WARREN RUPPEL, CPA, has over twenty-five years of experience in governmental and not-for-profit accounting. He is the Director of The Government Services group of Marks Paneth & Shron, LLP in New York. He began his career with KPMG in 1979, and joined Deloitte & Touche in 1989. Mr. Ruppel has also served as the chief financial officer of an international not-for-profit organization and as the assistant comptroller responsible for the accounting and financial reporting for the City of New York. He was the secretary of the city's audit committee for over ten years. He is the author of many Wiley books, including GAAP for Governments, Governmental Accounting Made Easy, and Not-for-Profit Accounting Made Easy. Mr. Ruppel is the Chair of the Audit Committee of the New York State Society of CPAs. He is a past president of the New York chapter of the Institute of Management Accounts, and a member of the Government Finance Officers Association where he serves on the Special Review Committee.