Warren Ruppel, CPA, is a Partner at Marks Paneth & Shron LLP, New York, where he leads the firm's Government Services Practice and also a key leader in its accounting and auditing professional practices department. He formerly was eth assistant comptroller for accounting of The City of New York, where he was responsible for all aspects of the City's accounting and financial reporting. He has over twenty-five years of experience in governmental and not-for-profit accounting and financial reporting. He began his career at KPMG after graduating from St. John's University, New York. His involvement with governmental accounting and auditing began with his first audit assignment-the second audit ever performed of the financial statements of The City of New York. From that time he served many governmental and commercial cline4ts until he joined Deloitte & Touche in 1989 to specialize in audits of governments and not-for-profit organization.

Mr. Ruppel has served as an instructor for m any training courses, including specialized governmental and not-for-profit programs and seminars. He has also been an adjunct lecturer of accounting at the Bernard M. Baruch College of the City University of New York. He is the author of five other books, OMB circular A-133 Audits, Not-for-profit Organization Audits, Not-for-Profit Accounting Made Easy, Government Accounting Made Easy, and Not-for-Profit Audit Committee Best Practices.

Mr. Ruppel is a member of the American Institute of Certified Public Accountants as well as the New York State Society of certified Public Accountants, where he serves on the Governmental Accounting and Auditing and Not-for-Profit Organizations Technical Committees and the Finance Committee. He has also served as the Chair of the Society's Audit Committee. He is also a past president of the New York Chapter of the Institute of Management Accountants. Mr. Ruppel is member of the Government Finance Officers Association and serves on its Special Review Committee.