The key to success for any organization begins with leadership. At BlueBird, CPAs we have surrounded ourselves with the best leadership team in the industry. All Partners have extensive experience and are specialists in firm management, strategic planning, audit management, customer service, education, and consulting. In addition, our Managers are the best in the country and have spent their careers in Tribal and/or casino auditing, accounting, and compliance.
Financial Statement Audit Partner
Gemma Han, CPA
CPA | BA, Business Administration, minor in Accounting and Economics and Trade – Kyungpook National University, South Korea, Texas Tech University
Background
Gemma became a BlueBird partner in 2012, having joined the firm as an associate in 2008. Her experience with complex aspects of gaming and Tribal government issues allows her to supervise financial and compliance audits for multiple Casinos, Tribes, and Tribal enterprises. Gemma is committed to fostering long-lasting relationships with her clients, as well as providing an unparalleled approach to satisfying all accounting and audit needs in the most reliable and cost-efficient manner.
Gemma presents several seminars concerning a range of audit and regulatory matters to Casino employees, Tribal members, and BlueBird employees.
Gemma received her degree from an internationally recognized university in South Korea where she was the recipient of several academic merit scholarships. During her studies, she immersed herself in American culture and English language as an international student at Texas Tech University.
Education
Kyungpook National University, South Korea Texas Tech University
Bachelor of Arts in Business Administration with a minor in Accounting and Economics and Trade
Certification
Certified Public Accountant
Professional Affiliations
American Institute of Certified Public Accountants
Published Articles
Proposed Changes in Lease Accounting – Indian Gaming Magazine, October 2016
Interesting Fact
Gemma writes and speaks fluent Korean and often returns to South Korea to visit with her family. She enjoys the finer things in life, traveling to Paris, tennis, snowboarding, and Pilates. Gemma recently embarked on the lifetime adventure of raising a child and often regales the office with stories of her toddler and the nonsensical things she does.
Financial Statement Audit Partner
George Metkovich, CPA
CPA | BS, Accounting – University of Nevada, Reno
Background
George joined BlueBird as a manager in 2010 and became a partner in 2012. Beginning his career as an internal auditor at one of the world’s largest gaming corporations, he performed casino operational and compliance audits in Reno, South Lake Tahoe, and Tribal casinos across Arizona and Kansas. He later transitioned to public accounting and audit management at a national firm.
George’s vast experience includes compliance and financial audits of gaming establishments across Nevada, New Jersey, and Puerto Rico, and Tribal casinos in California. He has performed annual audits and quarterly reviews for SEC-registered Nevada gaming corporations. George has performed audits in areas of manufacturing and distribution, health care, employee benefit plans, not-for-profit, and governments.
As financial statement audit partner, George is responsible for the financial and compliance audits of benefit plans and casinos. He also performs and manages internal audits and Title 31 compliance audits for our casino clients. George has instructed seminars on compliance issues and provides leadership to our staff and helps them develop technical and personal skills.
Education
University of Nevada, Reno – Bachelor of Science in Accounting
Certification
Certified Public Accounting
Professional Affiliations
American Institute of Certified Public Accountants
Nevada Society of Certified Public Accountants
Published Articles
Minimum Internal Control Standards (MICS) Five of the Most Commonly Noted Class II Exceptions – Indian Gaming Magazine, March 2017
Interesting Fact
George is passionate about golfing, the Cowboys, and staying in shape.
Financial Statement Audit Partner
Ryan Burns, CPA
CPA | BS, Accounting – University of Nevada, Reno
Background
Ryan joined BlueBird in 1998 and has since managed the compliance and financial audits for some of the largest and most diverse tribal organizations in the country. He has helped BlueBird establish the most effective and efficient audit procedures for Tribal Governments’ compliance and financial audits.
In addition to performing audit and review engagements, Ryan has also performed numerous other consulting and attestation engagements for Tribes. Some of these projects include assistance with the placement of debt instruments, financing comfort letters, fraud examinations, financial reporting, employee exit reviews, consultation and audit for employee benefit plans, and reviews of internal control systems.
Ryan provides training for Tribal Councils and Tribal Gaming Commissions, financial institutions, and accounting students at the University of Nevada, Reno, on topics such as governmental accounting and auditing, tribal-state gaming compact accounting issues, net win accounting, and audit issues specific to tribal governments.
Ryan is also the firm’s leader in providing assurance services for Tribal Cannabis related businesses and works directly onsite in the execution of such engagements. Ryan has provided audit services, internal control reviews, compliance agreed-upon procedures engagements, and key employee exit examinations for tribally sponsored cannabis related businesses.
Education
University of Nevada, Reno – Bachelor of Science in Accounting
Certification
Certified Public Accountant
Professional Affiliations
American Institute of Certified Public Accountants
Nevada Society of CPAs
Published Articles
Revenue Sharing and Free Play – Indian Gaming Magazine, April 2010
Proposed Audit Regulations Threaten Tribal Sovereignty – Indian Gaming Magazine, September 2013
Community Activities
Ryan promotes financial literacy for grade school children through his work with Junior Achievement in Northern Nevada.
Interesting Fact
He can often be found at games for the Reno Aces, UNR football and basketball, and his children’s numerous sporting events. Ryan is a workout enthusiast, enjoys golf, outdoor activities like skiing and running, and looks forward to his family vacations every year. He also plays a mean game of ping pong.
Gaming and MICS Compliance AUP Partner (Retired)
Sheryl Ashley, CIA, CFE, FCPA, CRFAC, RFI, CRFAU, CPA
BS, Accounting and Computer Information Systems – University of Nevada, Reno
Background
Sheryl has over 25 years of professional experience in public accounting, casino accounting, and consulting. She has been with BlueBird since 1999, shortly after its conception.
Much of her prior career was with a regional accounting firm and at the Controller’s Office of the State of Nevada. At the regional, firm she performed auditing work for several Nevada casinos as an outsourced internal auditor. In her position at the Controller’s Office, Sheryl supervised the gaming revenue audit and the currency transaction reporting function for a large Nevada casino.
At BlueBird, Sheryl manages financial and compliance gaming audits and oversees internal control assessments. Her experience and knowledge of operation and compliance include varieties of gaming machines and player tracking systems, and related revenue audit procedures for poker, pari-mutuel, keno, pull-tabs, bingo, and table games. Sheryl is also proficient in gaming machine analysis and online gaming machine systems. Her reputation and extensive operational knowledge of Oasis, IGT, Konami, and Ballys’ systems make her a widely-recommended consultant for online gaming systems.
Sheryl has been a key player in the investigation of several fraud engagements and exposing million-dollar embezzlement schemes in the online reporting systems at numerous gaming properties. Sheryl has also investigated revenue recognition errors with the online reporting systems, determining their sources and necessary remedies.
In addition to auditing and fraud engagements, Sheryl performs a wide variety of consulting engagements for our clients, drawing on her gaming background to assist them in developing cage accountability worksheets, training revenue auditors, writing or revising internal control documents, and managing on-property gaming machine system conversions.
Education
University of Nevada, Reno
Bachelor of Science in Accounting and Computer Information Systems
Certifications
Certified Fraud Examiner
Certified Internal Auditor
Forensic Certified Public Accountant
Certified Public Accountant
Professional Affiliations
American Board of Forensic Accounting
American Institute of Certified Public Accountants
Association of Certified Fraud Examiners
Forensic CPA Society
Nevada Society of Certified Public Accountants
The Institute of Internal Auditors
Published Articles
Traversing the Slopes of Compliance: Class II MICS – Indian Gaming Magazine, March 2013
Class II MICS: Where are you on the Path to Compliance? – Indian Gaming Magazine, December 2013
Know Your Customer: Compliance with Source of Funds Requirements – Indian Gaming Magazine, October 2014
Interesting Fact
Sheryl enjoys globe-trotting with her husband, creating needlepoint works of art, attending Peter Gabriel concerts, or spending time with her fur babies.
Partner
Sara Lee, CPA
Background
Sara started at BlueBird in 2012 as a staff auditor and has worked her way up to Partner, handling several Tribal and Casino audit engagements and performing quality and technical reviews. Her areas of expertise include Tribal and Casino financial audits, employee development and training, and audit report technical review.
Among her accomplishments are creating the BlueBird training program and committee to help employees grow, learn, and excel. Sara’s passions include forming strong and lasting client relationships, and her initiative and organizational leadership has led to creating seamless workpapers and binders, giving clients more efficient audits and saving time for our staff.
Sara previously worked in private industry and public accounting but enjoys the challenges that working in auditing can bring, as well as the positive, collaborative, dedicated, and diverse work culture at BlueBird.
Education
University of Nevada, Reno – Master of Accountancy
University of Nevada, Las Vegas – Bachelor of Science in Accounting
Certifications
Certified Public Accountant
Interesting Fact
Originally from Seoul, South Korea, Sara has lived in Reno since high school and loves to explore the Reno/Tahoe area and spending time with her nephew. She is very organized and was awarded the Dewey Decimal Award by our employees. Sara speaks and writes fluent Korean, teaches piano lessons, and is an active member of her church. She likes working out and tries to stay active through mountain biking, hiking, and snowboarding, even though she isn’t able to go as often because of her work schedule. One of Sara’s goals in life is to visit Paris.
Partner
Joshua Peukert, CFE, CIA
Background
Josh joined the firm in 2010 as a senior accountant, was promoted to Senior Manager in 2017, Junior Partner in 2020, and Partner in 2021. As the firm’s MICS Compliance AUP manager, Josh manages internal audits, Title 31 compliance, and various agreed-upon procedures. He has assisted clients in developing audit procedures that led to identifying money laundering and fraudulent free play utilization, as well as developing know-your-customer procedures to identify red flags in patrons’ backgrounds.
After earning his degree, Josh worked for a regional public accounting firm specializing in servicing Tribal entities. Josh frequently provides training sessions to Casinos during tradeshows and conferences, and for the NIGA Commissioners Certification Training series.
Education
University of Idaho – Bachelor of Science in Accounting
Certification
Certified Fraud Examiner
Certified Internal Auditor
Professional Affiliations
Association of Certified Fraud Examiners
Institute of Internal Auditors
Association of Certified Anti-Money Laundering Specialists
Published Articles
The Good, the Bad, and the Ugly: Proposed Changes in Reporting Gaming Winnings – Indian Gaming Magazine, April 2015
Interesting Fact
Josh is very outdoorsy and dedicates himself to leading a healthy lifestyle, particularly by competing in obstacle course races. He visits Wisconsin frequently to see his daughter and is a Green Bay Packers fan.
Partner
Ying Vue, CPA
Background
Ying joined the BlueBird team in 2012 as a staff auditor. As Partner, she audits multiple Tribal and Casino properties and performs the quality and performs the quality and technical review for several engagements.
With expertise developed throughout her time at BlueBird, Ying now serves as a leader who manages and guides teams of newer accountants to project success. She brings to her work expertise in Single Audit (Uniform Guidance), Casino audits, and financial statement preparation.
Before gaining early experience in governmental audits at a CPA firm in Sacramento, Ying’s hard work and persistence helped her accomplish the difficult task of learning English when she moved to the US from Thailand in high school. That experience, combined with her exchange studies in Australia, formed her love of travel and commitment to success, which she carries into her work each day. Her passions include family, travel, and the uniquely rewarding family culture of BlueBird.
Education
California State University, Chico – Bachelor of Science in Business Administration with an emphasis in Accounting
Certifications
Certified Public Accountant
Professional Affiliations
Beta Alpha Psi
Interesting Fact
Ying can write and speak fluent Thai, she returns to Thailand every couple of years to visit family and friends. She enjoys hiking and recently started practicing yoga.
Junior Partner
Jamshed Kudratov, CPA
Background
Jamshed joined BlueBird as a staff accountant in 2012, shortly after graduating with his Masters of Accounting degree, and has since been promoted to Junior Partner. Jamshed’s areas of expertise are in gaming, state and local government, federal contracting, and construction. He previously worked as a tax CPA, overnight auditor, and graduate assistant and in the College of Business. He was a recipient of the Nevada Society of CPAs scholarship and a member of Beta Alpha Psi.
Education
University of Nevada, Reno – Masters of Accountancy
Tashkent Financial Institute, Uzbekistan – Bachelor of Science in Banking
Certification
Certified Public Accountant
Professional Affiliations
Beta Alpha Psi
Interesting Fact
Jamshed speaks fluent English and Russian and is always on the search for knowledge. He enjoys learning new things and is always up for a challenge. If you can stump him with a good, thought-provoking word puzzle, you will earn a gold star in his book! He is a passionate follower of politics and the FIFA World Cup.