Team – Integrity Audit and Accounting

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MR. KODY CARROLL, MBA, CFEPresident

As President of Integrity Audit and Accounting Ltd., Kody Carroll has been specializing in joint venture accounting and joint venture audit for both upstream and midstream oil and gas companies for over 20 years. He has performed and managed a number of audits at a multitude of companies across the industry. In addition, he has been involved in training on PASC model agreements, equalizations, joint venture accounting, and joint venture audit.

Kody is a member of the Joint Venture Audit Committee (JVAC), a committee established by the Petroleum Accountants Society of Canada (PASC) to set out best practices for joint venture auditors in the Canadian energy industry, as well as to provide clarification on the interpretation of industry agreements. Currently, Kody is on the JVAC subcommittee tasked with updating Accounting Guideline 5 (previously Bulletin 6) on Joint Venture Audit Protocol for use in the current industry environment.

Additionally, Kody is an active member of the AIPN (Association of International Petroleum Negotiators) and PJVA (Petroleum Joint Venture Association). Kody also developed and teaches the PASC courses for the 2011 PASC Accounting Procedure and has contributed articles to the CAPLA NEXUS magazine on the topic. He has been a guest speaker discussing a variety of topics at a number of industry association conferences, including the annual AIPN/PJVA joint conference and PASC Education Day.

Kody has a MBA from the University of Calgary specializing in Global Energy Management and Sustainability, and is an accredited Certified Fraud Examiner.

MR. CODY AUSTIN, CPA, CMA Audit and Accounting Manager

Cody Austin has comprehensive knowledge of all aspects of accounting function gained through 10 years of progressive oil and gas accounting experience in the fields of revenue/royalty, finance, operations accounting, JV and internal audit and hands on exposure to IFRS and SOX reporting standards. Cody has worked on both sides of audits having spent time answering and analyzing audits at a large producer before joining Integrity.

Cody has a CMA/CPA designation (2011), obtained a CAPPA Production Accounting certificate from the Southern Alberta Institute of Technology in 2012 and a Bachelor of Commerce in Accounting (BComm) from the University of Calgary. Cody is currently working towards the Certified Internal Auditor (CIA) and the Certified Fraud Examiner (CFE) designations.

Cody has served as the President of the Petroleum Accountants Society of Canada (PASC) for 2 years (2015-2017) and due to his success in leading the restructuring of the society financials will be serving an unpresented third year in the Presidency. Cody has also served as a member the PASC board of directors and Education Committee developing technical training on topics such as PASC and AIPN agreements.

Through his involvement in industry, Cody has attended multiple conferences and seminars as both an attendee and as speaker/panelist providing accounting and financial viewpoints to industry discussions. Cody has represented industry on several multiple stakeholder committees overseeing the developing and publishing key auditing and accounting framework. His competitive strength is the ability to connect business and accounting and offer practical solutions that match commercial needs.

Our Team

Integrity is proud to assemble your project teams with highly motivated, educated and experienced personnel. We are proud of our teams, and are happy to provide our clients with a synopsis of qualifications for each team member assigned to your projects. You deserve to know who’s representing your interests, and your audit service provider should be proud to show you who that is. In addition to our onsite project teams, Integrity has also developed strategic relationships with various industry specialists with broad ranges of technical knowledge in engineering, law, measurement, field operating, land management, gas marketing, data control and other energy accounting specific specializations. If you have a need that we can’t fulfill for you, let us help you find someone who can.