MBA, Certified Public Accountant (CPA), B.Sc. in Accountancy
Mr. Darrell J. Oyer's resume includes a Deloitte & Touche Partner; nine years with Deloitte & Touche, Touche Ross and Peat Marwick. He worked at the Defense Contract Audit Agency (DCAA), with nearly 20 years experience in various capacities. He was the DCAA Headquarters program manager, specializing in quantitative and computer auditing techniques, statistical sampling, judicial and cost accounting decisions and cost accounting standards. He was also DCAA Assistant Regional Director in the Atlanta Region, DCAA Assistant Director; Operations and Professional Development, Resources, and Policy and Plans. Mr. Oyer has represented the U.S. Government in multinational procurement audits.
Mr. Oyer authors the chapters on contract cost principles in the text "Accounting for Government Contracts-Federal Acquisition Regulation" (1985), and is the author of the book "Pricing and Cost Accounting-A Handbook for Government Contractors" and authored the chapter on Activity Based Costing in government Contracts for the "Handbook of Cost Management" (1990). He wrote the lead article in the initial publication of "Government Contract Costs, Pricing, and Accounting Report" (1989) on the subject of Uncompensated Overtime and has contributed numerous articles since then. He co-authored the Deloitte & Touche "A Guide to Truth-In-Negotiations (Defective Pricing, PL 87/653" (1986) and "Basic Cost Accounting Considerations in Government Contracting" (1989). Mr. Oyer is editor of the discontinued newsletter "Contract Pricing Advisor".
Mr. Oyer is also a frequent speaker and lecturer on contracting subjects and has taught graduate level accounting courses for the University of Houston-Clear Lake and Central Michigan University.