ACPEN Signature 2025: Financial Statement Preparation: Compilation and Review Update

Laura A. Billingsley, CPA, MS Acc, MEd Related Seminars and Products

Executive Editor

Thomson Reuters

Laura A. Billingsley, CPA, MS Acc, MEd, is an executive editor of PPC products for the Tax & Accounting business of Thomson Reuters in Carrollton, Texas, where she is responsible for the technical content and annual update of several PPC products. She is a coauthor of PPC’s Guide to SSARS Preparation Engagements, PPC’s Guide to PCAOB Audits, PPC’s Guide to Religious Organizations, PPC’s Practice Aids for Audits of Oil and Gas Entities, and PPC’s Guide to Fraud Risk Assessments; and a contributing author to PPC’s Guide to Compilation and Review Engagements, PPC’s Guide to Managing an Accounting Practice, PPC’s Guide to Write-up Services, PPC’s Guide to GAAS, PPC’s Guide to Audits of Financial Institutions, PPC’s Guide to Dealerships, and The PPC Accounting and Auditing Update newsletter. She has been an observer at the AICPA Accounting and Review Services Committee meetings for more than 20 years. Before joining Thomson Reuters, she was a senior audit manager at PricewaterhouseCoopers LLP, where she managed attest, business assurance, and consulting engagements for both small business and public company clients. Ms. Billingsley is a member of the American Institute of Certified Public Accountants. 

Kurt G. Oestriecher, CPA Related Seminars and Products

Partner

Oestriecher & Company

Kurt G. Oestriecher, CPA is a partner with Oestriecher & Company CPA’s of Alexandria, Louisiana and has been with the firm since graduating cum laude from the University of Louisiana - Monroe in 1986 with a BBA in Accounting. He is partner in charge of accounting and auditing services and is also involved in litigation support and small business consulting engagements. He is a member of the American Institute of Certified Public Accountants (AICPA) and the Society of Louisiana Certified Public Accountants (LCPA), and he served as President of the LCPA in 2002–2003. He has chaired the Louisiana Accounting and Auditing Conference Committee, Strategic Planning Committee, Budget Committee, and Nominating Committee. Kurt was the recipient of the 1998, 2006, 2010, and 2018 Outstanding Discussion Leader Award from the LCPA, and was named the Outstanding Discussion Leader for the AICPA for eleven consecutive years from 2007 - 2018.  He has authored and co-authored many
educational courses on accounting and auditing topics, including the AICPA “Annual Update for Accountants and Auditors”, and “Auditor Communications – Critical New Requirements”. Kurt served a four-year term on the Accounting and Review Services Committee of the AICPA from 2000-2004, and the AICPA Joint Trial Board from 2006- 201. He was a member of Council of the AICPA and was an Adjunct Instructor of Accounting at LSU-Alexandria and Northwestern State University.

James A. Smith, CPA, CGMA Related Seminars and Products

Managing Director

Smith, Jackson, Boyer & Bovard, PLLC

James A. (Jim) Smith, CPA, CGMA, serves as Managing Director of Smith, Jackson, Boyer & Bovard, PLLC, a Dallas Certified Public Accounting firm.  He practices extensively in tax compliance, planning and controversy representation for individuals and entrepreneurial businesses. He also is engaged in the preparation, compilation and review of financial statements; exit strategy planning for entrepreneurs; merger and acquisition planning and transactions; and forensic accounting and litigation services. 

Mr. Smith served as Chair of the Texas Society of CPAs (TSCPA) for the 2007-2008 year, and as a member of its Professional Standards and Federal Tax Policy Committees since their inception.  He served as a member of the AICPA Council 2007 through 2011 and from 2012 through 2015.  He also served as an appointed member of two of the AICPA’s key standard setting committees:  the Accounting and Review Services Committee from 2008 through 2011 and the Tax Practice Responsibilities Committee, 2014 to 2017.