Darlene Bayardo

Darlene Bayardo

National Assurance Director - Employee Benefit Plan Audit Practice


BDO Orange County Office



Executive Summary

Darlene Bayardo has more than 20 years of experience in both public and private accounting. She has extensive knowledge of audits for employee benefit plans (EBPs), including all types of defined contribution, defined benefit, and health and welfare plans; single-employer, multi-employer and multiple-employer-sponsored plans; Form 11-K filings; and master trusts. She advises and assists clients in EBP accounting and compliance and has extensive experience in the preparation of financial statements and footnotes for EBPs.
As a member of BDO’s National Assurance practice and a lead technical resource in BDO’s National Employee Benefit Plan practice, Darlene is responsible for Employee Retirement Income Security Act (ERISA) audit quality and risk management. The majority of her time is dedicated to technical consultations, development of audit and accounting guidance, resources and training programs for EBP auditors, development of industry communications, and conducting quality reviews for the practice. She teaches national training courses and regularly contributes to BDO’s industry insights and thought leadership on EBPs. She is a frequent speaker on technical EBP issues for industry and professional organizations.

Professional Affiliations

American Institute of Certified Public Accountants
   AICPA Employee Benefit Plans Expert Panel
   AICPA Technical Standards Subcommittee of the Professional Ethics Executive Committee      
   (2014 - 2016)
California Society of CPAs (CalCPA)
  EBP Conference Planning Committee


B.S., Accounting, Loyola Marymount University