Darlene Bayardo, the founder of Bayardo Accounting and Consulting, PC, has more than 25 years of experience with national public accounting firms and private accounting. She has extensive knowledge in the audits of employee benefit plans. She focuses on ERISA audit quality and risk management. Her expertise facilitates technical consultations, the development of audit and accounting guidance, resources and training programs for employee benefit plan auditors, industry development communications, and quality reviews for EBP practices. A frequent speaker on technical EBP matters, Darlene has presented at the American Institute of Certified Public Accountants EBP Conferences and various state conferences. She is a member of the California Society of Certified Public Accountants and participates in its annual EBP conference as a speaker and as part of the conference planning committee. Darlene has served on the AICPA Employee Benefit Plan Expert Panel and the AICPA Technical Standards Subcommittee of the Professional Ethics Executive Committee.