Lessee and Lessor Accounting

Daryl Krause, Surgent McCoy CPE, LLC

Daryl G. Krause is manager and CEO of DG Krause, LLC. In April 2005, he organized and founded this regional public accounting firm, which is registered for operations in six mid-western states. The firm performs employee benefit plan audits and related services for clients with plans having net assets ranging from less than one million dollars to in excess of one billion dollars. Mr. Krause worked at Ernst & Young, LLP for over 23 years with diversified and progressively responsible experience in the public accounting profession. He also served as the Ohio Valley Area Director of Employee Benefit Plan Services specialty audit practice for eight years. He was responsible for the technical accuracy and quality of over 300,000 hours of employee benefit plan audit effort. He was also a senior manager in Entrepreneurial Services group for three years managing a portfolio of corporate audit client relationships. He was a senior manager in E&Y’s National Professional Development group for five years. He was part of the 11 member team that completed the development effort to introduce the Ernst & Young Audit Approach Training for Staff through Partner following the Ernst & Whinney and Arthur Young merger, which was deemed a critical success factor for the newly formed Ernst & Young. Mr. Krause holds a Bachelors of Business Administration in Accounting from the University of Wisconsin-Oshkosh.