Michael Ussery, CPA

Michael is a partner of Kral Ussery LLC (KU) and practice leader of our accounting advisory and litigation support services. He has a long history of working with accounting firms, SEC registrants and privately-held companies on complex accounting and regulatory issues. For example, Michael has successfully prepared position papers on how transactions should be treated for U.S. GAAP and SEC reporting purposes. He knows SEC rules and regulations thoroughly enabling him to assist companies with the IPO process as well as SEC registrants with periodic and special reporting to the SEC. Michael has written and lectured extensively on SOX implementation and SEC compliance.

Michael has significant Big 4 accounting firm and financial executive experience. In addition to working with his clients' external auditors, many of them Big-4 firms, he previously was a Senior Manager with Price Waterhouse. He has extensive client experience in the oil and gas industry; including ConocoPhillips, SandRidge Energy and TransAtlantic Petroleum Ltd. Michael is a member of the AICPA and Texas Society of CPA's. He has a BBA in Accounting and Finance, Cum Laude, from Stephen F. Austin State University.

Michael resides in the Dallas, Texas area. He can be reached at MUssery@KralUssery.com.

Ron Kral, CPA - KU Retired Partner

Ron is a retired partner of Kral Ussery LLC (KU) effective December 31, 2025. He was an advisor, trainer, and catalyst to help hundreds of organizations protect and grow client shareholder value, many through Big-4 firms. Previous to KU, Ron was a general manager of a subsidiary for a large NYSE traded company. He was also a principal consultant with Price Waterhouse (PW) and PricewaterhouseCoopers (PwC) where he led consulting projects. He began his public accounting career with a California CPA firm as a financial auditor where he signed audit opinions upon becoming managing director of the firm's Southern California office. Ron launched his career as a performance and financial auditor with the California State Auditor.

Ron is currently an Independent Director of Bull Moose Tube Company and its parent company, Caparo Bull Moose, Incorporated. He also continues to be a nationally recognized speaker on boardroom effectiveness, risk assessments, and the COSO internal control and ERM frameworks. Ron is passionate about governance and co-authored The Board of Directors and Audit Committee Guide to Fiduciary Responsibilities. He has a keen focus on business realities and practical approaches anchored in professional and regulatory standards. Ron is a CPA in WI and retired CPA in CA and NV. He holds an MBA from Arizona State University and a BBA from the University of Wisconsin, Madison. He can be reached at Ron@RKral.com or www.linkedin.com/in/ronkral.