Attestation Engagements

Widmer Roel has experience providing attestation engagements, including:

  • Agreed-Upon Procedures
  • Director Exams
  • HUD Agreed-Upon Procedures
  • Review of Internal Control over Financial Reporting
  • Service Organization Controls (SOC I, Type I & II) (SSAE 18)
  • SOC I Readiness Consulting

Attestation Engagements Firm Leaders

Terrence P. Delaney

Stockholder/Partner
Certified Public Accountant
With Widmer Roel since 1982

Terry, a stockholder/partner of Widmer Roel, supervises many of the firm’s audits. He has been in public accounting practice since 1979; prior to joining Widmer Roel, he was employed by a national accounting firm. As a partner, Terry provides audit, tax, accounting, and management services to a wide range of… Read More»

Tracee S. Buethner

Stockholder/Partner
Certified Public Accountant
With Widmer Roel since 2001

As the audit partner of Widmer Roel, Tracee has extensive experience in supervising engagements, performing audits and providing accounting and consulting services to a wide range of clients. Prior to joining our firm, she was employed by a regional public accounting firm in Arizona and worked as a manager in… Read More»

Mike Misheski

Stockholder/Partner
Certified Public Accountant
With Widmer Roel since 2011

As a partner with Widmer Roel, Mike has experience in supervising engagements, performing audits and providing accounting, tax, and consulting services to a wide range of agribusiness and construction industry clients. Mike has been in public accounting practice since 2003, and has been serving exclusively to agricultural industries of the… Read More»

Craig A. Hashbarger

Senior Audit Manager
Certified Public Accountant
With Widmer Roel since 2020

As a senior audit manager of Widmer Roel, Craig provides audit, accounting and consulting services for a wide range of clients. In addition to his previous 7 years of experience with Widmer Roel, Craig worked at the North Dakota State Auditors Office, where he led the team responsible for audits… Read More»

Andrew Schell

Audit Manager
Certified Public Accountant
With Widmer Roel since 2014

As an audit manager at Widmer Roel, Andrew provides audit and accounting services to a wide range of clients, while maintaining a focus in the agribusiness field. Education: Bachelor’s degree – North Dakota State University Certification: Certified Public Accountant – Licensed in North Dakota Professional Organizations: North Dakota Society of… Read More»

Juan Martinez

Audit Manager
Certified Public Accountant
With Widmer Roel since 2016

As an audit manager at Widmer Roel, Juan oversees many of the firms review engagements and employee benefit plan audits. He is a Certified Public Accountant licensed in North Dakota. To ensure proficient knowledge with respect to changing accounting standards; Juan receives more than 40 hours of continuing professional education… Read More»

Scott Fossum

Audit Manager
Certified Public Accountant
With Widmer Roel since 2014

As an audit manager at Widmer Roel, Scott provides audit and accounting services to a wide range of agribusiness clients. Education: Bachelor’s degree – North Dakota State University Certification: Certified Public Accountant – Licensed in North Dakota Professional Organizations: North Dakota Society of Certified Public Accountants American Institute of Certified… Read More»

Seth Serhienko

Audit Manager
Certified Public Accountant

With Widmer Roel since 2016

As an audit manager at Widmer Roel, Seth provides audit and accounting services to a wide range of clients. Prior to joining Widmer Roel, Seth worked as an assurance associate for a Big 4 firm. Education: Bachelor’s degree – Iowa State University Certification: Certified Public Accountant – Licensed in North… Read More»