2025 Employee Benefit Plan Audit Conference (Int/Adv) - SC&H Watch Party

Carl Mayes, CPA, CAE Managing Director - Professional Practice Group, Aprio

Summary 

Servant leader and change agent with a passion for audit quality. CPA Practice Advisor 40 under 40. Recognized thought leader and sought after speaker – 100+ conference presentations to date for AICPA, State Societies, and various other bodies – and contributor to AICPA and trade media on topics relative to audit quality.

Experience

Aprio 

Managing Director - Professional Practice Group

July 2024 - Present (7 months) 

• Build and lead a center of excellence for the Assurance Practice

 • Create a harmonized assurance environment across global operations, standardizing the Aprio methodology and workpaper documentation 

• Standardize EQR and Quality Control reviews in line with the above

 • Create and/or oversee creation of training and working paper templates 

• Project plan for implementation of new standards 

• Support integration of merged-in assurance practices 

AICPA 14 years Vice President 

- Audit & Accounting Quality May 2023 - July 2024 (1 year 3 months) Durham, North Carolina, United States 

• Assumed accountability for the $100M+ AICPA membership proposition, developing proposition strategy and increasing customer satisfaction 9% YoY 

• Oversaw AICPA’s Governmental Audit Quality Center, Employee Benefit Plan Audit Quality Center and Not-for-Profit Section, with combined membership exceeding 11,000 • Led a team of 12, building a collaborative, results-driven culture while generating employee satisfaction scores 18% higher than the organizational average

• Fostered a culture of innovation, launching successful new member benefits (e.g. created and hosted A&A Focus, AICPA web series with 10,000+ monthly registrants), discontinuing underperforming products, reprioritizing content creation and driving product revenue growth (e.g. collaborated with firms to create one of AICPA’s top performing new courses) • Maintained strong relationships with key stakeholders including regulators (NASBA, Department of Labor), AICPA members and other stakeholders (State Societies) • Led AICPA response to 2023 Department of Labor Audit Quality Study and oversaw joint AICPA-NASACT research into pipeline challenges. • Represented the 200-person Public Accounting team in AICPA org design efforts – identified target audiences, defined value props and KPIs, developed problem statements and design principles, recommended design changes to CEO - Public Accounting, and led change management efforts

Senior Director - Audit & Accounting Quality February 2022 - April 2023 (1 year 3 months) 

Assumed responsibility for the AICPA Not-for-Profit Section, rebuilt and redesigned the team 

• Developed and executed strategy to drive NFP Section value, resulting in 6X increase in engagement •  

From February 2022 to July 2024, led the A&A Business area with $7M in revenue accountability. 

Developed our vision, environmental scan, performance assessment, strategic priorities, forecasts, budgets, secured executive approval and oversaw cross-functional execution. Revenue accountability principally related to AICPA A&A learning and publications portfolios – final decision-maker re: product development, continuation and retirement. Associate Director - CPA Quality and Evolution January 2019 - January 2022 (3 years 1 month) Durham, North Carolina, United States • From inception in 2017 through 2021, directed the CPA Evolution initiative, transforming the CPA licensure model to meet the needs of an evolving profession • Worked closely with AICPA and NASBA leadership to develop and implement strategy for the initiative, directing weekly collaboration sessions with the CEOs of AICPA and NASBA • Advocated for core + disciplines licensure model, secured leadership support and spearheaded a change management campaign, conducting 30+ discussion groups, surveying thousands of stakeholders and making dozens of conference presentations, resulting in overwhelming support • New CPA Exam launched on-time in January 2024 and all states where law or rule changes were required to effectuate Evolution completed those changes before launch

Phil Mills, CPA, is a senior manager

in Aprio’s L&D and Employee Benefit

Plan Services Group. Along with 13 years

of public accounting experience, Phil’s has

five years of professional teaching with

multiple organizations such as Thomson

Reuters’ Audit Watch University, 20-20

Services, Maryland Association of Certified

Public Accountants’ (MACPA), and more.

Phil’s industry expertise includes employee

benefit plans, not for profit, and government

contracting. Phil serves as a member of Aprio’s

internal inspection team. Phil conducts research

and implements upcoming accounting and

auditing standards.

Licenses & Certifications

Certified Public Accountant (CPA)

Associations

MACPA

American Institute of Certified Professional Accountants

Education

University of Baltimore: Bachelor of Science in Accounting

Carl Mayes, CPA, CAE Managing Director - Professional Practice Group, Aprio

Summary 

Servant leader and change agent with a passion for audit quality. CPA Practice Advisor 40 under 40. Recognized thought leader and sought after speaker – 100+ conference presentations to date for AICPA, State Societies, and various other bodies – and contributor to AICPA and trade media on topics relative to audit quality.

Experience

Aprio 

Managing Director - Professional Practice Group

July 2024 - Present (7 months) 

• Build and lead a center of excellence for the Assurance Practice

 • Create a harmonized assurance environment across global operations, standardizing the Aprio methodology and workpaper documentation 

• Standardize EQR and Quality Control reviews in line with the above

 • Create and/or oversee creation of training and working paper templates 

• Project plan for implementation of new standards 

• Support integration of merged-in assurance practices 

AICPA 14 years Vice President 

- Audit & Accounting Quality May 2023 - July 2024 (1 year 3 months) Durham, North Carolina, United States 

• Assumed accountability for the $100M+ AICPA membership proposition, developing proposition strategy and increasing customer satisfaction 9% YoY 

• Oversaw AICPA’s Governmental Audit Quality Center, Employee Benefit Plan Audit Quality Center and Not-for-Profit Section, with combined membership exceeding 11,000 • Led a team of 12, building a collaborative, results-driven culture while generating employee satisfaction scores 18% higher than the organizational average

• Fostered a culture of innovation, launching successful new member benefits (e.g. created and hosted A&A Focus, AICPA web series with 10,000+ monthly registrants), discontinuing underperforming products, reprioritizing content creation and driving product revenue growth (e.g. collaborated with firms to create one of AICPA’s top performing new courses) • Maintained strong relationships with key stakeholders including regulators (NASBA, Department of Labor), AICPA members and other stakeholders (State Societies) • Led AICPA response to 2023 Department of Labor Audit Quality Study and oversaw joint AICPA-NASACT research into pipeline challenges. • Represented the 200-person Public Accounting team in AICPA org design efforts – identified target audiences, defined value props and KPIs, developed problem statements and design principles, recommended design changes to CEO - Public Accounting, and led change management efforts

Senior Director - Audit & Accounting Quality February 2022 - April 2023 (1 year 3 months) 

Assumed responsibility for the AICPA Not-for-Profit Section, rebuilt and redesigned the team 

• Developed and executed strategy to drive NFP Section value, resulting in 6X increase in engagement •  

From February 2022 to July 2024, led the A&A Business area with $7M in revenue accountability. 

Developed our vision, environmental scan, performance assessment, strategic priorities, forecasts, budgets, secured executive approval and oversaw cross-functional execution. Revenue accountability principally related to AICPA A&A learning and publications portfolios – final decision-maker re: product development, continuation and retirement. Associate Director - CPA Quality and Evolution January 2019 - January 2022 (3 years 1 month) Durham, North Carolina, United States • From inception in 2017 through 2021, directed the CPA Evolution initiative, transforming the CPA licensure model to meet the needs of an evolving profession • Worked closely with AICPA and NASBA leadership to develop and implement strategy for the initiative, directing weekly collaboration sessions with the CEOs of AICPA and NASBA • Advocated for core + disciplines licensure model, secured leadership support and spearheaded a change management campaign, conducting 30+ discussion groups, surveying thousands of stakeholders and making dozens of conference presentations, resulting in overwhelming support • New CPA Exam launched on-time in January 2024 and all states where law or rule changes were required to effectuate Evolution completed those changes before launch

Phil Mills, CPA, is a senior manager

in Aprio’s L&D and Employee Benefit

Plan Services Group. Along with 13 years

of public accounting experience, Phil’s has

five years of professional teaching with

multiple organizations such as Thomson

Reuters’ Audit Watch University, 20-20

Services, Maryland Association of Certified

Public Accountants’ (MACPA), and more.

Phil’s industry expertise includes employee

benefit plans, not for profit, and government

contracting. Phil serves as a member of Aprio’s

internal inspection team. Phil conducts research

and implements upcoming accounting and

auditing standards.

Licenses & Certifications

Certified Public Accountant (CPA)

Associations

MACPA

American Institute of Certified Professional Accountants

Education

University of Baltimore: Bachelor of Science in Accounting

Michele is the managing prinicpal of the Maryland office and a Principal in the Benefit Services Group.  She specializes in providing assurance and consulting services to plan sponsors of various single and multiple employer benefit plans including 401(k), 403(b), 401(a), 11-k, profit sharing, money purchase pension, employee stock ownership, defined benefit, and health and welfare plans. Michele also has experience performing audits of large federal government plans. Finally, Michele has extensive experience performing full scope audits for plans with large investment portfolios with complex alternative investments.

Michele is also responsible for developing and implementing the Firm-wide employee benefit plan audit approach and the related trainings. Michele also serves as one of the Firm-wide audit quality reviewers for employee benefit assurance services and participates in internal inspection. Finally Michele is a member of the Firm-wide employee benefit plan marketing team.

Rachel is a Principal with CLA and is solely dedicated to CLA's Employee Benefit Plan Services Group. With more than 12 years' experience, she has extensive experience dedicated to providing assurance and consulting services to plan sponsors of various single and multiple employer benefit plans.

• Significant experience performing ERISA 103(a)(3)(c) and ERISA audits
• Extensive experience servicing multiple-employer plan (MEPs)
• Substantial experience auditing plans with complex investment holdings and transactions, including
  alternative investments and securities lending
• Experience working with plans that perform their own recordkeeping
• Knowledge of internal controls, plan compliance with ERISA, DOL and IRS regulations and fiduciary responsibilities.

Brandon Long is an experienced, AV Preeminent-rated employee benefits attorney. He represents regional and national clients, including large publicly-traded corporations and governmental entities. Clients seek his advice for practical solutions to complex problems, as well as his ability to make technical concepts understandable to executives, employees, and other lawyers.

Brandon currently serves as an elected member of McAfee & Taft’s seven-member board of directors. Prior to being elected to the firm’s board, he served for many years as the leader of the firm’s Employee Benefits and Executive Compensation Group.

Brandon is a Fellow in the American College of Employee Benefits Counsel, the highest level of recognition for an employee benefits attorney. His achievements have also earned him inclusion in the Chambers USA Guide to America’s Leading Lawyers for Business, Oklahoma Super Lawyers, and The Best Lawyers in America (employee benefits/ERISA law). Brandon was selected by Best Lawyers as “Oklahoma City Employee Benefits/ERISA Lawyer of the Year” for 2021 and 2025, honors given to a single lawyer in each legal specialty in each market.

Brandon is a frequent author and speaker on employee benefits topics nationwide and has played key roles in a number of leading industry organizations, including the SouthWest Benefits Association (past president), the Employee Benefits Institute of Kansas City (member, steering committee), the American Bar Association (co-chair, Employee Benefits Subcommittee on Self Correction and Administrative Practices), and the Oklahoma Board on Legislative Compensation (prior member appointed by the Speaker of the House). His passion for advocating for employer health plans also led him to co-found the Oklahoma Employers Healthcare Alliance, a coalition committed to educating and empowering employers and their employees to make informed healthcare-related decisions, as well as promoting healthcare quality, cost-effectiveness, transparency, and accountability.

Brandon’s practice is focused on matters involving qualified retirement plans, health and welfare plans, and executive compensation. He routinely advises board committees regarding fiduciary and investment issues and the compliance aspects of new or evolving laws. A portion of his practice is also devoted to ERISA litigation, including the defense of employers in benefits litigation and advocating for employer plans in appellate litigation. Brandon also provides comments to legislators and regulators on what the law should be, and has submitted amicus briefs to courts encouraging decisions that help employer plans and their covered participants.

Almost 30 years ago, Brandon started in the mail room of another large law firm, worked as a legal assistant while going to law school at night, and graduated ranked first in his law school class. He practiced with large national and international law firms in Dallas and Washington, D.C. before returning to his hometown and joining McAfee & Taft. He holds a master of laws in taxation from the Villanova University School of Law.

Mike provides Assurance & Advisory services to the firm’s clients and consults on technical matters related to professional standards. With a tenure dating back to 1986, he became a Member of the Firm in 1990 and transitioned into his consulting role in 2022.

Boasting 40+ years of experience, Mike has worked with manufacturing, retirement plan, construction, financial institution, and nonprofit clients. His expertise expands to business and strategic planning, mergers & acquisitions, employee stock ownership plans, internal controls, and governance structures of business entities. He served as the firm’s Director of Audit, Accounting, and Quality Control for 18 years. He chaired the firm’s A&A Committee during his tenure and has been an integral member of Management and Technology Committees and various additional Task Forces. Mike has performed a significant number of peer reviews and consulted on quality management issues for firms nationwide. He also serves as an instructor for continuing professional education courses pertaining to accounting and auditing on the local, regional, and national levels.

Mike has served as Member and Chair of various distinguished committees within the American Institute of CPAs (AICPA), Maryland Association of CPAs (MACPA), North Carolina Association of CPAs (NCACPA), and Allinial Global over the past 25 years. His engagement has led to meaningful contributions to the wider accounting community. Current and past positions include:

• Member, Auditing Standards Board (ASB)
• Chair, AICPA Audits of Less Complex Entities Task Force (under ASB)
• Member, AICPA Attestation Standards Task Force
• Member, International Auditing and Assurance Standards Board LCE Reference Group - appointed as the U.S. representative
• CPA on Staff, Coastal Peer Review
• Member, MACPA Audit Committee
• Past Member, AICPA Accounting and Review Services Committee
• Past Member and Zone Chair, AICPA Technical Issues Committee - a national committee working to represent the views of small and medium-sized firms and their clients in the standards-setting process. As Zone Chair, Mike focused on auditing, accounting, and review services as well as professional ethics standards
• Past Member, AICPA Council
• Past Chair, Maryland Peer Review Committee
• Past Member, AICPA Auditing Standards Board
• Past Chair, Allinial Global Accounting & Audit Committee
• Past Chair, MACPA (2015-2016)

Mike has significant authorship involvement in numerous resources published under AICPA committees, including practice aids. In June 2020, he was invited to collaborate with Bob Dohrer, AICPA Chief Auditor, in delivering a webcast on the Audit Implications of COVID-19. Addressing queries from hundreds of practitioners, the webcast emerged as a widely utilized resource during the ongoing global pandemic.

Mike is passionate about doing quality work to assist firms in achieving compliance and representing smaller firms on large-scale national/international committees.

Patrick Blanchard is a Managing Director with Alvarez & Marsal Tax, LLC in Denver. He assists clients with a variety of issues related to qualified retirement plans.

Mr. Blanchard’s experience includes performing nondiscrimination testing with a particular emphasis on complex controlled groups and unique testing conditions (e.g., subsequent to M&A activity); representing plan sponsors in Internal Revenue Service (IRS) and Department of Labor (DOL) examinations; assisting plan sponsors to identify and correct operational failures under the IRS and DOL correction programs; and assisting employers throughout the process of adopting or making significant changes to retirement programs.

Additionally, Mr. Blanchard assists clients with their non-qualified deferred compensation plans and other compensation programs to ensure compliance with all applicable statutes and guidance.

Prior to joining A&M, Mr. Blanchard was a Managing Director with Compensation & Benefit Solutions, a leading provider of compensation and benefit services based in Denver.

Mr. Blanchard earned a bachelor's degree in general business from Southwestern University, a law degree from the Case Western Reserve University School of Law, and an LLM in Taxation from the University of Denver. While attending the University of Denver, he represented low-income taxpayers before the IRS as a part of the Low Income Taxpayer Clinic. Mr. Blanchard is currently an adjunct professor of Qualified Pension & Profit Sharing Plans in the University of Denver’s Graduate Tax Program and frequently speaks on qualified retirement plan compliance and administration.

Ms. Milligan consults on a wide range of qualified retirement plan administration and compliance issues and specializes in performing nondiscrimination testing for complex or unique fact patterns (e.g., controlled groups, plan mergers, etc.). She regularly assists plan sponsors with other administration and compliance activities, such as calculating annual employer contributions; completing the plan’s financial statement audit; and correcting operational errors through Internal Revenue Service and Department of Labor correction programs.

Additionally, Ms. Milligan assists with compensation-related issues, such as pay equity analyses and complicated tax-related calculations. She also applies her background in statistics to data analysis projects, including plan design models and forecasts. Ms. Milligan is an expert in working with client data and performing calculations.

Prior to joining A&M, Ms. Milligan was an Associate with Compensation & Benefit Solutions in Denver, Colorado.

Ms. Milligan earned a bachelor’s degree in mathematical and computer sciences and a master’s degree in applied mathematics and statistics from the Colorado School of Mines in Golden. She is a member of ASPPA and holds the Qualified Pension Administrator and Qualified 401(k) Consultant credentials.