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Instructor

Michael Bingham

Washington DC

Audit Event category icon

Mr. Bingham is an Assistant Director for the Financial Management and Assurance (FMA) team at the U.S. Government Accountability Office (GAO). He is part of the Standards group, and his duties have included both the 2024 and 2018 revisions of Government Auditing Standards (the Yellow Book); developing comment letters to respond to proposals of national and international standard setters; and responding to Yellow Book and Green Book technical assistance inquiries. Mr. Bingham is a member of the AICPA Auditing Standards Board and serves as a project liaison to the International Organization of Supreme Audit Institutions (INTOSAI). Since joining GAO in 2008, Mr. Bingham has worked on financial and performance audits of various U.S. Government entities, focusing on government-wide and Department of Defense financial management matters.

Prior to joining GAO, Mr. Bingham worked for an inner city tutoring and mentoring non-profit in Chicago. He received his B.A. in Political Science from the University of Chicago and his M.A.S. from Northern Illinois University. He is a CPA licensed in the Commonwealth of Virginia.

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January 22, 2025
CPEs - 1 Credit Hours
Virtual
Audit

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9:30 a.m. to 10:20 a.m.

CNMI (GMT+10)

Other

Government Auditing Standards will require audit offices to implement quality management for audits beginning on or after 12/15/25. Many APIPA members have questions about the new requirements and how the new standards will apply to their offices as they conduct performance audits under the new standards. This session will cover the 2024 Standards and the new requirements on quality management and how they apply to audit offices.

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Other Instructors

Bob Adachi

Oakland, CA

Bernard Adiniwin

Republic of Marshall Islands

Michael Barsabal

Philippines

Margie P. Bastolla

Orlando, FL

David Bean

Springfield, IL

Katelyn Bell

Denver, CO

Jeffrey Berlin

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Michael Binder

Washington, DC

Gerry Boaz, CPA, CGFM, CGMA

Tennessee

Scott Cahoon

Guam

Vince Camacho, Esq.

Guam

Clarissa Corbin, PMP

Williamsburg, Virginia

Frank Crawford

Oklahoma City, OK

Doreen Crisostomo, Ph.D., CGFM, CFE, CICA

Guam

Benjamin Cruz, JD

Guam

Steve Determan

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Vince Duenas

Guam

Matt Elliott

Washington, DC

Daniel Fitzgerald, CPA

Guam

Emil Friberg

Washington, DC

Mark Funkhouser

West Virginia

Glenn Furuya

Honolulu, Hawaii

Mark Lee Greenblatt

Washington, D.C.

Jose Guevara, III, CGFM, PMP, MBA

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Manny Hechanova

Guam

Yuka Hechanova, CPA, CIA, CGFM, CGAP, CGMA

Guam

Jerrick Hernandez, MA, CGAP, CICA

Guam

Artemio "Ricky" Hernandez, Ph.D., CGFM

Guam

David House

Denver, CO

Kerri Hunter

Denver, CO

Le'Angela Ingram

Baltimore, MD

Nick Johnston

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Kino Kabua

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Drummond Kahn

Portland, OR

Jason Katigbak, CPA, CIA, CFE, CGMA

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Karden Kelly

Anchorage, AK

Muhammad Khalid

Punjab

Les Kondo

Honolulu, HI

Katharine Kovacek

Colorado

Dan Kowalski

Ogden, NJ

Esther Lameko-Poutoa

Auckland, NZ

Robert Lavigna

Madison, Wisconsin

Amin Leiman, PMP, CPC, SDC, SMC, CISA, ,MSBA, MBA

Los Angeles, California

Lourdes A. Leon Guerrero

Guam

Daphne Leon Guerrero, SHRM-SCP, CAPM

Guam

Stefani S. Levesque

Denver, CO

Sarah Markley

Auckland, NZ

Kip R. Memmott

Salem, OR

Anna Mendiola

FSM National

Nicki Miller

Washington, DC

Jason Mitchell

Pago Pago, AS

Billy Morehead, Ph.D., CPA, CGFM

Madison, MS

Mark Morgan, Ph.D., CPA, CFE

Madison, MS

Susan Murphy

Boston, MA

Rizalito "RG" Paglingayen, CPA

Guam

Pilar Pangelinan

Guam

Junior Patrick

Republic of Marshall Islands

Christopher Pembrook

Oklahoma City, OK

Maripaz Perez, CGFM, CGAP, CICA, CIA, CFE

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Lillian Perez-Posadas, MN, RN

Guam

Skip Polson

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Dianne Ray

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Rory J. Respicio

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John J. Rivera, Ph.D., AIF, CFE, CM, SHRM-SCP

Guam

Martin Ruben

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David Rykken

Washington, DC

Beth Schubert

Lakewood, CO

Kathleen Sedney

Washington DC

Seitu Stephens

Philadelphia

Mark Sturton

United Kingdom

Pending Traveler

NY

Terry VanEaton

American Samoa

Josephine Villanueva, CPA, CGMA, CGFM, CSAF, SHRM-CP, PMP

Guam

Mizpah Wiegand, CPA

Guam

Jeanne Yamamura

Reno, NV

Photo Gallery

Photos from recent activities hosted by the Pacific and Virgin Islands Training Initiatives (PITI-VITI) in support of conferences, training and leadership development, are available below.