Executive Summary

Mary Espinosa has more than 20 years of accounting experience. She is a member of the BDO Employee Benefit Plan Practice, and is also the signing director on substantially all employee benefit plan engagements in the Orange County office, as well as several other offices in her region. Mary has experience with defined contribution (401(k), 403(b), and employee stock ownership plans), defined benefit, and health and welfare plans. She provides consulting on plan improvements, mergers and acquisitions, plan terminations, frozen plans, and correction of compliance failures.
 
Mary provides training to the firm’s professionals on benefit plan-specific topics, develops the audit programs used by engagement teams at both BDO and the BDO Alliance Network, and was involved in developing the new benefit plan auditing methodology tool used by BDO engagement teams.
 
She frequently speaks on various accounting technical issues at both industry and professional organization venues, regularly contributes to BDO’s employee benefit plan newsletter and serves as a facilitator in national training events.covering ASC 740.