Author Name Biography Walter G. Austin, Ph.D., CPA Dr. Austin is a financial planner with Austin Financial Services and is a registered representative of IFG Network Securities, Inc, an Associate Professor Emeritus of the University of Texas at El Paso, registered with the Texas State Board of Public Accountancy as a sponsor of ethics courses. He has published self-paced learning materials for college accounting texts, a computerized audit practice set, audit sampling templates, and several articles in journals. He has also written and presented numerous continuing professional education courses for state and local CPA chapters. Aside from his writing and teaching, he gives speeches to various professional and academic organizations such as the National Association of Accountants, the American Accounting Association, and local CPA chapters. He has received numerous teaching awards and is a former Senior Auditor in the financial services industry with KPMG Peat Marwick. Phil Baker, Author Renowned author Philip Baker has written and collaborated on over one thousand books and developed hundreds of training courses. Phil Baker is the inventor of Keyword Linguistics™, and Wordphasics™, and is the creator of many teaching methods. His teaching principles are used in training by International Corporations and the United States Government. He has developed business methods for marketing, SEO, SEM, Human Resources, and founded over twenty companies worldwide. He has written numerous college academic books, and has developed curriculum for management, marketing, SEO, SEM, business, language, and writing classes. David Bojarsky, Ph.D., CPA Dr. David Bojarsky, Ph.D., CPA, is a professor of accounting and taxation at California State University, Long Beach. He was the chair of the Department of Accountancy for the period 1995-2001. Professor Bojarsky has been a consultant to commercial and nonprofit organizations for over 20 years. Dr. Bojarsky is a licensed Certified Public Accountant in the State of Colorado and is a member of the California Society of CPA’s the American Institute of Certified Public Accountants, and the American Accounting Association. Dr. Bojarsky has several college books to his credit, including Concepts in Federal Taxation and Financial Accounting. He has also published numerous articles in accounting and taxation in journals such as Journal of Taxation of Investments, Journal of Financial Planning, Corporate Controller, The Journal of Accounting, Tax Advisor, Taxation and Finance for Business, and Journal of Taxation. Theodore Callahan, MBA Theodore Callahan, M.B.A., president of I Get It! Development, is a custom software developer and trainer in Microsoft Office. He has trained clients in the U.S. and Asia on topics ranging from seismic data exploration software to UNIX system administration to Microsoft Office Visual Basic for Applications. His articles appear in the Journal of Accountancy. You can contact Theo at: theo@igetit.net and visit his website: www.igetit.net Jay R Carlson, MCSE, MCDBA, A+ Certified Jay has a Master of Public Administration degree in Public Administration and an Associates of Arts degree in Journalism. He also has over 10 years experience writing technical support articles and white papers. Jay currently works as a technical writer and has authored over 3,500 articles for the Microsoft Knowledge Base. He has also written several whitepapers, how-to, and labcasts for Microsoft products, including Small Business Server, Essential Business Server, Windows Server, Internet Information Services, BizTalk Server, SharePoint, Visual Studio, SQL Server and Office. While at Microsoft Corporation, he held a variety of positions including Technical Lead, Product Lead, Content Lead, and Support Engineer. Jay is a Microsoft Certified Systems Engineer (MCSE), Microsoft Certified Database Administrator (MCDBA), and A+ Certified in DOS/Windows and Macintosh. Jay is partner/owner of FatDAWGS.com. Owen Fiore, JD Owen G. Fiore, JD, presently is a consultant, FioreWealthPlanningConsulting, based in Kooskia, ID, and his website, www.owenfiore.com, contains details on his consulting areas, full resume and mission statement. Owen advises families as a team member of their advisor teams on issues involving taxation, estate planning and management succession with an emphasis on valuation, entities such as trusts, corporations, FLPs and LLCs. The overall goal is to carry out effective wealth preservation and management continuity plans. For over four decades Owen was a California tax and estate planning lawyer and he has decades of teaching experience for CPAs, lawyers and financial advisors. His articles and presentations on goals-oriented estate planning are well-documented and have been published in various tax journals and the proceedings of national tax institutes for over 30 years. Steven C Fustolo, CPA, MBA Mr. Fustolo is a partner with the Boston CPA firm of James J. Fox & Company and Director of the National Tax Institute, Inc. He is a frequent lecturer and author of numerous tax and accounting issues affecting closely held businesses. An AICPA author, Mr. Fustolo’s articles are regularly featured in The Practical Accountant and other publications. He is the author of Practice Issues: Compilation and Review, Accounting and Auditing Reference Guide, Everything You Never Wanted to Know About GAAP, Enron: Fraud, Deception and the Aftermath, FASB Review for Industry, and FASB, SSARS and SAS Update and Review and numerous other books and manuals that have been published by Practitioners Publishing Company (PPC) and Commerce Clearing House (CCH). He is the recipient of several Outstanding Discussion Leader awards from many professional organizations including the New York and Florida Societies of CPAs. Mr. Fustolo’s course entitled FASB, SSARS and SAS Update and Review continues to receive accolades and is regarded as one of the top live CPE programs in the country today with ratings that average 4.91 on a scale of 5.0. He speaks regularly for professional groups including being a guest lecturer at the AICPA Advanced Accounting and Auditing Technical Symposium. Mr. Fustolo is the recipient of the Elijah Watts Sells Award (AICPA) and Silver Medal (Massachusetts) for scores received on the CPA Examination. Leita Hart-Fanta, CPA Leita has owned and operated AuditSkills, a training and professional development company, since 1995. She has conducted and developed courses on balanced scorecard management, audit supervision, financial analysis, budgeting, business writing, finance for non-financial managers, cash flow, presentation skills, government auditing standards, and performance measurement. Norman Henteleff, Ph.D., CPA Dr. Norman Henteleff is President of National Business Review Foundation, an accounting and financial consulting and training firm and Managing Editor of Delta Publishing Company. He received his BS and MA degrees (Business and Management) from Arizona State University and his Doctorate (Education) from the University of Southern California. Dr. Henteleff is an adjunct professor of accounting and finance at several universities and colleges and served as Academic Dean at South Bay College. Professor Henteleff has been involved over 20 years in the following areas: CPE curriculum design and development, safety systems management/curriculum development, engineering management/curriculum development, national association of trade and technical schools/curriculum design and evaluation, and human resources management/course design and development. L. Keith Jordan, CPA L. Keith Jordan is a Certified Public Accountant with over 30 years in progressively responsible accounting, supervision, and management experience. His experience in industry has included general and cost accountant, accounts payable supervisor, property accountant, assistant controller, and controller. He has also worked as Controller/Business Manager for a higher education component campus. In addition to his accounting duties, Mr. Jordan’s responsibilities have included network administration, software programming, and information technology development and coordination. Part of Mr. Jordan’s expertise is business applications software. Among other languages and applications, he has worked with FoxPro, Visual Basic for Applications (VBA), FrontPage, and the Microsoft Office Professional Suite. His ability to create software applications and code to meet accounting and business needs has often helped him increase or extend organizational capability and effectiveness. Mr. Jordan is a Certified QuickBooks ProAdvisor and Affiliate. For several years, he taught QuickBooks as a classroom instructor and offered consulting services to help clients with management, accounting, and QuickBooks issues. Mr. Jordan is currently self-employed, engaged in technical writing and editing; he also develops and maintains www.lkjcpa.com, a website aimed at providing tools and resources for small business and individuals. Richard Malekian, MBA Richard Malekian is President of Shareholder Value Consultants, Inc., a management consulting firm specializing in helping client companies create value for shareholders through the implementation of Free Cash Flow and Economic Profit programs. Areas of specialization include the education/training of client personnel in Free Cash Flow and Economic Profit techniques, and the quantification of customer loyalty initiatives using those measurement tools. Prior to founding Shareholder Value Consultants, Mr. Malekian was a Director in the Shareholder Value Management group at PricewaterhouseCoopers, and was also Vice President at Stern Stewart & Company. Earlier in his career, he served as Vice President within the Corporate Finance Group at American Express. His educational background includes an MBA in Finance from New York University, and a Bachelor of Science degree in Finance from the Wharton School of Business at the University of Pennsylvania. Patricia McCarthy, MBA Patricia McCarthy is with CFO Resources LLC, a technology consulting firm that specializes in software training and customized courseware for accountants. Her focus is on Microsoft Excel and Access training. Patricia has been in software training for over 14 years and her client list includes the Indiana CPA Society who awarded her their Outstanding Discussion Leader award. She has been a contributor to the Journal of Accountancy and has published articles in several CPA Society magazines, including Indiana, Missouri and Arizona. She is also certified as a MOS expert in Excel. Patricia is a graduate of the College of the Holy Cross and also holds a MBA from Babson College. She was a full-time Lecturer in Butler University's School of Business for six years and has taught at several of Indiana's other universities. Annette Nellen, J.D., CPA Annette Nellen, CPA, Esq., is a professor in and director of the Masters of Science in Taxation program at San Jose State University. She teaches graduate-level tax courses on tax research, property transactions, tax considerations for high tech companies, tax policy, and tax accounting methods. Professor Nellen is a frequent speaker and author on e-commerce and tax policy and reform topics. She is an author of a BNA Portfolio (#533), Amortization of Intangibles. She has served on the Tax Executive Committee of the AICPA and the board of the American Tax Policy Institute. Since 2006, she has served on the AICPA's Individual Taxation Technical Resource Panel. Colleen Neuharth McClain, CPA Colleen Neuharth McClain is a certified public accountant (CPA) practicing in the fields of financial accounting and controllership. She graduated from the University of Texas, served for more than 15 years as a financial controller for public, private, domestic and international firms. She is also currently writing for the AICPA and various continuing professional education sponsors. Colleen has written approximately 30 courses over the past four years on everything from how to go paperless to the appropriate way to account for equity based compensation. Thomas E Noce, CPA, CFE Thomas Noce, CPA, CFE - Tom is a graduate of Rutgers University with a degree in accounting. He holds a Certificate in Personal Financial Planning from UC Riverside and is a Certified Fraud Examiner. Tom's professional experience includes a variety of clients, including tribal entities, hotels, real estate, construction, homeowners associations, country clubs, nonprofit organizations and others. In addition to his tax and accounting practice, he also performs special engagements dealing with internal controls and fraud prevention and detection. He has authored and taught numerous accounting, auditing, and fraud courses. Michael Rozbruch, CPA Michael Rozbruch, CPA is the founder and Chief Executive Officer of Tax Resolution Services, Co. ‘The Nation’s Leading Authority on Tax Resolution and Mediation’. The firm specializes in solving individual and small business IRS tax problems. Mr. Rozbruch has been a featured guest of nationally acclaimed consumer advocate Alan Mendelson. Mr. Rozbruch has 25 years of general business experience, mostly in the financial arena, with the last seven years, dedicated to helping individuals and businesses solve their IRS collection related problems. He has held the position of Chief Financial Officer of both large and small public companies. He is a graduate of S.U.N.Y. at Brockport, Brockport, New York, with a Bachelor of Science Degree in Business Administration. He is a licensed CPA in the state of Maryland, a charter member of the American Society of IRS Problem Solvers, and a member of the American Society of Tax Problem Solvers. Danny C Santucci, JD Danny earned his Bachelor of Arts in Political Science from the University of California at Irvine in 1969. He received his Juris Doctorate from Boalt Hall School of Law, University of California at Berkeley in 1972, at which time he began practice as a tax attorney in Southern California. In 1980, Danny established the law firm of Santucci, Potter and Leanders, in Irvine, California. With increasing lecture and writing commitments, Danny went into sole practice in 1995. His practice emphasizes business taxation, real estate law and estate planning. He has been admitted to practice before all California and federal courts including the United States Tax Court and the United States Supreme Court. Serving as a lecturer for the Continuing Education of the Bar of California, Golden Gate University, and numerous state C.P.A. societies, Danny teaches a variety of tax, business, CPA and real estate courses. Danny is in demand all across the country as a speaker for all levels of professional and civic organizations and numerous major seminar circuits. The author of over 28 texts, Danny speaks to over 2,000 people per month and travels more than 100,000 miles annually Sheila Shanker, CPA, MBA Sheila Shanker is a consultant with 15 years of experience, including internal controls, SOX, teaching, and consulting. Her main industry expertize is in the non-profit sector. Her articles have been published on national magazines such as "Journal of Accountancy", "Architecture Business and Economics" and "Veterinary Economics".  She is based in Culver City, sunny California. You can reach her through her website www.webshanker.com. Sheila has also just released her first book "Guide to Non-profits - From the trenches" . You can get it at https://www.createspace.com/3397876 Jae K. Shim, Ph.D., CPA Dr. Jae K. Shim is one of the most prolific accounting and finance experts in the world. He is a professor of accounting and finance at California State University, Long Beach, CEO of Delta Consulting Company, a financial consulting and training firm, received his M.B.A. and Ph.D. degrees from the University of California at Berkeley (Haas School of Business), written over 50 college and professional books, and frequently quoted by the Los Angeles Times, Orange County Register, Personal Finance, and Money Radio. He was the recipient of the Credit Research Foundation Award for his article on cash flow forecasting and financial modeling. Jill Trehearne, Author Jill worked 8+ years at Microsoft as a Support Engineer, Content Lead, and Vendor Lead. As Content Lead, Jill wrote technical support articles for Office and many other Microsoft products. Jill's team also won the Microsoft Excellence in Business Award for content publication system project. Jill is partner/owner of FatDAWGS.com. Michael J Walker, CPA Michael J. Walker is a New England-based Certified Public Accountant with over fourteen years of accounting experience in the financial services, information technology services and construction industries. He is currently a Vice President at one of the largest financial institutions in the world. He has an extensive technical accounting background that includes hands-on experience with U.S. GAAP, Canadian GAAP and International Financial Reporting Standards (IFRS). His expertise includes the accounting for derivatives, fixed income investments & securitizations. He graduated from Bentley University with a B.S. in Finance (1995) and a M.S. in Accountancy (2000). Paul Winn, CLU, ChFC Paul Winn CLU ChFC is an insurance and financial writer with more than 30 years experience in the life insurance and securities industry as an agent/registered representative, an agency head, a marketing vice president for a life insurance company and the president of a corporate registered investment adviser. He was a long serving member of the advisory board to the New York State insurance department. He is a published book author and creator of more than 100 insurance and securities training courses.