Instructors

Drummond Kahn

Portland, OR

Drummond Kahn serves on the faculty of the Graduate School USA, training auditors and financial managers in the U.S. and overseas.  Since 1990, Mr. Kahn served in federal, state, and local government auditing positions.

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Jason Katigbak, CPA, CIA, CFE, CGMA

Guam

Jason Katigbak is currently the Chief Accounting Officer for CPL Pacific, LLC.  for both IP&E Holdings, LLC. and IT&E.  He is also an Adjunct Instructor at the University of Guam handling accounting classes for both undergraduate and graduate levels. Jason is a past president of the Guam Society of Certified Public Accountants and the Association of Government Accountants Guam Chapter; and a board member of Junior Achievement Guam.   

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Esther Lameko-Poutoa

Auckland, NZ

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

Los Angeles, California

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Lourdes A. Leon Guerrero

Guam

Guam Governor Lourdes “Lou” Aflague Leon Guerrero is one of three children born to the late Jesus S. Leon Guerrero and Eugenia A. Leon Guerrero. Along with her brothers Tony and Jesse, she learned from her parents the importance of hard work, compassion, and the responsibility we all have to give back to our community. A graduate of the Academy of Our Lady of Guam, Lou embarked on a career in nursing, securing a Bachelor of Science in Nursing from California State University, and later a Masters of Public Health from UCLA. She has worked as a staff nurse in hospitals in both California and Guam. Lou also has held several management positions in health care at both the Guam Memorial Hospital and FHP Inc., as well as serving on the GMHA Board of Trustees. To this day, Lou continues to be passionate about health care and has maintained her licensure as a registered nurse.

In 1994, Lou was elected to the first of five terms in the Guam Legislature. As a Senator, Lou held the posts of Majority Leader as well as Chair of the Rules and Health Committees. Among her achievements are laws creating the Healthy Futures Fund and banning smoking in restaurants and bars.

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Daphne Leon Guerrero, SHRM-SCP, CAPM

Guam

Daphne Leon Guerrero has been an active volunteer for both the local SHRM Guam Chapter and the Pacific State Council since 2015, serving in the roles of Registrar, Treasurer, and Certification Director prior to her current role as President.  She is a huge proponent of certification and has attained professional certification in Human Resource and Project Management.  In addition to her volunteerism with her local SHRM organizations, Daphne is the HR Director for Citadel Pacific, a Philippine-based multinational organization with holdings in Telecommunications and Petroleum, where she oversees HR operations for their companies in Guam, CNMI, and Palau.  On the weekends she is an adjunct professor at the University of Guam where she teaches two courses in Total Rewards and Workforce Management to junior and senior-level undergraduate students.

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Sarah Markley

Auckland, NZ

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Kip R. Memmott

Salem, OR

Kip has approximately thirty years of auditing, consulting, and training experience at the international, federal, state, local government and private sector levels. He holds a Bachelor of Arts degree from the University of Utah and a Master of Arts degree with a certificate in Public History from Arizona State University, and is a graduate from the Harvard University Kennedy School of Government’s Executives in State and Local Government executive education program and has earned a Certificate in Public Leadership from the Brookings Institute. 

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Billy Morehead, Ph.D., CPA, CGFM

Madison, MS

Dr. William "Billy" Morehead, CGFM, CPA is a Professor of Accountancy at Mississippi College teaching primarily Governmental, Advanced, Accounting Information Systems, and Data Analytics classes at the undergraduate and graduate levels. A long-time member of the Jackson AGA chapter, Billy has served AGA in numerous roles at the chapter level, including Chapter President, and at the national level, including Chairs of the Journal Board and Higher Education Committee, National Treasurer, and National President. Billy is also a member of the Mississippi Society of CPAs and the American Institute of CPAs. 

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Mark Morgan, Ph.D., CPA, CFE

Madison, MS

Dr. Mark Morgan is a Professor of Accounting at Mississippi College in Clinton, MS  as well as a Visiting Professor at the University of Guam in Mangilao, GU. He holds the professional designations of Certified Public Accountant and Certified Fraud Examiner. He was a Past President of the Central Mississippi Chapter of Certified Fraud Examiners.

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