Darrell J. Oyer has a Bachelor of Science degree in Accountancy, an MBA, and is a CPA. He is the author of several texts on government contracting and is an industry consultant with 47 years of experience. Prior to forming his own firm in 1991, Mr. Oyer was a partner with Deloitte & Touche, an international accounting firm. He had approximately 9 years of experience with Deloitte & Touche, Touche Ross and Peat Marwick. He also served nearly 20 years in the Defense Contract Audit Agency (DCAA) in various capacities - as a field staff auditor, a DCAA Headquarters program manager, and an Assistant Regional Director in the Atlanta Region with responsibility for ten audit offices. He has represented the U.S. government in dealings with foreign governments in the audit of multinational procurements. He is the Contributing Editor and co-author of Accounting for Government Contracts: Federal Acquisition Regulation (Matthew Bender & Co.).