Michael L. Brand, CPA, CGMA is a partner in the firm of BMSS, LLC. He received his B.S. from the University of North Alabama. He is the current chair elect of the ASCPA Board of Directors, co-chair of the AICPA's ENGAGE conference, and serves on the Accounting Advisory Council for the University of North Alabama. Additionally, he was on the ARSC, Professional Ethics Executive Committee, Peer Review Board, Joint Trial Board, and Quality Control Standards Task Force of the AICPA.