Dan M. Guy, PhD, CPA, lives in Santa Fe, New Mexico, where he has a litigation consulting practice. He completed an eighteen–year career with the AICPA in New York City in January 1998, where he had overall responsibility for, among other things, the Auditing Standards Board and the Accounting and Review Services Committee. Dr. Guy was Vice President, Auditing, at the AICPA from 1983 until 1996, when he became Vice President, Professional Standards and Services. Dr. Guy has written numerous books on auditing, sampling, and compilation and review. He has represented the profession on numerous occasions before Congress, various regulatory agencies, and at the international level. Prior to joining the AICPA, Dr. Guy was a professor of accounting at Texas Tech University and a visiting professor at the University of Texas at Austin. He was in public practice with KPMG Peat Marwick. In 1998, he received the John J. McCloy Award for outstanding contributions to audit quality in the US. The award was presented by the Public Oversight Board of the SEC Practice Section of the AICPA s Division for CPA Firms.
D. R. Carmichael, PhD, CPA, CFE, is the Chief Auditor and Director of Professional Standards of the Public Company Accounting Oversight Board (PCAOB). He has not participated in the current edition of this book. The views of Dr. Carmichael expressed herein are solely his and not necessarily those of the PCAOB or any other member of its staff. Formerly, he was Director of the Center for Financial Integrity and the Wollman Distinguished Professor of Accountancy at Baruch College, City University of New York. Until 1983, he was the Vice President, Auditing, at the AICPA, where he directly participated in the development of accounting and auditing standards. Dr. Carmichael has written numerous books and articles on accounting and auditing. He has acted as a consultant on accounting, auditing, and control matters to CPA firms, public corporations, attorneys, government agencies, and financial institutions. Dr. Carmichael has served as a consultant to the AICPA, the Securities and Exchange Commission (SEC), the General Accounting Office (GAO), the Federal Deposit Insurance Corporation (FDIC), the Federal Trade Commission (FTC), and other federal and state government agencies. He has also investigated numerous cases involving allegations of fraudulent financial reporting and provided expert witness testimony on those matters.
Linda Lach, CPA, lives in Fairfield, Connecticut. She is the former Associate Director for the Center for Financial Integrity at Baruch College and the former Director of Professional Development for the American Institute of Certified Public Accountants. At the AICPA, Linda was responsible for conferences, seminars, and self–study courses developed for the accounting profession. She has made numerous presentations and written articles on continuing education issues. Before joining the AICPA, she held various financial management positions and worked as an auditor for Touche Ross (currently Deloitte & Touche).
