Ron Kral, CPA, CMA, CGMA

Ron is a partner of Kral Ussery LLC (KU) and practice leader of our SEC compliance and internal auditing services. He is an advisor, trainer, and catalyst for companies to protect and grow client shareholder value. Ron has worked with hundreds of clients as a public accountant, many through Big-4 firms. Previous to KU, he was a general manager of a subsidiary for a large NYSE traded company. Ron was also a principal consultant with PricewaterhouseCoopers (PwC) where he led operational audits and internal control projects. He began his public accounting career with a California CPA firm as a financial auditor where he signed audit opinions upon becoming managing director of the firm's Southern California office. Ron launched his career as a performance and financial auditor with the California State Auditor.

Ron is a nationally recognized speaker on boardroom effectiveness, corporate compliance, risk assessments, SEC disclosures, COSO control and ERM frameworks, auditing standards and accounting matters. He is passionate about governance and co-authored The Board of Directors and Audit Committee Guide to Fiduciary Responsibilities. Ron conducts in-house training sessions for external audit firms and public companies on SEC rules and PCAOB standards, as well as for non-profits and governments on internal controls and combating fraud. He has a keen focus on business realities and practical approaches anchored in professional and regulatory standards. Ron is a member of 4 of the 5 COSO sponsoring organizations; the AICPA, FEI, IIA and IMA. He is a CPA in CA (retired - 2024), WI and NV; and a member of the Nevada Society of CPAs. Ron holds an MBA from Arizona State University and a BBA from the University of Wisconsin, Madison.

Ron resides in Las Vegas, Nevada. He can be reached at RKral@KralUssery.com.

Michael Ussery, CPA

Michael is a partner of Kral Ussery LLC (KU) and practice leader of our accounting advisory and litigation support services. He has a long history of working with accounting firms, SEC registrants and privately-held companies on complex accounting and regulatory issues. For example, Michael has successfully prepared position papers on how transactions should be treated for U.S. GAAP and SEC reporting purposes. He knows SEC rules and regulations thoroughly enabling him to assist companies with the IPO process as well as SEC registrants with periodic and special reporting to the SEC. Michael has written and lectured extensively on SOX implementation and SEC compliance.

Michael has significant Big 4 accounting firm and financial executive experience. In addition to working with his clients' external auditors, many of them Big-4 firms, he previously was a Senior Manager with Price Waterhouse. He has extensive client experience in the oil and gas industry; including ConocoPhillips, SandRidge Energy and TransAtlantic Petroleum Ltd. Michael is a member of the AICPA and Texas Society of CPA's. He has a BBA in Accounting and Finance, Cum Laude, from Stephen F. Austin State University.

Michael resides in the Dallas, Texas area. He can be reached at MUssery@KralUssery.com.