Martha has experience since the last century in public accounting, specializing in governmental entities and not-for-profit organizations, especially those requiring audits under Uniform Guidance. Her government experience includes state (technical colleges), municipal (county and city), and local (school districts and water districts). Her not-for-profit experience includes social service agencies, housing projects, and foundations. Services include audit, consulting, and related tax preparation. She has an extensive background in internal control assessment and fraud/forensic accounting. Martha worked with one of the top 100 CPA firms in the United States before beginning her own practice in 2000 to specialize in organizations receiving federal and grant funding. Having performed over 2,000 nonprofit and governmental audits and written 2,000 sets of financial statements, her experience is extensive. She has been a sought-after presenter for CPE and for state conferences for years. She is a hands-on audit partner, attending all audits performed. She has taught CPE since 2000 – teaching hundreds of classes throughout the United States. Martha Lindley, CPA earned Surgent Outstanding Discussion Leader Awards in 2017 and 2016. Comments emphasized her knowledge of the topic and sense of humor, which made the classes informative and enjoyable. With two bachelor’s degrees – and three majors: accounting, finance, and clinical psychology – she both teaches and engages class participants with cognitive learning skills. Martha is a member of the AICPA, the Washington Society of CPAs, the AICPA Government Audit Quality Center, the AICPA Nonprofit Sector, the AICPA Employee Benefit Audit Quality Center, and the WSCPA Nonprofit Committee.