Allen Fetterman, CPA retired in 2003 from Loeb & Troper, where he spent thirty-six years serving not-for-profit organizations as an auditor and consultant, the last twenty-five years as a partner. In addition to his client responsibilities, he was the partner in charge of the firm's quality control and technical resources. This included final review of all audit and attest reports, development of audit procedures and quality controls, issuance of technical releases to partners and staff, and coordination of the firm's continuing professional education program. He also lectured extensively on professional and technical issues to partners and staff. Mr. Fetterman was a member of the American Institute of CPAs Not-for-Profit Organizations Committee and Not-for-Profit Guide Task Force. He has chaired the New York State Society of CPAs Professional Ethics and Audit Committees and is the current Chair of the Not-for-Profit Organizations Committee. He has also served as Vice-President of the New York State Society of CPAs. He currently sits as a judge on the AICPA Joint Trial Board. Mr. Fetterman was an assistant professor of accounting at a local college and has lectured at Yale University and New York University. He has lectured extensively throughout the country on not-for-profit accounting and auditing, federal compliance audits (0MB A-133), and tax compliance issues. He is a past recipient of the Outstanding Discussion Leader Awards. He has written articles published in national accounting periodicals in the United States and Israel on accounting and taxes for not-for-profit organizations. Mr. Fetterman received his BBA in Accounting from The City College of New York in 1968 and his MBA in Accounting from the Bernard M. Baruch College in 1972. He was elected to Beta Gamma Sigma, the national honorary society in business. He received his CPA certificate in 1973 and is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants.