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Cliff Calhoun is the assistant controller at Southwest Gas Corporation, with oversight of general accounting, internal reporting, external reporting (including SEC reporting), technical accounting, property accounting, and SOX compliance. Cliff has extensive experience in financial reporting (primarily for public companies), technical accounting, including application of GAAP, internal audit, Sarbanes-Oxley, and consulting. Primary industries include public utilities and gaming/hospitality. Prior to joining Southwest Gas, Cliff was one of the founders of Aviano, a Las Vegas based consulting firm, and was a senior manager at Deloitte in Las Vegas. He was also a senior manager of Corporate Internal Audit at Mirage Resorts and the director of internal audit at NV Energy. Cliff graduated from UNLV with a BSBA emphasis in accounting.