The author, James J. Rigos, is an attorney-CPA-CGMA-CMA-CFM who has written and lectured widely in the area of accounting, law, and professional individual and CPA firm ethics and legal liability. A graduate of Boston University Law School, he has been involved as an advocate or consultant in over 200 legal and ethical claims against CPAs since 1980. He is a former member of the AICPA's Accountants Legal Liability Committee and is admitted to practice in the U.S. Tax and Supreme Courts. He is also a national Director and past officer of the American Academy of Attorney-CPAs (AAA-CPA) and presently chairs their national ethics and dual practice committee.