08-03-01_Baughman_copas_accounting_procedures_2005

COPAS AccouNTtNc PnoceDUREs, rHE 2005 COPAS AccouNTtNc PnoceDURE, THE Auom Pnocess, AND Lecnl AND PnncncAl Cot¡sloERAT¡oNS By Karla Bower ConocoPhillips Company Ilouston, Texas Howard Blunk OGC Consulting The lVoodlands, Texas Jonathan D Baughman McGinnis, Lochridge & Kilgore, L.L.P Houston, Texas Paper 15 KARI,ABOWER Karla Bower is a Joint Interest Consultant at ConocoPhillips Company She joined the company over twentyfive years ago after graduating from the University of Kansas Most of her career has been spent in various joint interest positions, coordinating issues involving Land and Joint Interest Accounting She currently advises several business areas within ConocoPhillips on joint interest matters and provides guidance on emerging issues within the industry Karla has been a member of the Board of Directors for the Council of Petroleum Accountants Societies, Inc (COPAS) since 2004, and was the association's President for 2007 From 1998-2001 she sen¡ed on the Board of Directors of the Petroleum A.ccountants Society of Houston (PASH), and is currently serving anothe¡ year on the PASH Board She has chaired both the COPAS and PASH Joint Interest Commitiees and serve