Hans joined Pauly, Rogers & Co., P.C. in 2006 and has since participated in hundreds of audit engagements for governmental and nonprofit organizations. His extensive experience encompasses every stage of the audit process, providing him with the knowledge and perspective to oversee engagements from planning through report issuance. Hans serves in a supervisory capacity, providing an additional level of review to help ensure each engagement is conducted in accordance with applicable professional standards and the firm's quality control procedures.

Throughout the engagement, Hans reviews audit documentation, evaluates significant accounting and reporting matters, and provides guidance to the engagement team on complex auditing issues as they arise. He works closely with the assigned audit staff to promote consistency, accuracy, and compliance while helping ensure the audit is completed efficiently and with the high level of quality clients have come to expect from Pauly, Rogers & Co., P.C. His experience across a wide variety of engagements allows him to offer valuable insight during the review process and strengthen the overall quality of the firm's assurance services.

• Bachelor of Science in Criminology from Southern Oregon University

• Bachelor of Science in Accounting from Portland State University

• Certified Public Accountant #13022

• Licensed Oregon Municipal Auditor #1510

Michael brings extensive experience performing audit and review engagements and plays a key role in maintaining the technical quality of the firm's assurance services. He oversees the planning and review of engagements to ensure compliance with professional standards while helping guide the engagement team through complex accounting and auditing requirements.

Michael is recognized for his analytical approach and thorough understanding of auditing standards. During the fieldwork and reporting phases, he provides technical consultation on challenging accounting issues, researches emerging guidance, and assists the engagement team with implementing new auditing standards. His careful review of the financial statements and audit reports helps ensure accuracy, consistency, and compliance with applicable reporting requirements. Michael is also committed to being a dependable resource for both clients and engagement staff, offering timely guidance, answering questions, and assisting with accounting matters and policy considerations throughout the engagement.

• ‍ ‍Bachelor of Science in Accounting and a Master of Business Administration in Professional Accounting from Canisius College.

• Master of Library and Information Studies from State University of New York at Buffalo

• Certified Public Accountant #14637

• Licensed Oregon Municipal Auditor #1627

Since joining Pauly, Rogers and Co., P.C., Tracy has been involved in hundreds of audit engagements with both municipal and not-for-profit clients. She has extensive audit and review experience, including completing all phases of the audit and review process. She has been in a leadership role position for over 5 years. Before elevating to audit manager, she led an audit team with over 30 clients and ensured that each audit report was issued in a timely manner and that each client was satisfied with their audit experience. She enjoys interacting with clients and works hard to ensure that performance of the audit goes smoothly with minimal disruptions to her clients.

As the Audit Manager, Tracy will provide technical support for the engagement team when implementing new audit standards. She will review the audit report after they have been prepared for accuracy. Tracy is always available for the engagement team and her clients to answer questions and help solve problems.

• Bachelor of Science in Accounting from Linfield University

• Multiple continuing education courses focusing on governmental topics including single audits

• ‍ ‍Audit presenter at Council and Board Meetings for numerous Oregon municipal and non-profit entities

David has conducted over two hundred audits and directly supervises dozens of audits annually. Within his role at the firm David has led technical implementations for GASB and FASB pronouncements.

With a focus on performing audits of educational entities including charter schools, school districts, and education service districts, he enjoys partnering with business offices to ensure timely and accurate financial reporting. During fieldwork David will supervise or perform phases of the audit ensuring that work is completed with strict adherence to professional standards. At the conclusion of the audit, David will ensure that all reports to the board include any audit findings and best practice recommendations, in addition to key stakeholder takeaways.

• Audit Presenter at Board Meetings for numerous Education Service & School District clients

• Presented for the Oregon Association of School Business Officials (OASBO)

• ‍Bachelor of Arts in Business Administration with a focus on Accounting from University of Portland ‍ ‍