Martha Merritt is an assistant professor of accounting in the Department of Business Administration at North Georgia College and State University. Her primary teaching areas include accounting principles, intermediate financial accounting and auditing. Martha received the 2002 Accounting Educator of the Year award from the Educational Foundation of the Georgia Society of CPAs. Prior to NGCSU, Martha was a senior auditor with Arthur Andersen and Company in Columbia, South Carolina. She holds a Master of Arts in Teaching and a Master of Accountancy from the University of South Carolina. Originally licensed as a CPA in South Carolina in 1987, Martha is a member of the AICPA, the Georgia Society of CPAs, the Georgia Association of Accounting Educators, the American Accounting Association, and the Academy of Business Education. She is a past-president of the Northeast Chapter of the GSCPA and the Georgia Association of Accounting Educators. Currently, she serves on the board of the Educational Foundation of the Georgia Society of CPAs.