Edward M. Hynes is a Certified Public Accountant who has specialized in restaurants for more than 35 years. He is a restaurant consultant, who for the past 27 years has given seminars to Certified Public Accountants and restaurant owners throughout the United States. He is also co-author of a two-volume reference manual published by Practitioner's Publishing Company for CPAs on restaurants and bars, which he updates annually. Previously, he had his own accounting practice specializing in restaurant accounting. He also worked for 12 years for Universal Services, an international food service consulting company, which owned restaurants. For the last three of those twelve years, he traveled the United States troubleshooting existing restaurant operations and evaluating new acquisitions.