Certified Public Accountants

Kenneth W. Klingenberg, J.D., CPA

Mr. Klingenberg's complete biographical information is detailed on the ATTORNEYS page but is reproduced here in pertinent part as he is also a Certified Public Accountant. Preparatory education, University of Oklahoma (B.B.A., 1969); Certified Public Accountant, Oklahoma, 1972; Oklahoma State Board of Public Accountancy 1972.

Lesa K. Ferguson, MBA, CPA, CVA, ABV

Born Oklahoma City, Oklahoma. Education, University of Oklahoma (B.F.A., 1977); University of Central Oklahoma (M.B.A., 1996). Certified Valuation Analyst, 2001; Certified Public Accountant, Oklahoma, 1994. Accredited in Business Valuation by the AICPA. Member of the American Institute of Certified Public Accountants; Tax Practice Section AICPA; Oklahoma Society of Certified Public Accountants; National Association of Certified Valuation Analysts.

Beverly J. Kofoed, CPA, CVA, ABV

Born Lincoln, Nebraska. Education, University of Central Oklahoma (B.S. 1984); University of Central Oklahoma (Accounting, 1989). Certified Public Accountant, Oklahoma, 1990; Certified Valuation Analyst credential from NACVA, 2003; Accredited in Business Valuation credential AICPA, 2006. Member of the Council of Petroleum Accountants Society, 1990-1999; Oklahoma Society of CPAs; National Association of Certified Valuation Analysts; American Institute of Certified Public Accountants. Industry experience: Senior Accountant and Regulatory Accountant for Oil and Gas Companies.

Kay Smith, CPA

Born Oklahoma City, Oklahoma. Education, University of Central Oklahoma, B.S in Accounting with a Minor in Art, 1993. Certified Public Accountant, Oklahoma, 1997. Member of Oklahoma Society of CPAs. Industry Experience: Fourteen years in manufacturing accounting extending from Cost Accountant to Plant Controller.