BIOGRAPHICAL SKETCH OF C.W. ELLIOTT, PhD, CPA C.W. Elliott, PhD, CPA, is director of the School of Accountancy and professor of accounting at Southern University and an author and discussion leader for LOSCALZO ASSOCIATES, PA. He has served as a consultant to the Office of Financial Institutions in Louisiana. Dr. Elliott was a professor of accounting at LSU for 15 years before leaving the academic area to enter private practice. Will has served as a consultant to both local and national CPA firms and local, national and international corporations and financial institutions. He has served on the AICPA's Statistical Sampling Subcommittee and has presented accounting and auditing programs for 49 state societies. Will is a frequent speaker at various state and regional conferences. Dr. Elliott has held a number of committee and office appointments in the Society of Louisiana CPAs, including Vice Chairman of the CPE Committee. He has been honored as an outstanding discussion leader for AICPA courses, and has been named outstanding instructor by the Society of Louisiana CRAs and outstanding discussion leader by the Florida Institute of CPAs. In June 1994, he received a special recognition award from the Society of Louisiana CPAs for his contributions in the area of continuing education at both the state and national levels.