Raul J. Anaya, CPA, CGFM, Manager Raul has over six years of experience working in the governmental sector managing all aspects of audits of state agencies, municipalities and counties, as well as many nonprofit agencies, and closely held corporations. A New Mexico Certified Public Accountant and Certified Government Financial Manager, Raul is president for the Albuquerque Chapter of the Association of Government Accountants and the Southwest Regional Coordinator of Membership for the National Chapter. He is a member of the New Mexico Society of Certified Public Accountants, American Institute of Certified Public Accountants, and the Association of Certified Fraud Examiners. Currently, he is the treasurer of the Board of Directors for Mother Road Theatre Company. Raul received his Bachelor of Business Administration in Accounting from the University of New Mexico. Raul is the recipient of 2008/2009 Anderson Young Alumni Hall of Fame Award from the Anderson School of Management Foundation. He volunteered for the 2009 United Way Community Fund Panel and is a current mentor with the New Mexico Society of CPAs. Relevant Continuing Professional Education Courses: Obtaining and Evaluating Audit Evidence ¨ Cash Flow WS & Materialities ¨ CCH/SAS Training ¨ Appropriations ¨ Budget ¨ Capital Assets ¨ Compensated Absences ¨ Due To/Due From ¨ Footing Financial Statements ¨ Payroll ¨ Transfer In and Out ¨ Financial Reporting and the Annual Audit ¨ Leading Engagement Teams ¨ Derivatives ¨ Controls Assessment – Tailoring Audit Plans ¨ Engagement Economics ¨ Legal Update ¨ Planning and Evaluating Samples – Navigating the Tax Provision ¨ Auditing Journal Entries – Analytical Procedures ¨ Business Combinations ¨ Auditing Accounting Estimates ¨ Revenue Recognition – Auditing Revenue ¨ AICPA’s Annual Accounting and Auditing Workshop ¨ SAS 112, ASA 114, FIN 46 & FIN 48 ¨ Business Value Chain – 13 Audit Assertions ¨ SAS 103 ¨ Risk Based Auditing Back