Amy Stutzman

Portrait of Amy Stutzman



  • Accounting for Public Debt & Equity Offerings
  • Embedded Derivatives
  • Consolidation & Variable Interest Entities
  • Full Cost & Successful Efforts Accounting
  • Business Combinations & Purchase Price Accounting
  • US GAAP & SEC Reporting


Amy is a Managing Director in Opportune’s Complex Financial Reporting Group with over 15 years of experience in technical accounting and SEC reporting. Amy leads teams that support executive management in understanding the structure and implications of complex transactions such as IPOs and acquisitions. She has strong technical skills and analytical ability and is the firm leader on all U.S. GAAP advisory matters. Prior to joining Opportune, Amy managed the financial reporting group for Apache Corporation in Buenos Aires, Argentina, and was an audit manager in PricewaterhouseCoopers’ energy practice. Outside of Opportune, Amy is an active member of the Tulsa Energy Council and the Women’s Energy Network. She is a speaker for industry groups such as the AICPA, OSCPA, Women’s Energy Network and University of Tulsa’s Master of Energy Business Program. She serves as Chair-Elect of Board of Directors for Street School, Inc., a high school for at-risk youth. She is fluent in Spanish.


  • Leads cross-functional teams to successfully complete all financial reporting aspects of IPOs, business combinations and reverse mergers. Gains an understanding of the client’s business to determine and prepare required SEC filings and financial statements including Management’s Discussion and Analysis, pro-forma information and carve-out financial statements. Assists management in discussions with SEC staff and preparation of SEC preclearance letters and comment letter responses.

  • Advises client management on the proper treatment of complex transactions such as debt and equity offerings, business combinations, embedded derivatives, consolidations and implementation of new financial reporting standards. Advocate and liaison for client management in discussions with the FASB, SEC and their auditors (including all Big-4 national offices).

  • Served as interim Chief Accounting Officer for Liberty Energy Holdings, a subsidiary of Liberty Mutual Investments with over 2,000 wells and 20 limited partnerships. Enhanced financial reporting and accounting functions based on deep knowledge of energy industry best practices to increase the transparency and efficiency of reporting and communication with senior management. Continually improved the timeliness and accuracy of monthly, quarterly and annual closing processes.

  • Led multiple conversions between full cost and successful efforts method of accounting for oil and gas properties, most recently for Sanchez Energy Corporation.