About the Author

Darrell J. Oyer, CPA, is president of Darrell J. Oyer Co., a consulting firm that provides accounting services and training to government contractors and federal government employees. He is highly experienced in developing and reviewing contractor estimating systems, cost accounting structures, and cost control systems to ensure compliance with federal procurement requirements. Prior to forming his own firm in 1991, Mr. Oyer was a partner in the Deloitte & Touche government contracts advisory practice. Previously, he worked for the Defense Contract Audit Agency and the U.S. Air Force Auditor General’s office.