Dr. Gary Bulmash is currently a teaching professor at the Robert H. Smith School of Business, University of Maryland. He is also an emeritus faculty member of American University in Washington, D.C. He regularly conducts professional education seminars for AICPA and various state CPA societies, as well as in-house programs for CPA firms. Dr. Bulmash has been recognized as an outstanding discussion leader by the Maryland Association of CPAs and the Greater Washington Society of CPAs. He has also written continuing education materials for the AICPA.