Our practitioners

Meet the experts behind every answer.

Each question is reviewed by a senior specialist with deep ERISA, audit, and compliance experience.

Darlene Bayardo

Darlene Bayardo

Founder, Bayardo Accounting and Consulting, PC

CPA

Darlene has nearly 30 years of experience in public accounting and private industry. She specializes in employee benefit plan (EBP) audits, helping accounting firms and plan sponsors enhance audit quality, manage risk, and maintain compliance with professional and ERISA standards. A recognized leader in the EBP audit community, Darlene is a frequent national speaker and has served in multiple leadership roles with the AICPA and the California Society of CPAs.

Experience

30+ years

Focus areas

6 practice areas

Practice focus

  • Employee benefit plan audits
  • Audit quality
  • Risk management
  • Professional standards - GAAP and GAAS
  • ERISA compliance
  • DB, DC, and HW plans
Kimberly Flett

Kimberly Flett

Partner, ERISA & Tax Financial Services, LLC

CPA, MST, QKC, CHRS

Kimberly brings more than 25 years of experience in ERISA, retirement plans, health and welfare plans, and employee benefits taxation. She advises organizations and accounting firms on regulatory compliance, plan administration, technical consulting, and Affordable Care Act matters, serving clients ranging from small businesses to Fortune 50 companies. A respected industry expert, Kimberly is a frequent writer and speaker, has served in leadership and advisory roles with the AICPA and ASPPA.

Experience

25+ years

Focus areas

4 practice areas

Practice focus

  • ERISA & retirement plans
  • Health & welfare plans
  • Employee benefits taxation
  • Affordable Care Act compliance