Roger A. Cusworth, CPA, Retired, Roger A Cusworth, CPA, is a 1984 graduate of Iowa State University with a bachelor's degree in accounting, receiving his CPA certificate in 1987. He has worked for entities within the State of Colorado in various capacities for 27 years and has worked in the accounting and auditing field for over 32 years. In the private sector, he worked for a "Big 8" accounting firm and a local accounting firm conducting audits of local governments, not-for-profit organizations, banks and a large public software company. His experience within the State of Colorado includes working in the Office of State Auditor conducting the Statewide financial audit and University of Colorado financial audit, as well as numerous performance audits, working in the State Controller's Office as a field accounting specialist and representing the State Controller on several statewide committees, working for the University of Colorado as the Deputy Controller and representative for the University on the Higher Education Financial Advisory Committee, and working for the Colorado School of Mines as the Controller. Roger has conducted training sessions tailored towards accounting and auditing professionals, addressing such topics as auditing procedures, capital construction accounting, GAAP updates, fiscal responsibility, pension and OPEB accounting, and internal controls.