Don M. Pallais, CPA, has his own national practice in Richmond, Virginia, specializing in technical consulting for traditional and emerging professional services and providing expert witness testimony about accountants’ responsibilities and financial statement matters. A member of the AICPA Auditing Standards Board, he is the author or coauthor of 11 accountants’ reference books, including PPC’s Guide to GAAS, and a contributing author to 10 others. He received his MBA from the College of William and Mary and his BBA from Baruch College (City University of New York).