CPE Instructors

Jeanne M Ballew, MA

Jeanne M. Ballew is founder and president of Ideas in Action, a training and development company dedicated to honing employee communication skills. She also owns and operates Edit Prose, a company providing freelance editing and book coaching services to both fiction and nonfiction writers. She has trained over 17,000 people in areas such as business writing, assertive communication, presentation skills, listening skills, meeting facilitation and diversity.

Robert E. Barnhill III, CPA/PFS, CFP, JD, MBA

Robert E. Barnhill III is an attorney, certified public accountant, personal financial specialist, and certified financial planner who practices in the estate and retirement planning areas. He is also an adjunct professor at Texas Tech University in the Personal Financial Planning Department. He also conducts training sessions for various professional associations throughout the United States.

Mr. Barnhill was the 1996-97 International President for Toastmasters International, a past president of the West Texas Chapter of the Financial Planning Association, and a member of the American Bar Association, AICPA, and the National Speakers Association. Also, The Houston Chapter of the TSCPA awarded him the Outstanding CE Presenter for 2007-08.

Mr. Barnhill has B.B.A., M.B.A., and J.D. degrees from Texas Tech University. He also holds the Toastmasters International Accredited Speakers designation for platform excellence.

Michael Blackburn, J.D., CPA

Michael D. Blackburn is a shareholder in the Salt Lake City law firm of Blackburn & Stoll, LC where his practice focuses on estate planning, tax planning, and issues affecting small business. He has authored two books on estate and financial planning, drafted several pieces of legislation, and written numerous published articles and papers on a variety of legal and tax topics. He currently is a part-time instructor at the University of Utah and serves as Chairman of the Utah Board of Accountancy.

Blackburn is a past chairman of both the Estate Planning Section and the Task Force on Multi-Disciplinary Practice of the Utah State Bar. He is also past President of the Utah Association of Certified Public Accountants and has served two years on the Uniform Accountancy Act Task Force. He has been an instructor who has taught more than 1,000 courses in the past 25 years and received the Outstanding Instructor Award in 1989 and 1999. He was chosen as Utah’s Outstanding CPA in 1997, was elected as a fellow of the American College of Trust and Estate Counsel in 1993, and has been annually recognized as a member of Best Lawyers in America since 2008.

Blackburn received his BS degree in accounting graduating magna cum laude from the University of Utah and his JD degree from Stanford University.

Kim Boyack

Kim Boyack is currently the Senior Stakeholder Liaison for Idaho for Communications & Stakeholder Outreach in the Internal Revenue Service Small Business and Self-Employed Division.

In addition to collaborating with tax professional organizations, small business groups and industry associations to provide tax education and information for their members, Kim conducts practitioner liaison meetings and small business forums to gather feedback and respond to concerns.

Kim has worked for the Internal Revenue Service since 1979 in a variety of positions. For the past 22 years, Kim has worked in a taxpayer education or outreach capacity in one form or another. Kim has a vast range of experience and knowledge of both small business and individual tax law.

Kim is married with two children, one grandchild and another one on the way. She also has five horses, a dog and a cat. Kim has always enjoyed the great outdoors; archery, camping, Dutch oven camp cooking, ATV riding, snowmobiling, hunting, and bow fishing are among her favorite activities.

Dan Chenoweth, MBA

Dan Chenoweth helps clients take their strategy to the bottom line through rigorous project management and change management techniques, and by engaging and motivating their people. With over 25 years of experience, he has held executive level positions in general management and finance in a number of industries including telecommunications, printing and publishing, heavy equipment manufacturing, and apparel manufacturing. Dan lives in Loveland, Colorado.

Fred Christensen, MBA, CPA

Fred M. Christensen is a partner with a local CPA firm in Boise, Idaho where he is responsible for audits of affordable housing projects, not-for-profit entities, and employee benefit plans. He has extensive experience in the affordable housing industry.

Christensen has been a member of the faculty at Boise State University for almost 30 years and has taught introductory, intermediate, and advanced accounting and auditing. Recently, he has participated in the redesign of the introductory accounting classes. He has served on the Peer Review Committee of the Idaho Society of CPAs and the Quality Review Oversight Committee for the Idaho State Board of Accounting.

Christensen graduated cum laude from the University of Utah with a Bachelor of Science in Accounting and Master of Business Administration.

Lucy Clark

Now retired from the IRS, Lucy Clark served as the Technical Advisor for the National Office on Passive Activity Income and Losses (section 469) for the Examination Specialization Program for 13 years. A frequent lecturer both inside and outside the Service, Lucy is known for her ability to transmit complex law in layman's language. She was with the Service for 29 years and held positions in the past as a Field Group Manager, Tax Shelter Coordinator, PSP Programs Coordinator, and Revenue Agent. She holds degrees in Business Administration and in Theology.

Lucy is the primary author of the Passive Activity Loss Guide, which is widely used by IRS Agents and Tax Compliance Officers, as well as the public. She has also written significant technical information on the interest tracing rules and investment interest expense. Additionally, Lucy authored portions of the IRS TEFRA text, partnership text, information on LLCs, and portions of numerous IRS training materials.

She served as a member on each of the teams, which revised Schedule K-1 for partnerships, S corporations and trusts. She lives in New Hampshire, is married, has two adult sons, and raises hybrid daylilies in her spare time.

David T. Daly, Sr., MBA, JD

David Daly, Sr. is a Plymouth, Michigan based attorney who specializes in international joint ventures and licensing agreements. His experience includes 10 years as an in-house lawyer for Chrysler/DaimlerChrysler and eight years as Commercial Director at Durr Systems, Inc. David has drafted and negotiated major deals in Europe, Asia, and North and South America. He has authored several articles providing tips for lawyers on how to draft plain-English contracts.

John Daly, MBA, CPA, CMA, CPIM

John L. Daly is a Chelsea, Michigan based management consultant specializing in costing, pricing strategy and pricing model development. He has taught continuing professional education courses since 1995. Earlier in his career, John was Chief Financial Officer for a Tier 1 automotive parts supplier. He also has been CFO for a large restaurant chain and COO for a window treatments manufacturer and retailing chain. He is the author of Pricing for Profitability published by Wiley & Sons.

Lynda Dennis, CPA, CGFO

Lynda Munion Dennis received her under graduate degree in accounting and finance from the University of West Florida and her Masters in Public Administration and her PhD in Public Affairs from the University of Central Florida. She is a Florida CPA as well as a Florida Certified Government Finance Officer. Lynda was recently on the faculty of the Dixon School of Accounting at the University of Central Florida and is currently a discussion leader for the AICPA. Her most recent government experience was as the finance director for the City of Maitland, Florida. Prior to joining the City of Maitland in May 2000, she was the Assistant to the Chief Financial Officer-Special Projects for the City of Orlando.

Before joining the City of Orlando, Lynda was the Chief Financial Officer for the Central Florida YMCA. Prior to that, she served as the Director of Finance and Administrative Services for the City of Oviedo, Florida for five years. Her experience includes working as an auditor for local and Big 4 firms with an emphasis in the insurance, government and not-for-profit sectors. Lynda also worked as the Special Projects Manager for the Dallas County Community College District and as a grader of CPA exams for the AICPA.

Lynda currently serves on the CPE Advisory Committee of the AICPA. She was a member of the Work/Life Balance and Women’,s Initiatives Executive Committee of the AICPA from 1997 to 2000 and the CPE Advisory Committee from 2001 to 2005. Lynda worked with the Accounting and Financial Reporting Exam Subcommittee of the AICPA for a number of years as well. Additionally, she is active in the FICPA as a current member and former Chairman of the State and Local Government Section, a member of the Editorial Review Board, and serves on the Accounting Principles and Auditing Standards Committee for the FICPA. She previously served on the FICPA Government Standards Review Committee for two years, the Accounting Careers Committee, and the Not-for-Profit Conference Committee for two years. Lynda has also served on the CPE Committee of the Central Florida Chapter of the FICPA since 1989 and was President of the Chapter 2004 to 2005. She served as the Chairman of the Technical Resources Committee of the FGFOA in 1993/94 as well as in 2001/02 and was Chairman of the Certification Committee in 2000/01 for the Florida Government Finance Officers Association.

In recent years Lynda has updated the AICPA State and Local Government Accounting and Audit Guide as well as the AICPA Checklists and Illustrative Financial Statements: State and Local Governments.

Bill Eversole, CPA

Bill is a Director with the Louisville, Kentucky firm of Deming Malone Livesay & Ostroff, CPAs, where he specializes in corporate and partnership tax; high net worth individuals; tax credit and special deduction analysis; and business consulting. Previously, he was owner of a small CPA firm in Louisville where he provided tax planning and compliance services to small businesses and professionals.

Bill has been a discussion leader for Federal Tax Workshops for the past 7 years where he specializes in both corporate and individual tax issues, as well as partnership and s corporation tax matters. He has also presented in the AICPA National Tax Education Program and for the National Association of Tax Professionals.

Bill is a member of the Kentucky Society of CPAs and the American Institute of CPAs. He earned is education from Indiana University Southeast.

Patrick Garverick, CPA

After receiving his Master of Taxation (MT) degree from Arizona State University in 1992, Pat began his own tax and financial planning business as well as writing, reviewing and teaching tax and financial planning CPE training courses around the country. As an award winning discussion leader, Pat’s knowledge, expertise and high energy has made him one of the profession’s highest rated speakers resulting in numerous perfect scores for both knowledge and presentation skills

Jay Giannantonio, MS, CPA, CIA

Jay Giannantonio owns and operates his own consulting firm specializing in project management over finance transformation, internal control, and fraud accounting projects for large and medium-sized firms. He is a frequent speaker at fraud, performance management, and CFO process improvement seminars.

Giannantonio was vice president of internal audit for a national commercial construction equipment leasing and retailer in 2005 and 2006 then director of CFO advisory services for ISA Consulting (now E&Y) from 2007 until he started his own firm in 2011. He began his career with Coopers and Lybrand (now PwC) in the audit and accounting practice, then spent nine years in corporate financial management at Verizon/Bell Atlantic, and then over eight years as a director in the World Class Finance Advisory and internal audit practices at KPMG. He also has been an associate adjunct professor at Widener University in the Master’s in Business Administration program.

Giannantonio earned his Master of Science degree from the University of Pennsylvania and his Bachelor of Business Administration degree, with an accounting concentration, from Drexel University.

Edward A. Harter, CPA

Edward A. Harter is a general practitioner in Canton, Ohio who provides accounting and tax services to his clients.

Ed has been a partner in a multi-office firm with ten partners, a one-office firm with two partners, and a sole practitioner with only one support person. He has instructed CPE programs for 38 years and has presented CPE in all 50 states with consistent "excellent" ratings from program participants. He is continually commended for his ability to reduce complicated tax concepts to understandable English with his “real world” examples. In addition, he has held a number of leadership positions in The Ohio Society of CPAs.

Ed is a graduate of Kent State University.

Glenn L. Helms, Ph.D., CPA, CIA, CISA, CFF, CITP

Dr. Glenn L. Helms has numerous years of experience in public accounting and serves as a consultant to various organizations. He has provided consulting services to Fortune 100 firms, Big Four CPA firms, and financial institutions. He has presented professional seminars, published articles in a wide range of practitioner and academic journals, and written eight continuing education courses.

Dr. Helms was the Arthur Young Fellow in IT Auditing at the University of Houston and has served as Director of Certification for the International Certified Information Systems Auditor program. He has served on numerous national and international academic and professional committees. He has also served on the editorial advisory boards of several national and international journals. He is a multiple year recipient of the Don Farmer Award and also has received the outstanding Discussion Leader Award from state societies and universities.

John Higgins, CPA.CITP, Strategic Advisor

John serves as a strategic adviser to CPAs and the CPA profession in all aspects of leveraging technology. He has authored and presented CPE programs for thousands of CPAs over the past 25 years on technology and practice management issues. John is a pioneer in the development and delivery of web based CPE programs. He has presented “live” web CPE events for groups as large as 600+ participants, as well as many small groups. John assisted the Michigan Association of CPAs as an adviser in the development of their web based CPE model.

John’s primary qualification is his passion for helping CPAs achieve greater success by leveraging technology. He has extensive knowledge and experience working with CPAs throughout the country. John resides in Rochester, Michigan with his wife Karen and their two children.

Vern Hoven, CPA

Vern is a nationally recognized tax lecturer (averaging 100 days a year for CPAs, tax practitioners and REALTORS^® throughout the United States ) and has a Master’s Degree in Taxation from the University of Denver's School of Law (1985). Vern’s hallmark teaching style blends key information with a strong dose of humor and a high-tech presentation. Numerous state CPA Societies have named Vern their “Tax Instructor of the Year” and, during tax season, he is a favorite for interviews on radio (a regular on Real Estate Today), on television, and in newspapers. Additionally, Vern’s speaking skills earned him the coveted Certified Speaking Professional (CSP) designation from the National Speakers Association (one of 430 CSPs out of 3,730 NSA members as of 2006").

Vern has served on many national boards, including the National Association of REALTORS^® Legislative Committee and the Federal Tax Subcommittee. He also served for two years as National Secretary and three years as National Director-at-Large for the National Real Estate Educators Association.

Rebecca Lee, CPA

She has served on numerous AICPA and state society committees including the AICPA Management Consulting Service Professional Practice Subcommittee and Small Business Consulting Practices Subcommittee and is a past member of the Institute's MAS Executive Committee and Personal Financial Planning Executive Committee. She has chaired both the Management Advisory Committee and the Personal Financial Planning Committee of the Alabama Society of CPAs. She currently serves on the South Carolina Association of CPAs' Continuing Professional Education Committee.

She holds a BS degree in Accounting from Jacksonville State University along with a Masters Degree in Accounting from Birmingham Southern College.

Ms. Lee is a discussion leader for all staff level audit training programs as well as, other technical courses. She is a frequent speaker at CPA conferences, and has lectured extensively in the area of management advisory services at professional meetings and seminars for state societies and the American Institute of CPAs. Ms. Lee has served as professor of management accounting in the graduate studies (Master in Public and Private Management) program at Birmingham-Southern College.

She is a member of the Alabama Society of CPAs, the South Carolina Association of CPAs and the AICPA.

John F. Levy, MBA, CPA

John F. Levy, MBA, CPA, is the CEO of Board Advisory Services, a consulting firm that assists public companies, or companies aspiring to be public, with corporate governance, compliance, financial reporting and financial strategies. He has served as CFO of both public and private companies. Mr. Levy currently serves on the Board of Directors of four public companies, including as Chairman of one company and lead director of another. He is a graduate of the Wharton School of the University of Pennsylvania.

Laura Lindal, CPA

PROFESSIONAL ACTIVITIES AND QUALIFICATIONS:
Laura is the chairperson of the Washington Society of Certified Public Accountants’ Auditing and Accounting Review Services Committee. She also is an instructor for the American Institute of Certified Public Accountants. Laura is a licensed certified public accountant in the states of California, Washington and Alaska.

Steven D. Lustig, JD, CPA

Steven D. Lustig is the founder and chief executive officer of Galapagos Financial Partners, LLC, based in Gaithersburg, Maryland and Santa Fe, New Mexico, which for businesses and individuals, specializes in multi-disciplinary services for financial and tax planning, budgeting, funding sources and uses of funds, tax strategies, management structure, finance department operations, and human resource issues.

Mr. Lustig has lectured throughout the United States for the ABA, CPA firms, and national and local business organizations and has authored tax material and courses in closely held business areas, estate planning, and negotiating with the IRS. He is the recipient of the Discussion Leader Award in 2005 (initial award year), 2006, 2007, 2008, and 2010.

Steven M. Phelan, CPA

Steven M. Phelan, CPA is currently a tax manager and assistant technology manager at North Bay Associates, a family group office based in Oklahoma City, Oklahoma. He also owns a small tax and accounting practice as a side business. Prior to this, he spent 12 years in public accounting practice, with a primary focus on tax and technology consulting. He is a Certified Public Accountant and received his Bachelor of Accountancy degree from the University of Oklahoma. He also holds several vendor specific software certifications.

Steven is a member of the Oklahoma Society of CPAs (OSCPA) and the American Institute of CPAs. Through the OSCPA, he has served on the board of directors, was instrumental in creating the New CPA Committee, served as chair of the Technology Committee, and is currently a member of the Taxation Committee. Recently, Steven was selected as a 2012 Trailblazer, an OSCPA member who is under 40, recognizing innovation, professional dedication and community commitment. He also received the OSCPA President’s Award for his work with the New CPA Committee. Steven is also active in the Mustang, Oklahoma community serving as Treasurer for Friends of the Mustang Public Library, Inc.

Mr. Phelan is a frequent speaker at seminars and conferences sponsored by the OSCPA and other local and state organizations. Steven was recently added as the newest member of the K2 Enterprise team where he speaks throughout the nation. Session topics include a variety of computer software titles, such as Excel, Word and QuickBooks as well as covering general technology topics.

Steven has written a number of technology related articles for state and national publications. He is a frequent contributor to CPA Practice Advisor where he reviews various tax and accounting related software solutions.

Ron Rael, CPA

Ron Rael is an award-winning speaker and facilitator who uses advanced learning techniques to deliver measurable, bottom-line results. His custom-fit training systems; along with his effective and fun skill-building approaches enhance the performance and effectiveness of all employees.

A CPA as well as an experienced executive and manager, Ron facilitated and mentored accounting teams in several of the northwest's leading companies. As both a Controller and CFO, Ron designed and installed systems for budgeting, reporting, costing and human resource functions. Ron is also a published author, one book on customer service culture and his second titled: "13½ Strategies for Winning the Budget Wars." His latest book on how leaders can build a culture of integrity and ethical behaviors was published in 2004.

Ron Roberson, CPA

Ron Roberson is a very popular speaker covering individual and business tax topics across the country. For several years, Ron has taught thousands of tax professionals about the latest tax law changes, tax planning opportunities, and tax problem areas. Ron’s energetic, easy to understand and humorous presentation style has made him a crowd favorite.

Ron began his accounting career in the early 1980s with the international accounting firm Deloitte Haskins and Sells. Since 1986, he has owned a CPA firm located in the rural California community of Twain Harte, near Yosemite National Park. Ron is a very active CPA, and draws extensively from his practice to provide practical, real-world examples and solutions for seminar attendees, making complex tax topics easily understandable.

Ron is also a prolific author. He has written and edited numerous tax training manuals for a national CPE provider. His articles focus on such hot topics as business entity selection, taxation of corporations, partnerships and LLCs, and individual income taxation. Ron is also a regular guest on an internet radio broadcast dedication to issues of taxation.

Chris Rouse, CPA

Chris recently finished service on the AICPA Technical Issues Committee (Auditing), and has served on the AICPA Peer Review Committee and the Technical Standards Committee (Ethics). He is currently Chair of the Georgia Society of CPA’s Assurance Services Section, has chaired and served for many years on the GSCPA Peer Review Committee, and currently serves on a Peer Review Report Acceptance Body. Chris recently finished a three year service on the US Department of Labor ERISA Advisory Council, and chaired Working Groups of the Council in 2007 and 2005.

Throughout his career, Chris has instructed numerous audit and accounting training courses, and is a GSCPA Outstanding Discussion Leader. He is a frequent speaker on audit and accounting matters at state and national seminars.

Susan Smith, CPA

Susan Smith, CPA, manages her own firm specializing in tax planning for individuals and business owners. Smith spent 14 years as a Senior Manager in the tax departments of Price Waterhouse and Peat Marwick (the predecessor of KPMG). While at Price Waterhouse, she also held the national specialist designation for the real estate and partnership specialized practice units. While at Peat Marwick, Smith lead the real estate and tax practices locally.

Smith is a frequent speaker at tax conferences and has been an associate adjunct professor at Widener University in the master’s in taxation program. Her ratings have consistently exceeded 4.5 on a scale of 5.0. Also, she recently received the James L. McCoy 2008 Discussion Leader of the Year Award for excellence in teaching. With regard to her education, she earned her Bachelor of Business Administration degree, with an accounting concentration, in 1978.

Douglas J. Van Der Aa, CPA, JD

Doug has been a discussion leader for Federal Tax Workshops, Inc., East Lansing for the past 8 years. He is a lively and energetic speaker – especially on the subject of taxes and ethics, and has extensive experience in leading discussions in conferences, seminars and webinars.

Doug is a regular and highly rated speaker and seminar leader for the Michigan Association of Certified Public Accountants, as well as other organizations throughout the country.

Doug has over 20 years of experience, including tax practice in CPA firms and the practice of transactional business and real estate law as an attorney. Formerly, Doug was a Tax Manager with Hungerford, Aldrin, Nichols & Carter, P.C. in Grand Rapids, Michigan, where his practice concentrated on the tax needs of mid-sized closely held businesses, with their related pass-through entities, complex individual returns including AMT issues, estates and trusts.

He earned his Bachelor of Arts degree with a major in accounting from Dordt College and his Juris Doctor from the University of Illinois College of Law.

Diane D. White, MBA, CPA, CMA

Diane White is a finance and accounting executive with 35 years of control and business leadership expertise in both for-profit and non-profit financial sector entities. She held senior finance and control positions with Freddie Mac and Wachovia Corporation and served as CFO for financial service trade association, student lending, educational services, and IT non-profits. Diane is currently CFO of Workforce Resource, a technology service provider, and lives in Beaufort, SC where she is an enthusiastic boater, published poet and photojournalist.

Gary D. Zeune, CPA

Using 35 years of experience in auditing, corporate finance, and investment banking, Gary D. Zeune, CPA, provides CPAs, attorneys and executives with hands-on experience in fraud and corporate strategy performance improvement.

Mr. Zeune has instructed Strategy Formulation and Implementation in the Executive MBA Program and Accounting and Honors Finance at The Ohio State University. He is also a member of the Education Executive Council and is past chairman of the Education Marketing and Public Relations Committees of The Ohio Society of CPAs. His other memberships include: the American Institute of CPAs, and the Regulation of Public Offerings Committee of the Ohio Division of Securities.

Prior to forming his consulting practice in 1986, Mr. Zeune was an Assistant Vice President of Corporate Finance at The Ohio Company, a Columbus, Ohio investment banking firm. He also spent more than five years in Treasury and Finance at Wendy's International, where he was responsible for mergers and acquisitions, financial and SEC reporting, and corporate finance. He was on the audit staff of Ernst & Ernst from 1973 to 1977; and taught accounting at Ohio University from 1970 to 1973, where he received his bachelors in mathematics and masters in accounting, with honors.

Edward Zollars, CPA

Ed Zollars is in public practice in Phoenix, Arizona as a partner with the firm of Thomas, Zollars & Lynch, Ltd.  He has been in practice for over twenty years, specializing in tax issues for closely held businesses and individuals.

Ed has been professionally involved with both tax and technology issues, combing the two disciplines in starting the first tax podcast (Ed Zollars Tax Update, produced weekly dealing with current tax issues.  He has been a member of AICPA Tax Division Committees dealing with tax and technology issues, and was the Tax Section’s representative on three occasions to the AICPA’s Top Ten Technologies project.  Ed is also a member of the Phoenix Tax Workshop’s Advisory Committee, and currently serves on the Tax Legislation Liaison Committee for the Arizona Society of CPAs.

Ed is a co-author of the Arizona Income Tax Guide published by the Phoenix Tax Workshop, and has written articles published in Practical Tax Strategies and the Tax Adviser. He has been a frequent contributor to a number of professional tax discussion groups, and served as systems operator on the AICPA’s Accountants Forum in the mid 1990s.