Randy Dummer, CPA, is a partner with Henderson, Hutcherson & McCullough (HHM) in the accounting and audit area, joining the firm in 2011. He is the engagement partner on several employee benefit plan audits at HHM, as well as for automobile dealerships, manufacturers, nonprofit organizations and other commercial businesses. He was previously the firm-wide leader for the employee benefit plan audit practice at Baker Tilly Virchow Krause, LLP in Appleton, Wis. The practice consisted of approximately 700 engagements performed by personnel in eight different offices. In this role, Randy developed and taught the firm’s internal training annually for their benefit plan audit staff, updated tools and templates and served as the primary technical resource for employee benefit plan audit issues. He has extensive experience with audits of employee benefit plans as well as nonprofit organizations and commercial businesses. He has been teaching seminars for the American Institute of CPAs (AICPA) since 2003.