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Aubrey Penning until recently co-ordinated the AAT courses at Worcester College of Technology, and taught a range of units including Management Accounting and the two taxation Units. He has over twenty years experience of teaching accountancy on a variety of courses in Worcester and Gwent. He is a Certified Accountant, and before his move into full-time teaching he worked at for the health service, a housing association and a chemical supplier. Aubrey is author and co-author of a number of our AAT textbooks.Bob Thomas is the Technical Editor of our AAT Taxation textbooks. Bob has been involved with the Education and Training activities of the AAT since 1986, including the development and piloting of the current scheme. He is an external verifier, a simulation writer, a moderator and a contributor at workshops, training days, conferences and master classes. Until recently he was a member of the Learning and Development Board and Chairman of the Assessment Panel.