Biography

Ms. LaRocque is a Principal with Long International and has more than 35 years of industry-specific experience. Ms. LaRocque has extensive knowledge of accounting processes and methodologies used in the oil and gas industry, and regularly advises on proper accounting practices for overhead, revenue, operating costs, and capital expenditures applicable to ownership and royalty interests.

Ms. LaRocque’s work has included the performance of hundreds of operating cost and capital expenditure audits for facility construction projects, drilling and workover programs, repair and maintenance activities (including major turnaround projects) as well as day-to-day operating activities to ensure that costs are properly supported, classified, and allocated in accordance with the governing agreements.

Ms. LaRocque has also performed numerous production, revenue and measurement audits of both oil and gas facilities and complex gas processing plants, crude oil upgraders, NGL fractionation facilities and storage schemes.

Ms. LaRocque has delivered educational presentations related to oil and gas accounting for governmental and professional organizations including the Canadian International Development Agency (CIDA), the Government of Alberta, the Government of Newfoundland and Labrador, the Institute of Internal Auditors (IIA) and the Canadian Association of Petroleum Production Accountants (CAPPA). These presentations focused on typical industry operating and accounting practices and, in particular, gas processing concepts and the proper categorization of overhead, operating costs and capital expenditures for working interests and royalty interests.

Ms. LaRocque has also served as an expert witness and litigation consultant, providing expertise on various issues specific to the oil and gas industry, including accounting, production reporting, product allocation and measurement issues and has been qualified as an expert in oil and gas accounting by the Court of King’s Bench, the US District Court, and the Supreme Court of Thailand. Ms. LaRocque has also testified before the US Securities and Exchange Commission on matters related to oil and gas accounting.

EDUCATION

Certificate of Specialization, Financial Accounting, Harvard University, Cambridge, Massachusetts, 2022
Financial Accounting, pre-MBA Program (Current), Harvard University, Cambridge, Massachusetts, 2022
Bachelor of Science, Accounting (Equiv.), Evaluated by Trustforte Corporation, 2021
Bachelor of Applied Engineering Technology, Petroleum Southern Alberta Institute of Technology,
Calgary, Alberta, 1991
Financial Accounting, Economics University of Athabasca, Athabasca, Alberta, 1986
Diploma of Business Administration, Accounting (Honors) Southern Alberta Institute of Technology,
Calgary, Alberta, 1984
Numerous courses and seminars related to the oil and gas industry including Accounting for Resource
Royalties in Alberta, Petroleum Production Accounting, JP-05 Workshop, 13th Month Adjustments, Oil
and Gas Operations and Coriolis Meter Troubleshooting

PROFESSIONAL CERTIFICATIONS

Accredited Petroleum Accountant Council of Petroleum Accountants Society, Lakewood, Colorado, 2021
Certified Engineering Technologist, Alberta Society of Engineering Technologists, Edmonton, Alberta,
1992

PROFESSIONAL AFFILIATIONS

Alberta Society of Engineering Technologists (ASET)
Society of Petroleum Engineers (SPE)
Canadian Association of Petroleum Production Accounting (CAPPA)
Energy Accountants Society of Canada (EASC)
Council of Petroleum Accountants Societies (COPAS)
Petroleum Joint Venture Association (PJVA)

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