Correspondence: Lynn E Turner, E-mail: LynnETurne@aol.com

¹has the unique perspective of having been a partner in one of the major international accounting firms, a chief financial officer, the Chief Accountant of the Securities and Exchange Commission, a professor of accounting, the managing director of an independent research firm and a member of corporate and investment fund boards. Lynn has also served as one of six members of the Panel of Experts for the International Monetary Fund and now serves as a senior advisor to a corporate advisory and forensic litigation firm. He holds an MA in Accounting from the University of Nebraska, a BA in Business Administration from Colorado State University, and has also received honorary doctorates in Business Administration from Central Michigan University and Grand Valley State University, received the SEC Chairman's Award for Excellence, and has been awarded numerous other accolades for his professional successes. He has been named many times to the list of Top 100 Accountants as well as to Directorship 100, a list of top corporate governance experts. He is a member of the Colorado Society of Certified Public Accountants, the American Institute of Certified Public Accountants! and the Financial Executives Institute.