Zachary (Zach) Borgerding, CPA, CISA, CGFM

Zach Borgerding is Auditor of Public Accounts’ (APA) Deputy Auditor for Human Capital and Business Operations. In addition to his core responsibilities related to the APA’s workplan and technical review over audit reports, Zach oversees the APA’s human capital processes to include staff recruitment, engagement programs, knowledge development, audit staffing, and performance management. Additionally, Zach oversees operational activities such as procurement, audit billing, and financial accounting and reporting processes. Previously, Zach spent 10 years as the Director of the APA’s Reporting and Standards specialty team, which is responsible for reviewing and responding to exposure drafts for new auditing and accounting standards and determining the impact of new standards on audits the APA performs. During that time, Zach managed APA’s system of quality management and regularly consulted with audit teams on complex accounting and auditing matters. Zach also served as project manager for audits of the Virginia Retirement System, Commonwealth Savers Plan, the Governor’s Office, and various higher education institutions. Zach started at the APA in 2008 and during that time, he has served on the Virginia Society of Certified Public Accountants (VSCPA) Accounting and Auditing Advisory Committee (former Chair), National State Auditors Association (NSAA) Audit Standards and Reporting Committee, National Association of State Auditors, Comptrollers, and Treasurers’ (NASACT) Subcommittee for Governmental Accounting Standards Advisory Council (GASAC) Input, and the American Institute of Certified Public Accountants (AICPA) Government Accounting and Auditing Conference Committee.