Accounting Banner

Profile of CPE Day Speakers




Kellie Fischer

Texas Rangers Baseball Club


Kellie Fischer was appointed Chief Financial Officer of the Texas Rangers Baseball Club in March of 2005.  She oversees all financial matters, human resources, information technology and legal operations for the Texas Rangers.  Kellie joined the Rangers in 1999 and has served in many roles for the Rangers former parent company, Southwest Sports Group and the Dallas Stars.   


Prior to joining the Rangers, Kellie spent four years at PricewaterhouseCoopers LLP in the audit division of the Dallas office.  She earned her B.A. in accounting from Baylor University in 1995 and is a Texas CPA.  Kellie serves on the Executive Board of Directors for the Arlington Chamber of Commerce, the Board of Directors for the Texas Rangers Baseball Foundation, the YMCA of Metropolitan Dallas, and the Baylor Hankamer School of Business Advisory Board.  In addition, Kellie recently served on the Baylor Accounting Department Advisory Board.


In October 2010, Kellie was awarded Chief Financial Officer of the year for private mid-size companies by the Dallas Business Journal.


Kellie and her husband Scott reside in Dallas and are active in promoting cancer awareness for the American Cancer Society Relay for Life.





Robert C. Wilkins,

Senior Project Manager, FASB


Robert C. Wilkins has served the Financial Accounting Standards Board as a project manager and then a senior project manager on its research staff since 1978.  Mr. Wilkins has managed projects addressing a variety of technical issues, including the fair value option and the accounting for derivatives and hedging activities.  More recently, he led the efforts to clarify the treatment of embedded credit derivatives.  He currently is involved in the reconsideration of the accounting for financial instruments.


Prior to joining the FASB, Mr. Wilkins researched technical issues for Deloitte & Touche (formerly Deloitte Haskins & Sells) in the accounting research department of its New York City executive office and was also an audit manager in the Cincinnati office.


Mr. Wilkins received a B.S.B.A. degree in accounting and an M.B.A. in finance from Xavier University.  He is a member of the American Institute of Certified Public Accountants.


Richard S. Mark

Associate Professor

Department of Accounting - University of Texas at Arlington

Richard S. Mark is currently an Associate Professor of Accounting at the University of Texas at Arlington teaching in the areas of taxation, ethics and financial accounting.  He has dual undergraduate degrees in Mechanical Engineering and Pre-Medicine from the University of  Colorado, a Juris Doctor degrees from University of Colorado, and a Master of Taxation (LL.M.) degree from the University of Denver.  


Prior to joining the UTA faculty, Professor Mark was a sole-practitioner and later an associate at the Dallas law firm of Kasmir, Willingham and Krage.  He subsequently became a Director of Tax for Atlantic Richfield Company and a tax manager at Arthur Young & Co (now Ernst & Young).  He has also previously served on the board of directors of a number of private energy firms.

Over the last 25 years, Professor Mark has conducted numerous professional development seminars for most of the Western, Southwestern and Southern state societies of CPAs and private companies.  He has also consulted and provided expert testimony for the IRS; various global energy concerns including Exxon-Mobile, Chevron, Shell, Gulf, Phillips 66, Conoco; hedge fund and tax software companies; law firms; international government agencies within the State of Victoria in Australia; and the State of Alaska.


Professor Mark has been approved to train accounting students in ethics in preparation for the CPA exam since 2005.


John S. Repsis

Senior Lecturer

Department of Accounting – University of Texas at Arlington


Educational Background:

·                     B.A. in Mathematics from Northwestern University (1975)

·                     Juris Doctorate and Masters of Business Administration - Southern Methodist University (1979)

·                     Masters in Public Accountancy from the University of Texas at Arlington (1986)



·                     Attorney – Member of the State Bar of Texas

·                     Certified Public Accountant  (Texas)


Work History:

·                 Appeals Division, Internal Revenue Service (1978 – 1979) (paralegal doing tax research for Appeals Officers)

·                     Arthur Young & Co. (1979 – 1980) – Staff Accountant in Tax Department

·                     Office of Chief Counsel, U.S. Treasury Department (1980 - 2010).

·                     Served as a docket attorney in the Dallas Office from 1980 to 1988.

·                 In 1988, he was selected as a Special Litigation Assistant and was responsible for the handling of complex nondocketed and docketed large case matters for the Internal Revenue Service. 

·                 Served as a Special Litigation Assistant until his appointment as an Associate Area Counsel (manager position) in 2000.

·                 As a manager, he supervised a group of attorneys for the Office of Chief Counsel in the Large Business and International Division (LB&I) and also served as his Area’s:


o        International Program Group Manager

o        Tax Accrual Workpaper Coordinator

o        Whistleblower and Fraud Coordinator

o        LB&I Division representative on the Service’s implementation of International Financial Reporting Standards.


Doug Nistetter

Ernst & Young

Douglas is a Manager in Ernst & Young's Human Capital practice located in the Dallas office.  His experience focuses on health and welfare benefit services.  He works with clients in managing the benefits, cost, and vendors of employee benefits. 
Doug is a member of the national EY Health Care reform team focused on the issues effecting clients as sponsors of employee benefits.  Doug has been instrumental in the development of EY’s financial model that assesses the overall impact that health care reform will have on health care plans and employee behavior. Doug has worked with numerous clients on the challenges health care reform will bring, including several Fortune 500 employers.


·                     FAS 106/158 valuations of non-pension postretirement benefits including the development of per capita claims cost for actives and retirees, developing valuation assumptions, calculating estimated liability, and reviewing results

·                     Developing financial projections and long term strategic planning for active and retiree medical, pharmacy, and dental plans

·                     Analysis of cost and plan design with regards to active and retiree employee benefits in order to identify and estimate potential cost savings

·                     Calculating health plan reserves for incurred but not reported expense

·                     Performing Medicare Part D Actuarial Attestations

·                     Retiree Drug Subsidy Compliance

·                     Assisting employers in the selection of health and welfare benefits through analyzing vendor proposals based on cost, network access, and quality of service

·                     Benchmarking benefit programs available to employees with market trends and industry norms

·                     Analyzing current state Paid Time Off plan and modeling prospective Paid Time Off plan designs for cost, utilization, and liability


·                     Non Discrimination Testing for active employee benefits


Education & Memberships


Douglas graduated from Texas A&M University with a B.S. in Applied Financial Mathematics.  Douglas is an Associate of the Society of Actuaries (ASA) and a Member of the American Academy of Actuaries (MAAA). 



Michael Nesta




Michael Nesta is a director in KPMG's Accounting Advisory Services practice.  Michael has 9 years of experience providing assurance, technical accounting advice, and financial reporting support services to audit and non-audit clients across a variety of industries, including real estate, software, banking, manufacturing, and power and utilities.  Michael began his career at the Financial Accounting Standards Board as postgraduate technical assistant, where he provided research, memo drafting, and Board meeting assistance on a number of projects, including the convergence of US GAAP and IFRS.  Michael is also a national instructor for KPMG in the areas of business combination, revenue recognition, leasing, and share-based payments.