Darrell J. Oyer, CPA, is president of Darrell J. Oyer Co., a consulting firm that provides services and training to government contractors and federal government employees. His wealth of experience includes developing and reviewing contractor estimating systems, cost accounting structures, and cost control systems to ensure compliance with federal procurement requirements. Previously he was a partner in the Deloitte & Touche government contracts advisory practice and worked for the Defense Contract Audit Agency and the U.S. Air Force Auditor General's office. He is also the author of Pricing and Cost Accounting: A Handbook for Government Contractors, Third Edition, from Management Concepts Press.