Kory has over 20 years of accounting experience including 16 years in public accounting. He has extensive experience conducting and managing audits of governmental financial statements, public employee retirement systems, and employee benefit plan engagements. His benefit plan experience includes defined contribution, defined benefit, employee stock ownership, public employee retirement systems, and health and welfare plans reporting under both FASB and GASB standards. Kory manages the audits of approximately 45 benefit plans each year and is familiar with current regulations related to ERISA and governmental plans as well as current trends and best practices. He also performs and manages SSAE 16 audit engagements for retirement service providers and serves as the SSAE 16 report specialist for the firm’s benefit plan service group.

Selected Publications

  • "Government Pensions: Understanding the New Reporting Requirements" (Moss Adams Perspective, February 2013)

Selected Speaking Engagements

  • Internal Controls
    (AICPA National Conference for Employee Benefit Plans, May 2014)
  • Government Pensions
    (AICPA National Conference for Employee Benefit Plans, May 2013 and May 2014)
  • Government Pension Standards: Are You Prepared for the Ride Driven by the New GASB Pension Standard?
    (Moss Adams webcast, January 2013)

Professional Affiliations

  • Former Member, State & Local Government Expert Panel Task Force for Public Employee Retirement Systems
  • Member, American Institute of Certified Public Accountants
  • Member, Government Finance Officers Association
  • Member, Western Pension & Benefits Council


  • MAcc, Brigham Young University