Frimette Kass-Shraibman, PhD, CPA, is a Professor of Accountancy at Brooklyn College and the Editor-in Chief of Journal of the CPA Practitioner. Vijay Sampath, DPS, MBA, CPA is Assistant Professor at the John Jay College of Criminal Justice at the City University of New York. Denise M. Stefano, CPA, CGMA, MBA is Assistant Professor of Accounting and Accounting Department Chairperson at Mercy College. Darrel Surett, CPA, taught accounting and business courses for 25 years at Union County College. He is a partner in the CPA firm of Barry Surett & Co.