Bruce Warner – Energy Consultant Credentials

Bruce E. Warner, CPA, CFF, CDP is an energy industry financial consultant and regulatory litigation expert.

Since 2006, Mr. Warner has worked as a vice president with Brown, Williams. Moorhead & Quinn, Inc., an energy industry consulting firm with offices in Washington, D.C. and Houston, Texas. He provides the following services to his clients: regulatory litigation and settlement services; depreciation rate studies; accounting and income tax advice; expert forensic accounting services; financial modeling services; and training services. Mr. Warner is an expert on cost of service, depreciation, rate base and rate design issues pertaining to natural gas and oil pipelines.

Mr. Warner owned a local CPA firm specializing in income tax services for fifteen years. For 25 years, Mr. Warner served in regulatory, strategic planning and accounting management capacities for Williams Gas Pipelines-West and Kern River Gas Transmission Company.

His management experience includes the following functions: rates and governmental affairs, property and inventory accounting, financial reporting, regulatory research, tariffs, nominations and strategic planning. While serving as director of regulatory and governmental affairs and manager of rates and strategic planning in those organizations, he managed the litigation or settlement of six complete natural gas pipeline rate cases, two "postage stamp" vs. zone rate hearings, a storage service unbundling proceeding and a reliability of services settlement.

Mr. Warner served Williams Gas Pipeline-West in a strategic planning role where he facilitated effective strategies for the business unit. During that period, Mr. Warner developed financing, financial models, and cost of service and rate strategies for over $2 billion of incremental and rolled-in mainline and lateral pipeline expansion projects, including several expansions of Northwest Pipeline Corporation and Kern River Gas Transmission Company and the Georgia Straight Pipeline Project, a project to deliver gas from Washington State to Vancouver Island in British Columbia.

Mr. Warner has testified as an expert witness before the Federal Energy Regulatory Commission, British Columbia Utilities Commission, Regulatory Commission of Alaska, Nebraska Public Service Commission and the State Tax Commissions of Utah and Idaho.

Mr. Warner graduated Magna Cum Laude with a Bachelor of Science degree in accounting from Brigham Young University in 1975. He became a certified public accountant in Illinois in 1975. While working for Arthur Andersen & Co. in Chicago and San Francisco during the 1970s, his audit clients were primarily in the natural gas, electric utility and banking industries. He worked for that firm in its income tax division. Mr. Warner received a MBA degree from the University of Utah in 1981.

Mr. Warner is a licensed CPA in Utah. He is certified in financial forensics (CFF) by the American Institute of CPAs. He is a Certified Depreciation Professional with credentials from the Society of Depreciation Professionals. Mr. Warner has held a Series 7 registered representative (stockbroker) license and formerly worked with HD Vest, an investment firm, in that capacity.

Mr. Warner teaches accounting, auditing and finance courses at the University of Phoenix. He helped the University to develop a corporate financial management course for energy industry MBA students.

Mr. Warner is a member of Rotary International, the American Institute of CPAs, Utah Association of CPAs, Energy Bar Association (non-attorney member) and the Society of Depreciation Professionals.