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Areas of focus

  • Joint venture accounting
  • Joint venture audits
  • Industry training
  • Accounting agreements

President

Kody Carroll

MBA, CFE

Kody Carroll is President of Integrity Audit and Accounting Ltd. His career spans more than 20 years of joint venture accounting and auditing for upstream and midstream oil and gas businesses. He has led and carried out audits across the industry and provided training in joint venture accounting, audit practice, equalizations, and PASC model agreements.

He serves on the Joint Venture Audit Committee (JVAC), established by the Petroleum Accountants Society of Canada (PASC) to develop Canadian energy audit practices and clarify industry agreements. His committee work includes the subcommittee updating Accounting Guideline 5, formerly Bulletin 6, which addresses joint venture audit protocol.

Kody participates in the Association of International Petroleum Negotiators (AIPN) and the Petroleum Joint Venture Association (PJVA). He developed and teaches PASC’s courses on its 2011 Accounting Procedure, has written about that procedure for CAPLA’s NEXUS magazine, and has presented at PASC Education Day and the joint AIPN/PJVA conference.

He earned his MBA at the University of Calgary with a specialization in Global Energy Management and Sustainability and holds the Certified Fraud Examiner designation.