Auditing and Attestation for the CPA Exam: Kaplan CPA Review

At Kaplan, we have learned that the best educational programs are backed by knowledgeable and talented teams to construct and deliver the material. We have assembled the most effective, well-respected and competent team of professional writers and instructors to deliver Kaplan CPA Review.

Dr. Andrew C. Temte, CFA - CEO
	Andrew Temte is CEO of the Kaplan Schweser and Kaplan Financial Education divisions of Kaplan Professional. He started his financial services education career in 1991, working together with Dr. Carl Schweser until 1999 to build Kaplan Schweser into the global leader in CFA^® Exam review. Upon its acquisition by Kaplan, Inc. in 1999, Temte took the reins of the Kaplan Schweser organization. Under his direction, Kaplan Schweser has been positioned as a leading global provider of innovative, efficient, and effective financial education solutions. In October 2007, he assumed responsibility for the Kaplan Financial Education division, which provides study tools for high-stakes securities and insurance licensing exams as well as the Certified Financial Planner (CFP) designation. During Temte’s tenure, he has collaborated with some of the industry’s most respected business leaders and academicians to research, develop and implement new courseware for designations such as Certified Public Accountant (CPA), Financial Risk Manager (FRM), and Chartered Alternative Investment Analyst (CAIA). In addition to cutting-edge product development and implementation, Temte has made numerous and successful business acquisitions including the Study Seminar for Financial Analysts, Excel/JKE Exam Review, Koppel & Wiley, and U.S. CPA Success. Temte earned his doctorate in finance at the University of Iowa with a concentration in international finance and investment theory. Temte holds the Chartered Financial Analyst^® (CFA^®) designation and has over sixteen years of university teaching experience in the areas of corporate finance, investments and international finance.
Top
Denise Probert, CPA - Vice President, CPA Education
	Denise is also an associate professor in the Dahl School of Business at Viterbo University, La Crosse, Wisconsin, where she has been teaching accounting and financial management since 2000. Denise primarily teaches advanced accounting, auditing, federal taxation, cost accounting, and financial management. In addition, Denise teaches quantitative decision making in the master of business administration program at Viterbo University. Denise is active on campus serving on many committees and currently as faculty assembly vice president. Prior to teaching at Viterbo, Denise taught at Upper Iowa University, Dakota State University, Southwest State University, and Wayne State College. Denise has a master of professional accountancy from the University of South Dakota. In addition, she holds a master of science in business and a bachelor of arts in business education from Wayne State College. She is a CPA, licensed to practice in the state of Wisconsin, and a member in the American Institute of Certified Public Accountants, American Accounting Association, North American Accounting Association, Wisconsin Institute of Certified Public Accountants, and American Society of Women Accountants. Denise has recently served as member and treasurer of Gundersen-Lutheran’s Partners board. Denise is a national and international speaker on the implications of the Sarbanes-Oxley Act of 2002 on non-profit organizations, building a culture of ethical behavior, and ethics education.
Top
Aubrey Glazman, CPA/ABV, CFE, LLB, CA, CBV - VP for Product Development
	In 1991, Aubrey Glazman passed all four parts of the CPA Exam on his first attempt and, over the past 16 years, has helped more than three-thousand students pass the CPA Exam. Mr. Glazman directed and instructed in the York University and CPA Success Review Courses from 1994 to 2007, and is the author of the highly acclaimed CPA Success Review Course study binder. Prior course participants have achieved exceptionally high success rates on the CPA Exam. Mr. Glazman holds a Law degree, an MBA, and is also a Chartered Accountant, Chartered Business Valuator, and Certified Fraud Examiner. In 1998, Mr. Glazman was accredited as a CPA specialist in business valuation by the American Institute of Certified Public Accountants after passing the AICPA's annual Accredited in Business Valuation (ABV) specialist examination. He is currently the Vice-President for CPA Product Development at Kaplan CPA Review and is the former Academic Department Chair of Accounting at Kaplan University. His evaluations as an instructor are consistently excellent. Current Roles: Intensive Review Content Online Instructor
Top
Teresa Anderson, CPA, CMA - Content Manager
	Teresa has been involved in accounting education for the past 34 years and has a decade of experience in CPA Review. She taught accounting full time at the University of Texas at Dallas for 12 years, where her specialty was intermediate accounting and financial accounting for MBA students. Teresa also is experienced in teaching management development courses in a corporate university through her role as a certified facilitator for an international business training company. In addition, Teresa has 15 years of experience in corporate accounting, including several years as a controller and CFO. Even during those years spent in industry, Teresa continued to teach on an adjunct basis at various colleges and universities in Dallas and Atlanta. Teresa graduated from Georgia State University with a BBA degree in economics magna cum laude and then completed her masters degree in professional accountancy from GSU. She passed both the CPA and CMA exams on the first attempt and is licensed as a CPA in Texas. Current Roles: Content
Top
Norman Faeth, CPA (inactive) - Content Specialist
	Norm earned an MBA from the University of Wisconsin-La Crosse (Wisconsin) and a bachelor of science degree in accounting and economics from Western Illinois University (Macomb, Illinois). He holds a Certified Public Accountant certificate from the state of Minnesota. Prior to joining Kaplan Schweser in 2005, Norm worked for the past 30 years in industry in positions as controller and CFO. At Kaplan Schweser, Norm has worked in the Content Department and is presently engaged in a CPE course update project. Current Roles: Content
Top
Joe Ben Hoyle
	Joe received his masters in business and economics from Appalachian State University and his BA in accounting from Duke University. He is currently an accounting professor in the Robins School of Business at the University of Richmond, where he has been chosen as Distinguished Educator and Omicron Delta Kapa Professor of the Year multiple times. Previous teaching experience includes the School of Business at the College of William and Mary and the department of business and economics at Gardner-Webb College. He has authored or co-authored several textbooks, Advanced Accounting (McGraw-Hill), Fundamentals of Advanced Accounting (McGraw-Hill), The Lakeside Company: An Audit Practice Set (coauthored with Dr. Richard Scott of the University of Virginia and Dr. John Trussel of Hood College, Prentice-Hall, Inc.), and Fast Track CPA Exam Review (John Wiley & Sons, Inc.). Joe is the creator and coordinator of the University of Richmond CPA Examination Review Course as well as teacher of 75 percent of the classes. This course, one of the largest such programs between Atlanta and Washington, D.C., has enabled approximately 1,800 accountants to complete the national CPA Examination and, thus, become Certified Public Accountants.
Top

Dr. Mark Alford, CPA
	In 2003, Mark joined the faculty at DePaul University after moving to the Chicago area from Texas. He has previously held faculty positions at the University of Texas at San Antonio from 1986-2003, the University of Houston from 1979-1986, and Baylor University during the 1977-1978 academic year. Mark’s teaching areas are financial and managerial accounting, and his research interests are in accounting education and ethics-related issues. Dr. Alford completed all of his post graduate education, including his Ph.D. in 1978, at Texas A&M University. He also holds a CPA certificate in Illinois. Mark has fifteen years of experience in CPA review, both in content development and in teaching classes. Current Roles: Content
Top
Kelly A. Blacker, CPA
	Kelly is currently an assistant professor of accounting at Mercy College, where she teaches financial, managerial and advanced accounting, and a CPA review class. In addition she teaches auditing in both the undergraduate and graduate programs. Prior to holding this position, Kelly was a manager at Arthur Andersen in the New York office where she designed, developed, and conducted training courses for internal staff as well as for clients worldwide. Kelly was also an auditor at Arthur Andersen. She has 20 years of experience in teaching auditing and conducting audits. Kelly holds a BS in psychology from the University of Illinois and an MBA in accounting from Baruch College. Kelly is a member of the AICPA and New York Society of CPA Current Roles: Weekly Program Instructor
Top
Dr. Cassie Bradley, CFP
	Cassie is currently a fulltime faculty member at Dalton State College with prior teaching appointments at Auburn University, Troy State University, Mercer University, and Georgetown University. She received her BBA, cum laude, from Georgia State University and her PhD in taxation from the University of Alabama where she was named a graduate fellow. Prior to her academic life, Cassie worked for Deloitte and Touche and was a senior tax manager for Federal Express Corporation. She now teaches in the areas of taxation, financial reporting, and managerial accounting. Her primary research interests include taxpayer behavior and personal financial planning. Cassie is president of Market Results, an exclusive financial planning practice and is actively involved in professional associations, including the Financial Planning Association and the American Taxation Association. Current Roles: Content
Top
Gary G. Brown
	Gary is currently the associate dean for the School of Business at Western Technical College. He has been in this role since May of 2005. He works within the School of Business and as part of various college-wide teams to supervise people and programs in an effort to provide the best education possible for all students. Gary’s business experience includes two years in college administration, five years working as a business consultant specializing in computer software implementations, sixteen years with manufacturing firms ranging from small privately held firms to Fortune 500 companies, and five years in the construction industry. His responsibilities included oversight of educational programs, financial and accounting functions, managing IT functions, sales and marketing of products, and project management. Gary holds an MBA from the Lake Forest Graduate School of Management, a B.S. in business from Lake Forest College, an associate degree in accounting, and a microcomputer specialist associate degree. He enjoys officiating youth sports, music, reading, golf, spending time with his family and pets, and participating in various sports. Current Roles: Online Instructor
Top
Rhonda Burton, CPA
	Rhonda is the proprietor of a public accounting firm offering a full range of accounting and consulting services to a diverse client base. She began her career with Ernst & Young in its accounting and auditing department, working primarily with Fortune 100 and SEC reporting clients. Her experience at Ernst & Young also encompassed work with governmental entities, including a large municipality with wide-ranging operations. She furthered her accounting career as senior account for Chiquita Brands International, Inc., and was responsible for the financial reporting for eight transportation subsidiaries. Later Rhonda was the finance officer/tax commissioner for the City of Springdale, Ohio, and was department director for both its finance and tax departments, working closely with the city administration and other department directors regarding all financial, accounting, and tax matters. The focus of her current practice is on accounting and reporting solutions for individuals, small businesses, and governmental entities. Current Roles: Content
Top
Stephen Chaplin, CPA, JD
	Stephen received his BA from the University of Connecticut and his JD from the University of Miami in Florida. He was a co-author of West’s Business Law in 1980 and was a practicing attorney in Richmond, Virginia, from 1980 to 1996. He is an associate professor at the University of Richmond, teaching business law, corporations, and bankruptcy. For the past 19 years, he has worked with Hoyle CPA Review.
Top
Stanley Chu, CPA
	Stan received his MBA from St. John’s University. He teaches full time at the Borough of Manhattan Community College and part time at Baruch College, which are part of the City University of New York system. Prior to joining CUNY, where he has taught since 1982, Stan taught at the Long Island University’s School of Business. His teaching experience also includes being a seminar leader and instructor, teaching courses for AT&T, J&J, SONY, BASF, and Deloitte & Touche. He is also a frequent conference speaker. Stan received his CPA designation in 1982 and is a member of the AICPA and NYSSCPA. In addition to his teaching experience, Stan has worked as a financial analyst for the Port Authority of New York & New Jersey and Doubleday & Company and for various public accounting firms. Current Roles: Weekly Program Instructor
Top
William Copeland, CPA, CMA
	Bill holds a BS degree in accountancy from Oklahoma State University and an MBA in Finance from the University of Texas at Arlington. He has over a decade of experience in corporate accounting in Fortune 50 companies. Bill has been a professor of accounting for the past twenty years. His areas of expertise include managerial accounting, accounting systems, and financial accounting. Bill has supported Kaplan in the development of content for CPA Review and Professional Development courses. Current Roles: Content
Top
Dr. Peter DeVries
	Peter earned his doctorate in computer information systems and quantitative analysis from the University of Arkansas in 1994 and is currently serving as a professor of CIS at The University of Houston-Downtown. He has published in a variety of journals in topic areas, including wireless networking, the Internet, website design, the eBay economy, Electronic Data Interchange, on-line education, entrepreneurship, and data portrayal. Prior to earning his doctorate, Peter was employed as a manufacturing engineer in the aerospace industry and later as a management consultant for KPMG. Peter has also spent time as an information systems consultant using SAP for the implementation of firm-wide enterprise systems.
Top
Dr. John H. Earl
	John is a finance professor at E. C. Robins School of Business, University of Richmond and previously taught at Arizona State University. He has received numerous awards for his teaching and is the current holder of the David Meade White Distinguished Teaching Fellow award. His Ph.D. in finance is from Arizona State University. John’s articles have been published in many professional journals, and he has presented papers at business and economics conferences. In addition, he has reviewed several textbooks.
Top
Dr. Ruth W. Epps
	Ruth is a professor of accounting at Virginia Commonwealth University in Richmond, Virginia. A significant portion of Ruth’s academic life at Virginia Commonwealth University has been spent coordinating accounting programs, modifying curriculum development, preparing students for successful careers in all areas of accounting—governmental/public/private—fundraising, and various other activities including serving as the VCU Faculty Advisor of the National Accounting Society, Beta Alpha Psi. The focus of Ruth’s research and teaching has been in cost/managerial accounting and governmental/not-for-profit accounting, which also include regulatory accounting. She is a CPA and a member of the American Accounting Association (AAA), American Institute of Certified Public Accountants (AICPA), the Association of Government Accountants (AGA), the Financial Executives International (FEI), the National Association of Black Accountants (NABA), and the Institute of Management Accountants (IMA). She is very active in the regional and local accounting professional organizations. Ruth is a graduate of the 1999 Leadership Metro Richmond (LMR) class and a 2001 graduate of the Virginia Commonwealth University Grace E. Harris Leadership Institute. Her research work has been published in such journals as Research on Accounting Regulations, Advances in International Accounting, The Accounting Forum, The Government Accountants Journal, Critical Perspectives on Accounting, The CPA Journal, Journal of International Auditing, Accounting and Taxation, and other academic and scholarly journals. Ruth has made numerous research presentations at various regional and national symposiums. Current Roles: Content
Top
Dr. Yihong (Daniel) He, CPA, CMA, CFM
	Yihong is an assistant professor of accounting at Monmouth University. He received his PhD in accounting from Cleveland State University and his BA and MA from NanKai University in China. He passed both the CPA (1998) and CMA (1999) on the first attempt. At Monmouth University, Yihong teaches courses in principles of financial accounting, intermediate accounting, and cost accounting. His research interests include financial reporting and disclosure, financial statement analysis. Yihong has published research papers in Review of Quantitative Finance and Accounting, Asia-Pacific Journal of Accounting & Economics, and Academy of Accounting and Financial Studies Journal. Prior to his PhD study, Yihong worked as a financial consultant of Investment Bank Division at Shanghai International Securities Corporation in China. Current Roles: Weekly Program Instructor
Top
Lynn Irving, CPA
	Lynn has 30 years of accounting and auditing experience. She has worked with clients in a variety of industries, including manufacturing, energy, financial services, governmental, and not-for-profit. Lynn has been an adjunct college professor for 22 years, specializing in financial accounting and audit. She has also taught continuing professional education courses for the American Institute of Certified Public Accountants and the Texas Society of Certified Public Accountants. Lynn received her BS in accounting from Indiana State University and an MS in management and administrative sciences with a concentration in accounting from the University of Texas at Dallas. She is a member of the Texas Society of Certified Public Accountants. Current Roles: Online Instructor Content
Top
Tom Knothe, JD
	Tom earned his law degree from Willamette University and is a member of the Wisconsin and California bar associations. He has been teaching business law and personal economics at Viterbo University in La Crosse, Wisconsin, for more than ten years. He is an assistant professor in Viterbo’s Dahl School of Business and director of its MBA program. Before entering higher education, Tom practiced law as a partner in a private law firm and then as chief legal officer in the corporate world. Tom has authored and presented business law papers at international conferences the last two years, recently testified before the Insurance and Banking Committee of the Wisconsin Senate, and argued four cases before state supreme courts. Tom also ranked first in his class during his third year of law school as a visiting student at the University of San Diego.
Top
Darren Lee, CFA, CPA, CA
	Darren currently operates his own consulting practice in Toronto, dealing primarily with accounting, tax and finance issues for both corporate and personal clients. He was formerly a tax manager with KPMG, an auditor with Deloitte, and an account manager in the Private Banking group at the Royal Bank of Canada. Darren is a CFA® charterholder as well as a Chartered Accountant (CA) and Certified Public Accountant (CPA-Illinois). He graduated from the University of British Columbia with a bachelor of commerce degree. Darren has extensive experience in lecturing and grading activities relating to professional finance and accounting programs. He currently manages and teaches in the weekly CFA exam preparatory course in Toronto as well as authoring/editing CFA and CPA study materials, all for Kaplan Schweser. In addition to these activities, he maintains part-time careers as a real estate broker and a concert pianist. Current Roles: Content Weekly Program Instructor
Top
Dr. Lydia Rosencrants, CPA, CMA
	Lydia attended the University of Richmond, graduating summa cum laude with a degree in accounting. She worked for the State of Virginia and Ernst and Young briefly before returning to Michigan State University, Eli Broad School of Management, for her Ph.D. in accounting. In 1999 she was hired by LaGrange College to start their accounting program. She is currently the chair of the accountancy department at LaGrange College. Lydia is also a Certified Management Accountant (CMA). Current Roles: Content
Top
Kurt Stanberry
	Kurt is a professor of legal studies in the University of Houston system. He is also a licensed Texas attorney. He has been involved in the CPA exam preparation industry for 30 years, the past several of which have been with Kaplan, (where he has written materials, filmed videos, and created other content in the area of law). He received his BA from Yale University, his MBA from Temple University, and his JD from the University of Houston. He is an active public speaker and seminar leader for various national organizations (such as the American Institute of Certified Public Accountants, Financial Executives Institute, and others). He also practices law in the areas of business law and estate planning. He is a member of the American Academy of Legal Studies in Business and has authored a variety of articles in scholarly journals, supplemental textbooks, and numerous professional continuing education handbooks. Current Roles: Content
Top
Denise Stefano, CPA
	Denise is currently the Director of Educational Content Development for SmartPros, Ltd. She is also currently an assistant professor of accounting for Mercy College and an adjunct faculty professor in the accounting department at Fordham University. Prior to holding these positions, Denise was a director with Resources Global Professionals (formerly a division of Deloitte & Touche), an international professional services firm that provides consulting in the areas of accounting, finance, information management, human resources, internal audit, and supply chain management. Denise has over 20 years’ experience in accounting and financial management, having held positions as chief financial officer and controller for both privately-owned and publicly-traded organizations. In addition, Denise has held adjunct faculty positions with both Iona College and Concordia College. Denise holds a BBA in public accounting and an MBA in finance from Iona College and is a Certified Public Accountant licensed in the state of New York. She is also a member of the NYSSCPA, AICPA, and Financial Management Association. Currently, Denise sits on the board of directors for the NYSSCPA Westchester Chapter, co-chairs the Westchester Chapter’s Accounting Careers Committee and has served in the most recent past as chair of the Chapter’s Accounting & Auditing Principles Committee. Denise also serves as the treasurer and board member to the Hudson New York Chapter’s Adoptive Parents Committee and sits on the scholarship committee to the Broadway Training Center, a not-for-profit performing arts school in Westchester County New York. Current Roles: Weekly Program Instructor
Top
Dr. Jerry D. Stevens
	Jerry is a Professor of Finance at the E. C. Robins School of Business, University of Richmond. He has also taught at Southern Illinois University, the University of Virginia, and the University of Illinois. While teaching at each university, he received numerous awards, including outstanding faculty, distinguished service, teacher of the year, and outstanding graduate teacher. His Ph. D. in economics is from the University of Illinois. His major research topics are: financial management, investments, and financial education. He has published several papers in top Finance Business journals and is a frequent presenter at seminars.
Top
Darrel Surett, CPA
	Darrel has taught accounting at Union County College in Cranford, New Jersey, for 20 years. Known for his tireless preparation, he considers himself a teacher, not a lecturer. His teaching experience covers all four parts of the CPA exam. He has assisted thousands of CPA candidates since 1988. He authored the textbook on personal finance, One Step Smarter than the Average…, which is used in personal finance courses at Union County College. Darrel is a partner in the firm of Barry Surett & Co. CPAs. In addition to his professional activities, Darrel teaches classical guitar. Current Roles: Weekly Program Instructor
Top
Marvin J. Williams, JD, CPA, CMA, CFM
	Marvin, a native of Houston, Texas, received both his MBA in finance and his BBA in accounting from the University of Houston. He also holds a Doctor of Jurisprudence from the University of Houston Law Center. He is a Certified Public Accountant (CPA)(Texas), Certified Management Account (CMA), Certified in Financial Management (CFM), and an attorney at law (Texas). In addition to tax preparation and law practice, Marvin is an associate professor in the College of Business at the University of Houston-Downtown.
Top