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/ABV, CVA


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, 2006. 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, CFF, 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. Certified in Financial Forensics Credential AICPA, 2008. 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: 20 years in the Oil & Gas Industry, including Land, Lease Records, Senior Accountant in Revenue & Regulatory Accounting.

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. Certified Valuation Analyst credentials from NACVA, 2009. Industry Experience: Fourteen years in manufacturing accounting extending from Cost Accountant to Plant Controller.

Shandy Nemecek, CPA


Born Purcell, Oklahoma; Education, University of Oklahoma, BBA in Management Information Systems, 1993 and Master of Accountancy, 2000. Certified Public Accountant, 2002. Member of Oklahoma Society of CPAs; Beta Gama Sigma Honor Society. Experience: 14 years in financial accounting with additional focus on the functional areas of pricing, credit and operations as: Staff Accountant, Financial Officer, Branch Controller and Director for a private university and a manufacturing company.