2026 Employee Benefit Plans Virtual Conference

Mary Margaret Prange

Mary Margaret Prange, CPA, is a partner in the audit and accounting department of Calibre CPA Group. She has been in public accounting since 2001. Mary Margaret has significant audit experience with not-for-profit organizations including trade and professional associations, charitable foundations, advocacy groups, faith-based organizations, employee benefit plans and labor unions. She is the head of the firm’s Continuing Education Committee and is responsible for planning, developing and delivering a majority of the firm’s internal Continuing Professional Education (CPE) programs each year. She is also responsible for developing and administering the firm’s summer externship and internship programming each year, as well as entry-level hiring/recruiting for the firm’s audit department. Mary Margaret’s responsibilities include all aspects of engagement performance including planning, supervising and conducting audit fieldwork, preparing financial statements, auditor’s reports and management letters, and presenting audit results to clients. Her tax compliance responsibilities include preparation of annual tax and exempt organization information returns and determining unrelated business income tax liabilities. Mary Margaret has also performed many audits in accordance with Uniform Guidance for organizations receiving Federal awards and has a working knowledge of government grant administrative requirements and cost principles. As a regular presenter for educational seminars and conferences, she has developed and taught a number of courses on auditing and accounting for tax-exempt organizations, as well as a multitude of other programs. Mary Margaret has also written numerous articles for a variety of publications covering issues that affect labor organizations and the not-for-profit industry.

Kelly Mann

Kelly Mann is the CEO and co-founder of AuditMiner, a SaaS company reimaging the world of employee benefit plan audits. After 15 years as an auditor, Kelly spotted a gap in the industry and launched AuditMiner in 2021. Recognized as one of CPA Practice Advisor’s Top 25 Most Powerful Women in Accounting, Kelly has also served on the AICPA Employee Benefit Plan Expert Panel, graduated from the AICPA Leadership Academy, and currently serves as an At-Large member of the AICPA Council. She’s a leader bringing fresh energy to an industry that is on the edge of transformation.

Susan Hicks

Sue is the Associate Director, EBP Audit & Accounting, with the Association of International Certified Professional Accountants. In her role, Sue serves as the primary subject matter expert on employee benefit plan audit and accounting for the Association. She directs the activities of the Employee Benefit Plan Audit Quality Center (EBPAQC) and the Employee Benefit Plans Expert Panel while serving as our primary point of contact for DOL and standard setters on EBP matters. She also partners with the Vice President, Audit & Accounting Quality, to develop and execute strategies to serve AICPA members in the employee benefit plans space. In addition, Sue works closely with AICPA Peer Review and Professional Ethics and other Association teams on EBP related issues and serves on the annual AICPA Employee Benefit Plans Conference Committee.

Prior to joining the AICPA, Sue served as Controller at the Westfield’s Conference Center, and before that was an Audit Manager with Touche Ross & Co.

Mayoung Nham

Mayoung Nham has been working with defined benefit and defined contribution pension plans, health and welfare plans, and training plans since graduating law school in 2007. Her experience includes advising clients on all aspects of employee benefits law, including the Employee Retirement Income Security Act, the Internal Revenue Code, the Affordable Care Act, the Consolidated Omnibus Budget Reconciliation Act, and the Health Insurance Portability and Accountability Act.

Ms. Nham advises multiemployer pension and health and welfare funds, as well as single employer and public employee benefit plans. She counsels clients on issues including regulatory compliance, tax qualification, plan design, fiduciary duties, plan administration, and investment issues. She has broad experience in drafting plan documents and participant disclosures and negotiating service provider contracts on behalf of pension plans and health and welfare plans. Her practice also involves representation of employee benefit plans in matters before the Internal Revenue Service and the Department of Labor, and she has represented clients in litigation and arbitration matters.

Ms. Nham is a member of the Advisory Council on Employee Welfare and Pension Benefit Plans at the U.S. Department of Labor, and was appointed as the Chair of the Advisory Council for 2024 and 2025. She is also a member of the Board of Directors for the AFL-CIO Union Lawyers Alliance. Ms. Nham is actively involved with the American Bar Association’s Employee Benefits Committee and has published several articles in the ABA Employee Benefits Committee Newsletter. She is also a senior chapter editor of the ABA Section of Labor and Employment Law’s treatise, Employee Benefits Law and is a frequent speaker on employee benefit issues.

Ms. Nham received her law degree from the George Washington University School of Law in 2007 and a Bachelor’s of Arts in Public Policy Studies and French Studies from Duke University in 2004. Ms. Nham is licensed to practice law in the District of Columbia and the Commonwealth of Virginia.

Omid Mohebbi

Omid Mohebbi, CPA, is a Manager with GRF CPAs & Advisors. He joined the firm in 2011 and specializes in managing audits of nonprofit organizations and employee benefit plans. He is the Chair of the 2025 GWSCPA Nonprofit Symposium and immediate past-Chair of the GWSCPA Nonprofit Section. In addition, he is a member of the GWSCPA audit committee, past Chair of the GWSCPA Nonprofit Finance and Accounting Academy, and past co-Chair of the GWSCPA Employee Benefit Plan conference. He is a former Board member, Treasurer and Chair of Finance Committee of The Homeless Children’s Playtime Project, a nonprofit organization in Washington, D.C. providing play opportunities to children form families experiencing housing insecurity.

Julia Lafferty

Julia Lafferty is a partner and director of not-for-profit services at CBM. She has nearly 30 years of accounting and auditing experience with a concentration in the not-for-profit sector and employee benefit plans audits. She provides consultative support to clients including by drafting accounting policies and procedures, and collaborating on operational efficiency reviews, agreed-upon procedures and federal grant compliance and reporting. Julia is a former chair of the GWSCPA nonprofit symposium and currently serves as GWSCPA treasurer.

Mary Margaret Prange

Mary Margaret Prange, CPA, is a partner in the audit and accounting department of Calibre CPA Group. She has been in public accounting since 2001. Mary Margaret has significant audit experience with not-for-profit organizations including trade and professional associations, charitable foundations, advocacy groups, faith-based organizations, employee benefit plans and labor unions. She is the head of the firm’s Continuing Education Committee and is responsible for planning, developing and delivering a majority of the firm’s internal Continuing Professional Education (CPE) programs each year. She is also responsible for developing and administering the firm’s summer externship and internship programming each year, as well as entry-level hiring/recruiting for the firm’s audit department. Mary Margaret’s responsibilities include all aspects of engagement performance including planning, supervising and conducting audit fieldwork, preparing financial statements, auditor’s reports and management letters, and presenting audit results to clients. Her tax compliance responsibilities include preparation of annual tax and exempt organization information returns and determining unrelated business income tax liabilities. Mary Margaret has also performed many audits in accordance with Uniform Guidance for organizations receiving Federal awards and has a working knowledge of government grant administrative requirements and cost principles. As a regular presenter for educational seminars and conferences, she has developed and taught a number of courses on auditing and accounting for tax-exempt organizations, as well as a multitude of other programs. Mary Margaret has also written numerous articles for a variety of publications covering issues that affect labor organizations and the not-for-profit industry.