develop an agile mindset through team, enterprise, and executive level coaching. He has facilitated the adoption of Agile practices within many Fortune 500 companies to help them mitigate risk, improve quality, and deliver incremental value to their stakeholders and customers.

In the last six years Chris has been working with Internal Audit departments to assist them to tailor and adopt Agile principles, enabling them to enhance collaboration, achieve operational efficiencies, empower staff, and provide value-add audit services.

Varun Agarwal

Advisory Specialist MasterDeloitte & Touche Assurance & Enterprise Risk Services India Private Limited

Varun is a seasoned Agile Coach with more than 10 years of experience, including seven years dedicated to Agile transformation. He specializes in designing bespoke transformation solutions for teams to help them achieve excellence. Varun has collaborated with a diverse range of clients, including numerous Fortune 500 companies and startups. His journey began with software teams, where he successfully helped clients implement Agile practices to enhance productivity and satisfaction. Since 2022, he has been leveraging his experience to guide IA & SOX teams in adopting Agile, fostering environments to help them become better, faster, and happier, ultimately delivering with greater impact. Varun is passionate about assisting teams to reach their full potential and drive meaningful results through continuous improvement and Agile principles.

Compliance Topics
2024-12-05 12:00 - 13:00 (America/Chicago)
Compliance Hot Topics

December 5, 2024 12:00 – 1 PM CT

Join us for our upcoming webinar to discuss compliance hot topics. Speakers will cover areas with changing or emerging compliance requirements, specifically, Cybersecurity Maturity Model Certification (CMMC), Uniform Guidance, Title IX, and Related Parties Disclosures. For each area, speakers will provide an overview of recent changes as well as discuss potential audit objectives and approaches.

After attending this webinar, participants will be able to…

Discuss recent changes in compliance regulations, including pending changes and impacts on higher education institutions.

Develop potential audit objectives and approaches to assess your institution’s compliance with new or changing regulations.

Identify potential updates needed to policies and procedures to align with changing requirements.

Delivery Method: Group InternetField of Study: AuditingAdvance Preparation: NonePrerequisites are required: NoCost: Free for members; $25 for non-membersRecommended CPEs: 1

Resources

Compliance Hot Topics PDF

Speaker Information

Morgan Mincy

ManagerBaker Tilly US, LLP

Morgan Mincy is a Manager with Baker Tilly, a national accounting and advisory firm, within the Risk Advisory practice. She has experience providing cybersecurity and IT control assessments (e.g., CMMC, NIST, CSC CIS), risk assessments, internal control reviews, cybersecurity assessments, and process reviews to assist a variety of organizations large and small in achieving their internal audit objectives and enhancing their overall cybersecurity posture. Her clients have included primarily higher education institutions, research institutions, government contractors, and not-for-profit organizations. Morgan is a Certified Public Accountant (CPA) and Certified Information Security Auditor (CISA).

Charles Ciano

Senior ManagerBaker Tilly US, LLP

Charles Ciano is a Senior Manager with Baker Tilly, a national accounting and advisory firm, within the Risk Advisory practice. Charles has over 18 years of experience in public and private grants management and compliance across multiple industries including nonprofit, universities, hospitals, and local government agencies. He has served in various leadership roles where he was responsible for federal and state grant-making, subrecipient monitoring, and establishing grant management policies, provisions, and initial staffing structures. Charles has managed grant and contract compliance from state/local agencies in over 15 states and multiple federal sources including DOE, ED, DOL, DOJ, NIH, NSF, DOD, and AmeriCorps. He holds a master’s degree in nonprofit management.

Colleen Lewis

DirectorBaker Tilly US, LLP

Colleen Lewis is a Director in the Risk Advisory practice at Baker Tilly. She has nearly fifteen years of experience performing internal audit and compliance consulting services for a wide range of business issues, regulatory compliance matters, organizational governance, and internal control structures at many institutions of higher education. Her specific focus includes performing Title IX process reviews, conflict of interest and sponsored research compliance assessments, and process and operational efficiencies reviews for key financial operations. Colleen is a Certified Public Accountant (CPA), Certified Internal Auditor (CIA), and Certified Fraud Examiner (CFE).

Amanda Shanaberger

Senior ManagerBaker Tilly US, LLP

Amanda Shanaberger is a Senior Manager in the Higher Education/Not-for-Profit assurance practice at Baker Tilly with over 14 years of experience specializing in audits for higher education institutions, research grant awards and Uniform Guidance audits. With a deep understanding of the regulatory and compliance requirements faced by colleges, universities, and research organizations, Amanda leads numerous audit engagements, ensuring adherence to federal guidelines and standards. Amanda is a Certified Public Accountant (CPA).
