Steve Halley, CPA, is an Audit Manager at Haynie & Company. He is a graduate of the University of Oklahoma where he earned a Bachelor of Business Administration degree in Accounting. Steve has been engaged in audits for over 20 years. He has significant experience with multi-employer benefit plan audits, including health and welfare plans and pension plans; non-profit audits; private company audits; and 401(K) audits. Steve also prepares Forms 5500 and 990. Steve is a member of the AICPA and the Utah Association of Certified Public Accountants.