Noted Authors

The Bisk Editorial board is led by Nathan M. Bisk, JD, CPA (FL). Mr. Bisk is the founder and Chairman of Bisk Education. He is a nationally known author of taxation, accounting and auditing texts and CPE programs and the leader in the development of audio, video, software and Internet CPE programs for accountants and attorneys.

In addition to Mr. Bisk, the company offers a literal “who’s who” of experts at the top of their respective fields. These experts provide materials for our various product lines including: CPEasy continuing professional education programs for the accounting professional and Bisk CPA Review, comprehensive review materials for the Uniform CPA Examination.

Our experts include:

Eugene S. Abernathy, CPA, CFE, is a sole practitioner in Charlotte, NC. He serves the legal profession by providing consulting and expert services on accounting and auditing issues, particularly as they relate to construction contractors. His practice includes assisting attorneys in defense of complex CPA malpractice class actions. Mr. Abernathy is nationally known and respected as a leader in construction industry accounting and auditing. He served on the AICPA’s Construction Contractor Guide Committee. He is a frequent writer and speaker on construction industry accounting and auditing issues, having contributed to the authorships of Construction Accounting Manual and Construction Accounting Desktop and having served as the AICPA’s principal author of its CPE courses for CPAs serving the construction industry for an eight-year period.

Mark C. Bell, CPA, earned his MBA from the University of Maryland. He is the author of several CPA exam study guides, teaches accounting at Miami University in Oxford, OH, and was most recently the corporate controller for Thomson Newspapers in Stamford, CT.

Dr. Ralph J. Byington, CPA is the Dean of the School of Business Administration, Timmerman Chair in Enterprise Development, and a Professor of Accounting at the University of South Carolina, Aiken. Dr. Byington has held the positions of Interim Dean and Associate Dean at other universities. Additionally, he was the founding Director of the School of Accountancy at Georgia Southern University. With over 12 years of administrative experience at three universities, he has helped foster student achievement, faculty development, and community involvement. He is active with the accounting profession, presenting numerous professional programs at the national, regional, and local level. His publications include over one hundred journal articles, book chapters, newsletter items, and proceedings. At the 1996 national meeting of the American Accounting Association, he and a co-author received the Notable Contributions to the Information Systems/Management Advisory Services Literature Award. In 1995, he received the Southwest Federation of Administrative Disciplines Distinguished Paper Award in the accounting area.

Mortimer M. Caplin, LLB, JSD, LLD, senior partner with the Washington, DC, law firm of Caplin and Drysdale, is the former IRS Commissionery and nationally acclaimed author of articles on tax and corporate matters.

Jan Colbert, CPA, CIA, CrFA, recently served as Chair for the Audit section of the CPA Exam, developed by the American Institute of CPAs. Ms. Colbert specializes in auditing and assurance services and teaches auditing and accounting principles at Eastern Kentucky University. Her current research focuses on corporate governance; the impact of new audit standards and accounting laws and regulations; risk models; sampling; and internal control. She is an active member of NASBA (the National Association of State Boards of Accountancy) having served a four-year term on the Kentucky State Board of Accountancy. Ms. Colbert has also served on the Board of the Kentucky Society of CPAs. Ms. Colbert has published over 100 articles in journals such as Journal of Accounting Literature; Accounting Horizons; Accounting, Organizations, & Society; CPA Journal; Internal Auditing; Journal of Applied Business Research; and Review of Business Information Systems. She has served on the review boards of several publications and has been a speaker on National Public Radio.

Wendy Comes, CPA, Executive Director of the Federal Accounting Standards Advisory Board (FASAB) has been with the FASAB since its inception and has been directly involved in many of the standards promulgated. She also chairs the Accounting and Auditing Policy Committee, an 11-member committee that recommends accounting and auditing technical guidance.

David Cotton, CPA, CFE, Chairman of the Federal Accounting Standards Advisory Board (FASAB) Liaison Task Force is managing partner of Cotton & Company LLP, Certified Public Accountants, in Alexandria, Virginia. The firm has a practice concentration in assisting Federal agencies, inspectors general, and government grantees and contractors with a variety of government program-related assurance and advisory services. Mr. Cotton is presently serving on the American Institute of Certified Public Accountants (AICPA) Expert Panel for Governmental and Not-for-Profit Organization Issues and is a member of the AICPA “Group of 100.” He currently chairs the Federal Accounting Standards Advisory Board (FASAB) Liaison Task Force.

Frank Crawford, CPA, is President of Crawford & Associates, PC. He received a BS in accounting from East Central University in Ada, Oklahoma and began his professional career with the international accounting firm KPMG Peat Marwick before joining his brother in a firm dedicated solely to providing auditing, consulting and accounting services to governmental entities. Their firm has performed over 750 financial statement audits and financial-related audits of governments, along with a variety of other services including: GASB Statement No. 34 implementation plans; fraud investigations; internal control analysis; accounting policy and procedure development; quality assurance reviews and training. Mr. Crawford serves on a number of committees with the AICPA.

Dennis Dycus, CPA, CFE, CGFM, is Director of the Division of Municipal Audit for the Office of the Comptroller of the Treasury, State of Tennessee. The Division is responsible for audits of all municipalities, utility districts, school activity and cafeteria funds, housing authorities, certain not-for-profit organizations, and other quasi-governmental entities in the State of Tennessee. In addition, each year the Division’s staff conducts numerous audits for fraud, waste, and abuse. Mr. Dycus began his career with a national accounting firm and has spent the last 25 years involved with the audits of all forms of governmental entities, so he brings a wealth of practical experience to our audience.

William I. Eskin, CPA of WIE, Inc. is an individual practitioner in Baltimore, Maryland. He is very active in the surety, fidelity and construction industries where he provides various consulting services in the fields of claims and recovery, principally in the field of proving CPA malpractice. Previously, Mr. Eskin had been the Director of Financial Analysis & Investigation for the world's largest surety/fidelity group where he worked principally with claims attorneys and underwriters in analyzing complex surety issues, investigating and reducing potential claim exposure, and maximizing recoveries principally through identifying and proving CPA malpractice. His professional experience also includes more than 12 years of experience working for various CPA firms in the mid-Atlantic region where he specialized in audits, litigation support and other services principally for the construction industry. He has been a featured speaker at numerous AICPA national construction conferences, numerous state CPA society conferences, the National Association of Surety Bond Producers, various CFMA chapters, numerous CPA firms, and various organizations specializing in construction and surety. Mr. Eskin also assists each year in the authoring of the AICPA Audit Guide Alert and the AICPA Construction Industry Updates.

Richard M. Feldheim, MBA, JD, LLM, CPA, is a nationally known author and lecturer for the AICPA, the Practicing Law Institute, Seton Hall University and the University of Arizona. His background includes positions as a senior partner with an Arizona law firm and a CPA with Price Waterhouse.

Theodore Z. Gelt, JD, LLM, is a shareholder and director of the law firm of Gelt & Grassgreen P.C., Denver, Colorado, and has practiced and taught tax law for almost 30 years. He earned his J.D. from the University of Denver, College of Law and his LLM. in Taxation from New York University. He has given hundreds of seminars throughout the U.S. on federal tax subjects. He is an Adjunct Professor at the University of Denver, College of Law, Graduate Tax Program. His articles have appeared in The Colorado Lawyer, The American Bar Association Journal, ALI-ABA Course Materials Journal, and The Practical Lawyer.

Russell T. Glazer, CPA/ABV, MBA, is a Certified Business Appraiser, certified by the Institute of Business Appraisers. He has been performing appraisals of interests in privately held companies for buy/sell transactions, mergers and acquisitions, marital dissolution, gift and estate tax purposes and litigation support. He is also experienced in conducting forensic accounting examinations for marital dissolution and litigation support. This experience covers a broad range of industries, including manufacturing, wholesale, retail, service and construction. As a Certified Public Accountant, Mr. Glazer has over 20 years of experience as a business advisor and analyst, providing services in the areas of auditing, financial statement preparation and analysis, forecasts and projections, budgeting, cost accounting and product pricing. Industry experience includes manufacturing, construction, wholesale, service, not-for-profit and retail.

Mark Gorman, CPA, is an author, lecturer, and consultant who works primarily with not-for-profit organizations. He has spent over 20 years as an auditor and financial manager of NPOs, including 8 years as the Director of Finance and CFO of the Planned Parenthood Federation of America. He has worked as a volunteer Treasurer and board member for a number of community based organizations. He was a member of the American Institute of Certified Public Accountants (AICPA) Tax Exempt Organizations Committee and the Not-for-Profit Organizations Committee. Mr. Gorman was an adjunct professor of Accounting and Economics at the University of Vermont and Vermont State College, and currently teaches Accounting at Sonoma State University. He also has taught seminars for the Foundation for Accounting Education (FAE) and the AICPA, and has made presentations at AICPA national conferences and other professional forums. He has authored articles appearing in the Journal of Accountancy and Philanthropy Monthly, and written one and two-day CPE courses on not-for-profit accounting for the FAE and the AICPA. Additionally, he is the author and speaker of Bisk Education’s Not-For-Profit Organizations: Accounting Considerations program.

Leita Hart, CPA, is a professional trainer and course author. She has conducted and developed courses on cash flow, audit supervision, budgeting, writing audit reports, finance for non-financial managers, presentation skills, client relations, and auditing standards. She is a Certified Public Accountant and a Certified Government Financial Manager. She serves on the board of the local chapter of the National Speakers Association and is a member of the American Society of Training and Development. Ms. Hart was awarded the Outstanding Discussion Leader Award for 1998-99 by the Florida Institute of CPAs.

Kyleen W. Hawkins, PhD, CPA, CISA, CGFM, CIA, CCSA, is one of the founders and CEO of Providential Services, Inc. (PSI) where she is in charge of the company’s educational services. Kyleen was also a Professor of Accounting at the University of Arkansas at Little Rock (UALR) for 12 years. In addition, Kyleen has published in such journals as The Journal of Corporate Accounting and Finance, The Journal of International Accounting, Auditing, and Taxation, The Internal Auditor, and the Journal of Government Financial Management. Kyleen’s previous work experience includes employment with the Division of Legislative Audit in Louisiana and various accounting positions with health care, construction, and oil & gas companies. In addition to her other responsibilities, Kyleen is an author for Bisk Education, Inc. In this role, she develops self-study continuing education courses for CPAs.

James T. Hemelt, JD, CPA, is an adjunct professor in the Georgetown University School of Business and consults frequently on international tax matters, particularly in the area of transfer pricing documentation issues. Mr. Hemelt has spent his entire career working in the international tax area, focusing on transactional issues as well as tax compliance and financial statement reporting issues. Most recently, he was Senior Director of Taxes for PSINet Inc., where he had responsibility for the income tax disclosure and FAS 109 implementation.

Peter B. Heyler, MBA, CPA, presently has his own consulting firm in Newtown, Pennsylvania where he specializes in the areas of strategic, financial, and business development planning for small and medium-sized clients in a variety of businesses. He has experience and expertise in general management, accounting, finance, business strategy, personnel, and data processing management. earned a BA degree in Economics/Mathematics from Yale University, and an MBA degree from Harvard Business School. He also received his CPA certificate from New York and Pennsylvania.

Gregory J. Lane, CPA, CFP, is an experienced CPA and Certified Financial Planner with Lane Financial, PC, in Scottsdale, Arizona. His background includes 20 plus years in the fields of tax and financial planning, as well as a Master’s Degree in Taxation and a Bachelor’s Degree in Finance. Mr. Lane’s varied background makes him an excellent resource for those looking to accumulate wealth and to create financial independence. Prior to founding his own company, Mr. Lane worked for several local and national public accounting firms. Through Lane Financial, Mr. Lane provides analysis and planning that help his clients increase their net worth, protect their wealth, and reduce investment and tax expense. Among his services for clients are brokerage, insurance and asset management services.

Jennifer F. Louis, CPA, has more than 14 years of experience in designing and instructing high-quality training programs. In 2003 she joined Emergent Solutions Group, LLC, a consortium of professionals serving organizations on a project- or part-time basis to create a division dedicated to training services. Most recently, Ms. Louis was executive vice president/director of training services at AuditWatch, Inc., a premier training and consulting firm serving the audit profession. She began her career at AuditWatch as vice president of product development. Before joining AuditWatch, Ms. Louis was the financial/operational audit manager at AARP. Ms. Louis also was an audit manager for Deloitte & Touche LLP. During her years at Deloitte & Touche’s Washington D.C. office, she was a frequent local and national instructor. She also served as an instructor for the firm’s national “Train the Trainers” Program. She is a member of the American Institute of CPAs and the American Society for Training & Development, and is licensed to practice in the Commonwealth of Virginia.

J. Russell Madray, CPA, CIA, CMA, CFM, is president of The Madray Group, Inc., which helps businesses, accounting firms, and other organizations understand and implement technical accounting and auditing issues. The Madray Group, Inc. specializes in providing technical reviews, inspection services, and technical assistance to small and medium size accounting firms throughout the U.S. As an author, Mr. Madray is responsible for several of the profession’s best-selling books. He also authors many of the AICPA’s publications and is a frequent contributor to the Journal of Accountancy. In addition, he speaks to hundreds of groups each year on accounting and auditing topics and has made presentations in more than 40 states and several foreign countries. Mr. Madray has more than 20 years of professional experience, including 15 years in public practice. He is a certified public accountant, a certified internal auditor, a certified management accountant, and a certified financial manager. He is a past member of the AICPA’s Accounting and Review Services Committee and a past member of the Board of Directors of the SC Association of CPAs.

David H. McReynolds, CPA, FHFMA, has more than 30 years experience as a healthcare administrator. He is currently Vice President and Chief Financial Officer for Fort Sanders Regional Medical Center in Knoxville, Tennessee. He has previously held senior administrative positions in both for-profit and not-for-profit acute care and behavioral health hospitals in Tennessee, Florida and Nebraska. He is a licensed certified public accountant in the state of Tennessee, a Fellow of the Healthcare Financial Management Association and a certified managed care professional. With a keen interest in the development of services for older people and their families, Mr. McReynolds has authored a number of courses on related topics and advises CPAs on issues related to the start-up of Eldercare practices. He regularly teaches and lectures on a variety of Eldercare topics including pre- and post-retirement financial planning, Medicare and financing long term care. Mr. McReynolds has served for many years as a technical manuscript reviewer for the journal, Healthcare Financial Management, and is a two-time participant in the United States/United Kingdom Healthcare Financial Management Exchange Program. He received an Innovation Award from the Institute for Behavioral Health and was a finalist for the Diamond Award presented by the Mental Health Association of Greater Knoxville. He has also received numerous awards of recognition in the field of healthcare finance and accounting.

Dr. Steven M. Mintz, CPA, is a professor at California Polytechnic State University in San Luis Obispo, CA. He has a DBA in Accounting and International Business from George Washington University, an MBA in Management Sciences from Syracuse University, and a BS in Accounting from Long Island University. Dr. Mintz has served as the Dean of the College of Business & Public Administration at California State University, San Bernardino, and was the Chair of the Department of Accounting at Texas State University and San Francisco State University. Dr. Mintz has served as an expert panelist for cases in the Quality of Financial Reporting for the American Institute of CPAs. He also participated in a focus group for the Society of Management Accountants in Canada in its project “Implementing Corporate Ethics Strategies.” Dr. Mintz has published over 20 research papers in ethics includ¬ing “Ethical Dilemmas of Outsourcing” in the March 2004 issue of the CPA Journal. His textbook, Ethical Obligations and Decision-Making in Accounting: Text and Cases, was published by McGraw-Hill Irwin in 2008.

Paul Munter, PhD, CPA, is currently a Partner in the Department of Professional Practice—Audit with KPMG. Previously, he served as KPMG Professor and Chairman of the Department of Accounting at the University of Miami in Coral Gables, Florida. He also served as the Academic Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission from 2002-2003 where he worked on many of the Commission’s Sarbanes-Oxley initiatives and rule-making activities. Dr. Munter has been active in the standard-setting process in the U.S. including serving as a member of the AcSEC Task Force the AICPA’s SPE Task Force. Dr. Munter was honored by the Texas Society of CPAs as its first “Outstanding Discussion Leader.” He has also been honored by the Florida Institute of CPAs as its Outstanding Educator and by Beta Alpha Psi as the National Business Information Professional of the Year.

E. Lynn Nichols, CPA, A practicing CPA for over 35 years. Mr. Nichols is the founder of Nichols – Patrick Incorporated, as a developer of continuing education programs and practice aids for CPAs. He is a regular contributor to Bisk Education’s CPE Network, a volunteer member of the tax division of the AICPA, a member of the Board of Visitors of the School of Accounting at the College of Business of the University of Oklahoma. In 2005, Mr. Nichols was honored by the Ohio Society of CPAa with its Gold Medal for Meritorious Service to the Accounting Profession. Mr. Nichols serves as an advisor to CPA firms across the U.S. on matters of federal income taxation, litigation services and IRS procedures.

John L. Norman, Jr., JD, is an attorney in private practice in Washington, D.C., where he specializes in closely held business organizations, as well as estate and financial planning. He is the former National Director of Taxation for the accounting firm Pannell Kerr Forster, and the former chair of PKF’s International Tax Committee. He is also a member of the International Tax Planning Association. Previously, he was the Director of Tax Policy for Potomac Electric Power Company. He also taught at College of William and Mary and George Washington University. Mr. Norman is a noted speaker and author of a number of publications in the area of federal taxation and a regular contributor to CPE Network.

C. Lynn Northrup, CPA, CPIM, is an author, authoritative business advisor, and consultant. He develops and delivers executive educational programs based on his professional expertise in operations, performance measurement, and strategic cost management. He has managed major projects selecting and implementing ERP systems. Mr. Northrup has 40 years of experience as a controller, a CPA, and an operational consultant serving a wide variety of industries. He has specialized in conducting operational and workflow assessments focused on business process improvement (Lean Manufacturing and Six Sigma). He has extensive knowledge and experience in business performance management and measurement and the application of strategic cost management and analysis concepts. His training programs have been given to state societies of CPAs nationwide and to large audiences at regional and national conferences. Training experience includes national and regional CPA firms and for national providers of continuing professional education. Mr. Northrup was previously with McGladrey & Pullen’s national manufacturing consulting practice, Price Waterhouse Coopers, and has held various management and executive positions in industry including Controller, Vice President of Finance, and President and Chief Operating Officer.

Kurt G. Oestriecher, CPA, is a partner with Oestriecher & Company of Alexandria, Louisiana. Mr. Oestriecher is partner in charge of accounting and auditing services, and is also involved in litigation support and small business consulting engagements. In addition to his client responsibilities, Mr. Oestriecher has served as a discussion leader for numerous accounting and auditing courses. Mr. Oestriecher was presented the 1998 and 2005 Outstanding Discussion Leader Award by the LCPA, and received the 2006 AICPA Outstanding Discussion Leader Award. Mr. Oestriecher is a member of the AICPA and the Louisiana Society of CPAs (president, 2002). He has also served on the AICPA Accounting and Review Services Committee (2000-04), and is a past member of the AICPA Council. He is a member of the AICPA Joint Trial Board and the AICPA Virtual Grassroots Panel.

Alice Orzechowski, CPA, CMA, EA, is the founding partner of OAO Mohn & Allen CPAs in Maryland. During her 30 years of tax experience, Ms. Orzechowski has received numerous awards from her peers and the community. She continues to stay abreast of the issues today’s parents face in providing higher education to their children.

Betty A. Pendergrass, CPA, CGFM, is Director of Administration for the Kentucky Workers’ Compensation Funding Commission. In her 25-year career in local government finance in Kentucky, she has served as Local Government Advisor Chief for the Kentucky Department for Local Government, chief financial officer in several Kentucky cities and audited local government entities from the public accounting sector. In addition to her financial management and auditing responsibilities, she has also provided training and technical assistance to local government officials and CPAs who audit governmental entities. Ms. Pendergrass has also developed training programs for governmental auditing and accounting continuing education and has authored a number of courses for Bisk Education, Inc.

Robert Edward Pinsker, PhD., CPA, is an Assistant Professor of Accounting, in the College of Business and Public Administration at Old Dominion University, Norfolk, VA. He obtained his M.A.S. from Northern Illinois University and his PhD. from the University of South Florida. He is a board member for the Tidewater Chapter of the Virginia Society of CPAs and has worked with IS and AI/ET committee on drafting proposal of XBRL adoption to the SEC. He won a University Summer Fellowship in 2005 and was awarded a Dean’s Research Grant in 2004. He has also developed, co-written, and presented a number of courses and articles on accounting and auditing.

William Raby, PhD, CPA, is the Past Chairman of the AICPA’s Federal Tax Division. Mr. Raby is a special consultant on tax matters with the law firm of Burgess Raby in Tempe, Arizona, and the former National Director of Tax Services for Touche Ross, as well as a past chairman of the AICPA’s Federal Tax Division.

Thomas A. Ratcliffe, PhD, CPA (TX), is the Director of Accounting and Auditing at Wilson, Price, Barranco, Blankenship & Billingsley, PC (Montgomery, AL). In that role, Dr. Ratcliffe is responsible for quality control within the firm. He is Director Emeritus of the School of Accountancy at Troy University and also serves as accounting/auditing technical advisor to several different associations of CPA firms. Continuing his involvement in service roles within the accounting profession, Dr. Ratcliffe serves on the AICPA Council and the Auditing Standards Board. He is the former chair of the AICPA Accounting and Review Services Committee. He is also a former member of the Private Company Financial Reporting Committee.

Ian Redpath, JD, LLM, is a nationally recognized tax attorney and consultant from Buffalo, New York. He has written numerous articles on contemporary tax problems and has extensive national and international experience in developing and presenting professional CPE programs. In addition to his active tax practice, he serves as a Director of Graduate Tax Programs at Canisius College in Buffalo, NY.

Deirdre Reed, CPA, CGFM, is a graduate of Johnson & Wales University. She is a Certified Public Accountant, a Certified Government Financial Manager, and a Certified Information Systems Auditor. She is the proprietor of the accounting and consulting firm of Reed & Associates. Her firm is certified by NASBA, and Ms. Reed has conducted training in the area of HUD for several years. Ms. Reed has over 17 years experience in auditing Federal contracts, grants and programs. She also has extensive experience consulting for HUD at the Real Estate Assessment Center as well as the Office of Lender Activities.

Rob Reider, PhD., MBA, CPA, is the president of Reider Associates, a management consulting firm located in Santa Fe, New Mexico, founded by Mr. Reider in January 1976. He has applied his expertise in the areas of managerial and administrative systems and methods, data processing, financial and accounting procedures and controls, organizational behavior and theory, management advisory services, management information and control techniques, management training and staff development to engagements in numerous industries and disciplines. He also provides direct consultation to CPA firms in the areas of general practice management, MAS practice development, firm marketing procedures, and the development and conducting of CPE training programs, which are offered nationally to state CPA societies and others by Reider Associates and for which he was awarded the AICPA Outstanding Discussion Leader of the Year Award. Prior to his affiliation with Reider Associates, Mr. Reider was a manager in the Management Consulting Department of Peat, Marwick, Mitchell & Co. in Philadelphia. In addition to presenting CPE programs around the country, Mr. Reider has published numerous articles in professional journals and has presented at various professional meetings.

Herbert R. Rubenstein, Esquire, is a lawyer, educator, author, business advisor, and strategic planner. He has worked with numerous high profile boards of directors to improve their productivity. He has expertise in analytical tools and techniques to enhance growth, bridge gaps, and strengthen competitive advantage for profit and nonprofit organizations. He is the author of several books on business and leadership plus over 100 articles on boards of directors, business planning, and growth strategies. He is a public speaker and sought after advisor to CEOs and boards of directors. Mr. Rubenstein has received the highest rating (AV) from Martindale Hubbell for law practice, and is the founder of numerous nonprofit organizations. He is the President and Founder of the Sustainable Business Group, www.sbizgroup.com, a Denver, Colorado based consulting firm that advised business, educational institutions, and government.

Holly Sharp, CPA, CFP, CFE, is a Director of the Tax and Financial Consulting Departments for Laporte Sehrt Romig Hand. Her experience includes extensive consulting work in the areas of taxation for individuals, corpora¬tions and other entities, as well as financial, estate, and business succession planning. She has expertise in litigation support services including testimony and forensic accounting services in accounting, financial, economic and busi¬ness issues. She was a member of the Litigation and Dispute Resolution Services Committee, from 1996 to 1999 and has published a number of articles pertaining to litigation and forensic examination.

Michael A. Shea, JD, is Special Tax Counsel in the Denver law firm of Rothgerber Johnson & Lyons LLP. As a practicing attorney, Mr. Shea’s practice emphasizes the planning, structure, compliance and tax aspects of tax-exempt organizations, healthcare, and public or non-profit finance. As a speaker and lecturer, Mr. Shea has created and presented numerous law school and continuing professional educational courses and programs for organizations such as the Hawaii Tax Institute, the Hawaii Society of Certified Public Accountants, the Colorado Society of Certified Public Accountants, the Hawaii Institute of Continuing Legal Education, and the Graduate Tax Program at the University of Denver. Mr. Shea has served as Adjunct Professor of Law in Corporate Taxation at the William S. Richardson School of Law, University of Hawaii, and as Adjunct Professor of Law in Exempt Organizations in the Graduate Tax Program at the University of Denver. Mr. Shea has been selected to The Best Lawyers in America in Taxation and also in Healthcare. He is a member of the American Bar Association, the Colorado Bar Association, the Denver Bar Association, and the Hawaii Bar Association, where he also served as Chairman of the Tax Section. He has been admitted to practice before the Colorado Supreme Court, the Hawaii Supreme Court, the United States District Court for the District of Colorado, the United States District Court for the District of Hawaii, the United States Tax Court, the Ninth Circuit U.S. Court of Appeals, and the United States Supreme Court.

Sheldon H. Smith, JD, LLM, a partner at Holme Roberts & Owens, LLP practices within the Compensation and Benefits Practice Group where he counsels his clients on executive compensation, fiduciary duties and qualified retirement plans. Mr. Smith works closely with his clients to design and assist with the implementation and operation of pension benefit plans and equity-based compensation plans. He advises his clients with regard to fiduciary duties, performs fiduciary duty compliance audits on employee benefit plans, ERISA aspects of corporate transactions, and he represents clients before the IRS, Department of Labor and the PBGC. Further, with over 30 years of litigation experience, Mr. Smith defends his clients in ERISA and benefits, tax and probate litigation. Mr. Smith has benefits experience with the public, private, and governmental sectors. Mr. Smith continues to educate other professionals, both within and outside of the legal sector and has done so for the past 25 years. He has presented seminars and given speeches in most of the states to many diverse types of professional groups, including the American Institute of Certified Public Accountants, more than 30 different state societies of CPAs, the National Tax Institute, The University of Denver, Western Pension & Benefits Conference, America Society of Pension Professionals and Actuaries (ASPPA), IACEBS, the Golden Gate Chapter of the California Society of Enrolled Agents, the College for Financial Planning, Financial Planners Association, banking and insurance organizations, and others. In addition to his seminars, Mr. Smith has written numerous articles and course materials in his area of practice. Mr. Smith has been selected to “The Best Lawyers in America,” “Who’s Who in American Law,” and “Who’s Who in American Education.” He is a member of the American Bar Association, the Colorado Bar Association, and the Denver Bar Association. Mr. Smith is admitted to practice before the Colorado Supreme Court, the United States District Court for the District of Colorado, the United States Tax Court, the Tenth Circuit U.S. Court of Appeals and the Seventh Circuit U.S. Court of Appeals.

Geoffrey P. Snodgrass, JD, is an attorney practicing in New Orleans, Louisiana. He has a diverse litigation background and extensive trial experience in state and federal courts. His practice is presently concentrated in toxic torts and environmental law, products liability, real estate and commercial litigation. Mr. Snodgrass is a frequent speaker at continuing professional education seminars and has published numerous articles and monographs. He is a graduate of Tulane Law School and a member of the American Bar Association, the Louisiana State Bar Association, the Defense Research Institute, the Louisiana Association of Defense Counsel and the New Orleans Bar Association.

Charles W. Stanley, PhD, CPA, is an Associate Professor of Accounting, in the Department of Accounting, at Baylor University. He has served as the Regional Chairperson for the Southwest Region for the Auditing section of the American Accounting Association and is currently serving as member of the Professional Ethics Committee of the Texas Society of CPAs. He has served on this committee since 1990 and is currently acting as Chair of the Communication and Education subcommittee of the PEC. He also is currently serving as member of the Special Review Committee of the GFOA, of the Education committee for the Auditing section of the AAA, and the Professional Standards Committee for the TSCPA. He has developed, co-written and presented a number of courses and articles on a various subjects.

C. William Thomas, MBA, PhD, CPA, currently serves as a J.E. Bush Professor and former Chair of the Department of Accounting and Business Law at Baylor University. Dr. Thomas is the former Chair for the American Accounting Association’s Southwestern Regional Audit Section; and recognized for special audit education and curriculum projects developed for Coopers & Lybrand.

Michael J. Tucker, PhD, MBA, LLM, CPA, is a consultant with the accounting firm of T.M. Byxbee Company, P.C., in Hamden, Connecticut, where he handles a wide variety of client transactions, including mergers and acquisitions, entity formations and dissolutions, and distributions to owners/shareholders/partners. He is also a Professor of Accounting at Quinnipiac University in Hamden, Connecticut. Author of over 100 articles and books dealing with various tax topics, Mr. Tucker is a frequent lecturer at conferences and seminars throughout the country. He was a Fulbright Scholar to the former Soviet Union to study tax reform efforts there. Recently, Mr. Tucker has expanded his practice and lecturing to include topics related to the workplace, including sexual harassment and employer/employee relations. He holds an LLM in Taxation from Georgetown University Law Center, a Juris Doctorate from New York University School of Law, a PhD in Accounting from University of Houston, and an MBA from New York University.

Lucinda V. Upton, CPA (KY), CGFM, is a Program Analyst for Kentucky’s Legislative Research Commission. In her 21-year career in state government auditing and accounting, she has held the positions of Assistant Director of Audits in Kentucky’s Office of the Inspector General, Financial Manager in Kentucky’s Medicaid Program, and others. In addition to her auditing and financial management responsibilities, she has provided training and technical assistance to state audit staff, local government officials, and CPAs who audit governmental entities. Ms. Upton has developed training in governmental auditing and accounting. She is the Education Coordinator for the Southeastern Region of the Association of Government Accountants (AGA) and is a past President of the Central Kentucky Chapter. She has authored courses for Bisk Education, Inc., Sheshunoff Publishing, AICPA Continuing Education Division, and the AGA. She has also been a discussion leader for national conferences and training sessions.

Lance Wallach, CLU, ChFC, CIMC, the National Society of Accountants Speaker of the Year, consults on insurance, estate planning, retirement and employee benefit plans as well as other related topics. Mr. Wallach is a frequent speaker at national conventions including those of the National Network of Estate Planning Attorneys, the American Society of Pension Actuaries, the National Association of Attorney-CPAs, the National Association of Tax Practitioners, the National Society of Accountants, the National Association of Enrolled Agents, the National Association of Health Underwriters, Financial Executives International, and the Financial Planning Association, among others. He has authored numerous books and has written for over fifty publications, including the AICPA Planner, CPA Journal, Accounting Today, Employee Benefit News, EA Journal, Advisor Today, the Tax Practitioner’s Journal, and the Physician’s Money Digest.

Kelly Wingard is an Extension Specialist in Taxation and Assistant Editor at the University of Illinois Tax School. In this capacity, she authors and edits up-to-date tax training materials for tax professionals and develops accredited self-study courses for CPAs and enrolled agents. In addition, Ms. Wingard brings to the table 24 years of experience as a tax practitioner in the preparation of individual, fiduciary, and small business tax returns. Along the way, she developed a five-year business plan for the transition of a family-owned business from the founder to second generation individuals.

Randal A. Wolverton, CFE, CPA, CFF, retired from the FBI after approximately 28 years of service and is currently licensed as a CPA in Missouri, Kansas, and Pennsylvania and provides forensic accounting services as a sole practitioner. Mr. Wolverton joined the Federal Bureau of Investigation (FBI) in January 1981, and worked many cases involving violent crime, white-collar crime, drugs, public corruption, domestic terrorism, and healthcare fraud. He was promoted in November 2007 to the Financial Crimes Section, Economic Crimes Unit, at FBI Headquarters and was responsible for program management of corporate fraud, securities fraud, insurance fraud, and mass-marketing fraud matters. Mr. Wolverton, along with other subject matter experts at FBI Headquarters and the FBI Academy, was responsible for upgrading and enhancing the New Agents Training Program at Quantico, Virginia. Mr. Wolverton was accredited as a Certified Instructor after completing the FBI Instructor Development Course, and thereafter, provided instruction on white-collar crime matters to FBI Special Agents at the FBI Academy.