Current Audit Environment and ASB Activity (X3-2023-CL2AUD-20231121)

Anne Oestriecher, CPA Hibernia National Bank/Metairie, LA Anne Oestriecher is a Vice-President in charge of Accounting Policy and Control Manager. Ms. Oestriecher is responsible for development of accounting policies and implementation of new accounting standards; accounting for technical matters; development and documentation of internal controls; due diligence for merger partners; and supervision of accounting staff. Anne has previously worked for Deloitte & Touche as Audit Manager where her primary client relationships were in financial institutions and nonprofit arenas. Ms. Oestriecher has extensive knowledge of technical accounting pronouncements, including SEC regulations, gained from experience in both public accounting and many years in the Financial Accounting area. Anne has developed in-house continuing education programs for the company and instructed many hours for courses sponsored by the Society of Louisiana CPAs. Anne is a member of the American Institute of CPAs and the Society of Louisiana CPAs. GM 5/19/05

Kurt G. Oestriecher, CPA Alexandria, Louisiana

Kurt G. Oestriecher, CPA is a partner with Oestriecher & Company, CPAs of Alexandria, Louisiana and has been with the firm since graduating from Northeast Louisiana University (now the University of Louisiana Monroe) in 1986 with a BBA in Accounting. He is partner in charge of accounting and auditing services, and is also involved in litigation support and small business consulting engagements.

He is a member of the American Institute of Certified Public Accountants (AICPA) and the Society of Louisiana Certified Public Accountants (LCPA), and served as President of the LCPA in 2002–2003. He is currently chair of the LCPA Professional Ethics Committee, and has chaired the Louisiana Accounting and Auditing Conference Committee, Strategic Planning Committee, Budget Committee, and Nominating Committee.

Kurt served a four-year term on the Accounting and Review Services Committee of the AICPA from 2000-2004, and served a six year term on the AICPA Joint Trial Board from 2005-2011. He recently completed a three year term as an elected member of AICPA Council.

Kurt was the recipient of the 1998, 2006, and 2010 Outstanding CPE Discussion Leader Award from the LCPA, and was named Outstanding CPE Discussion Leader for the AICPA for the years 2006 - 2015. 2017 Kurt has received the AICPA Outstanding Discussion Leader Award for her practical approach, enthusiasm, and lively seminars.

He has authored many educational courses on accounting and auditing topics, including the AICPA “Annual Update for Accountants and Auditors”, and “Auditor Communications – Critical New Requirements”. He has also served as an Adjunct Instructor of Accounting at LSUA and Northwestern State University.