Nearman Maynard Vallez Auditing Services for Credit Unions

Roger D. Hyre, Jr.
MAC, CFE, CICA

Roger Hyre received his Bachelor of Arts in Business Administration from Catawba College in Salisbury, North Carolina. In addition, Roger received his Masters in Accounting from Florida Atlantic University in Boca Raton, Florida.  Roger joined the team at Nearman, Maynard, Vallez, CPAs, P.A. in October 1997 and currently holds the position of Audit Manager.  Roger has earned the CFE (Certified Fraud Examiner) designation from the Association of Fraud Examiners.  Roger received this certification after an extensive application process and upon passing the uniform CFE Examination.  In addition, based on Roger's education and experience, he has earned the designation of Certified Internal Controls Auditor (CICA) from The Institute for Internal Controls (IIC).  The Institute for Internal Controls is dedicated to promoting an effective internal controls environment in all organizations by providing high quality research and education in all areas of internal controls. 

As an Audit Manager, Roger is responsible for performing financial and operational audits of credit unions ranging in asset size from $8 million to more than $1.7 billion.  His responsibilities include planning and coordinating all phases of the audit engagement, supervising the audit staff, reviewing audit workpapers, and presenting client briefings of audit results and financial trend analyses.  Additional responsibilities include preparing financial statements and management reports detailing audit findings with recommendations after the fieldwork is completed.  He has participated in numerous audits, both federal and state chartered.

Sometimes our clients request additional management consulting services to help meet their needs.  Roger is part of our team that provides our clients with consulting services such as pension plan audits, fraud audits, internal auditing, and other special services as required.

Roger writes articles for the firm's newsletter "The Auditor's Report" on various accounting and auditing issues.  "The Auditor's Report" is distributed nationally and is also available on our web site at www.nearman.com.  Roger has conducted educational workshops at our Credit Union Conference held in the past.  Topics for these workshops have included verifications and confirmations and understanding your credit union’s financial statements.  Parts of Roger’s educational responsibilities include providing periodic training to our Associates on upcoming accounting and regulatory issues.