Instructor Biography

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Susan L. Friend, CPA

National Assurance Director
BDO USA, LLC

Susan Friend has more than 25 years of experience in public accounting specializing in the government sector. She most recently served as the Director of the Accounting Division for Broward County, FL, the 15th largest county in the country where she was responsible for establishing accounting policies to ensure compliance with Governmental Accounting Standards Board (GASB) pronouncements, as well as the coordination of the annual audit process and the preparation of the County’s Comprehensive Annual Financial Report (CAFR). Prior to this experience, Susan served as an Audit Partner for large governmental audit engagements in New York State and South Florida. In this role, her primary responsibilities included resolving complex financial reporting and audit issues, assisting clients in implementation of GASB accounting standards, conducting engagement quality reviews of governmental financial statements to ensure compliance with professional standards and presenting audited financial statements and findings and recommendations to governing bodies.

As part of BDO’s National Assurance NonProfit and Government Industries Group, Susan’s responsibilities include:
• Supporting audit engagement teams and our alliance firm network around the county by researching complex auditing and reporting problems, including engagement specific issues.
• Researching and disseminating information related to recent pronouncements issued by the GASB and others that set standards for the government sector.
• Applying technical knowledge to develop, administer, and deliver Assurance training courses or presentation materials.

Susan is a Certified Public Accountant in Florida and New York State. She is currently serving on the GASB’s Financial Reporting Model Task Force to assist with re-examining the current government financial reporting model. Susan has also served as a member of the Advisory Committee for GASB’s Annual Comprehensive Implementation Guide and is a former member of the Government Finance Officers Association Committee on Accounting, Auditing, and Financial Reporting.