Auditor on Ice: Husky Balances Accounting and Broomball

Hieu Theriault looking out from the serving window of the cocoa shack trailer.
Hieu Theriault looking out from the serving window of the cocoa shack trailer.
College of Business Husky Hieu Theriault puts his acumen to work on both broomball rinks and balance sheets. He’s shown here in Husky Nation’s iconic Cocoa Shack, where students can warm up with a hot beverage in between broomball games.
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With broomball's 2026 season wrapped at Michigan Technological University, Hieu Theriault, the Inter-Residence Hall Council broomball special task manager, looks back on the highlights and ahead to a new season of coursework and extracurriculars.

Michigan Tech student Hieu Theriault knows that in both accounting and broomball, the details are where you win. In addition to balancing ledgers, he spent his winter balancing the busy schedule of one of Michigan Tech's most iconic traditions. Broomball has been a staple at Tech for more than half a century. After years of informal pickup games and Winter Carnival competition, in the 1990s, broomball came under the umbrella of the University's Inter-Residence Hall Council (IRHC). It grew into a large student-run organization with more than 200 teams — 263 this season — and the sport is so popular that those who can't participate or watch on campus tune in to the live webcams each season. In his role as IRHC broomball special task manager, Theriault is in the thick of the action.

An accounting major with a minor in economics, Theriault helps coordinate and run broomball events throughout the season, including the Ball Drop season kickoff and the nominations, signup and tryouts for the All-Star Game. He's rinkside for the Winter Carnival Broomball Tournament as well as the Alumni-Student tournament, also held on Carnival weekend.

Hieu wearing a helmet and standing on a snowbank looking over a broomball rink.
Hieu Theriault keeps an eye on broomball rink action during Michigan Tech's Winter Carnival. While regular season play doesn't begin until spring semester, preparations including rink construction and special event planning begins in the fall.

"I help ensure that broomball season runs smoothly as it can with the various events and activities," Theriault said. Planning for events starts at the beginning of the fall semester. He's also part of the crew that assembles IRHC's three broomball rinks on Walker Lawn in late fall.

"If I have to say what my favorite event is, it would have to be the Alumni-Student Broomball Tournament. It's cool to see our alumni return to play; you can see how much experience some of the players have. It's really fun to see students play against alumni," he said.

On top of his IRHC broomball duties, Theriault is also a teaching assistant for Michigan Tech's Broomball 101 course. Known as PE0108, it's a for-credit course that equips students with the knowledge they need to enjoy one of the most quintessential Michigan Tech experiences.

"Being a TA for the broomball class is really fun. I make sure students have the proper equipment. They learn the rules and what to do and not do during a game. Taught by our broomball advisors, it's an easy class to be in — and anyone can learn how to be better at broomball. Classes are split into beginner, intermediate and advanced," Theriault explained, adding that the more experienced players can scrimmage during the class.

Extra broomball time — what Husky doesn't want that?

Broomball season wrapped up at the end of February. "It was great for the most part," said Theriault. "Lots of participation, with new and returning players having fun." He said the weather was better compared to the previous year, when warmer temperatures affected the ice surface. Weather cancellations this year were because of frigid temperatures. Theriault plans to return as broomball special task manager for the 2026-27 season.

A College Quest Leads to Husky Nation

So how does a kid from San Diego, California, find his way to Michigan Tech? Theriault, who wanted to explore a part of the country where he'd never been, zeroed in on schools in the Midwest, Northwest or possibly Colorado.

Top Tips for Broomball Success

"A really easy tip for first-time players is to read the rulebook to have a clearer understanding of what's going on. Experienced players still read the rulebook because each year we update and change some portion of it because of player input or to create more clarity for the refs," said Theriault.

Other Essentials:

  • Knee pads. (While optional, elbow pads are helpful, too. Helmets are mandatory.)
  • Team jerseys or matching colors at the very least, so teams are easily identifiable (and make the refs' life easier).
  • Team strategy: Meet up with teammates before the first game and develop a game plan.

Last but not least, "Have fun, be safe, and don't hurt yourself or others out there on the ice," said Theriault.

"I was like, 'How can I get away from home?' and was doing a lot of internet research about schools and what they had to offer," he said. "I landed on Michigan Tech. It was a part of the country that intrigued me, and had a good program for one of the majors I wanted to go into. I also found that the Tech traditions were going to be really cool to participate in."

Another plus was the Keweenaw's atmosphere. "Life in a major city is great for a short amount of time, but it feels so much better living in a small town like Houghton," he said.

Hearing back from Michigan Tech right away and getting answers to financial aid questions helped, too. "After I reached out to different schools, the first college I received an email from was Tech," Theriault said. "I found that the cost was fairly reasonable for being an out-of-state student, with the scholarships being offered."

Theriault's major paired well with a minor in economics. "I got into accounting because I like the idea of running a business or helping others efficiently make sure that their records are correct," he said. "I'm working on a minor in economics because it's very useful to understand and be able to analyze market trends in order to make better business decisions. My mixture of accounting, economics and other business classes at Tech make the working world a much easier place to understand."

In July, the nation's Public Company Accounting Oversight Board (PCAOB) selected Theriault as a PCAOB Scholar. As one of 685 students selected nationwide for the 2025-26 academic year, he received a $15,000 award.

The merit-based award is designed to support outstanding students who are likely to become auditors and to make a difference for students who might otherwise pursue a different career path. The program's nomination criteria include an overall GPA of 3.3 or higher, along with demonstration of high ethical standards and financial need.

Scholarship recipients are nominated by their institutions, which participate in the PCAOB Scholars Program based on accreditation and the number of students who earn accounting degrees each year. Theriault was nominated by Laura Sieders, assistant teaching professor of accounting.

Theriault's parents own a business. He can see himself becoming a business owner like them in the future, but is also open to working for a major company if the right opportunity comes along.

Beyond Broomball: Ultimate Frisbee and University Images

Theriault serves as secretary of the Kappa Sigma Iota Accounting Club and has worked at University Images, the store carrying Husky swag and memorabilia located in the Student Development Complex, since he started at Tech. "Working at University Images has built up communication skills and the ability to better solve tasks in a short amount of time," said Theriault, who also found a taste of home by joining the Men's Ultimate Frisbee Club his first semester at Tech.

Theriault, who likes "throwing sports," learned to play in high school. "There are lots of pickup games, leagues, club teams and professional teams from my part of the country," he said. "It's a fun environment where you're playing with your friends, get to travel and have lots of fun. Michigan Tech made it to nationals for Ultimate Frisbee back in 2019. In 2024 we were really close to making it again — hopefully we'll get there."

A fast-paced, noncontact sport that includes end zones, "Ultimate Frisbee is similar to football but with no tackling, and the only person on the field not moving is the person with the disc in their hands," he explained. "It's also a very unique sport in that it's mostly self-refereed, until you get to big tournament games where we have observers explain the rules. It's on the players to learn the rules and understand how the game works. You learn through watching films of teams playing, and also come up with plays and drills to better understand the team dynamic. The funniest thing that can happen in Ultimate Frisbee is what is called a 'Callahan,' which occurs when a defensive player intercepts the disc in the opponent's end zone, resulting in an immediate point."

Whether he's guiding new players, celebrating alumni-student matchups or shaping his own career, Theriault is enjoying every moment of life as a Husky. "Tech allows me to meet new people and have the opportunity to travel to places that I may have never traveled to otherwise," he said.

Michigan Technological University is an R1 public research university founded in 1885 in Houghton, and is home to nearly 7,500 students from more than 60 countries around the world. Consistently ranked among the best universities in the country for return on investment, Michigan's flagship technological university offers more than 185 undergraduate and graduate degree programs in science and technology, engineering, computing, forestry, business, health professions, humanities, mathematics, social sciences, and the arts. The rural campus is situated just miles from Lake Superior in Michigan's Upper Peninsula, offering year-round opportunities for outdoor adventure.

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