Lynford Graham is a CPA with more than 40 years of audit practice and policy development experience. He is a Visiting Professor of Accountancy at Bentley University in Waltham MA. Dr. Graham is a member of the AICPA, and a past member of the Auditing Standards Board. He chaired the AICPA’s Assessing Audit Risk Guide the AICPA Audit Sampling and AICPA Revenue Recognition (Topic 606 – Auditing Chapter) Guide Task Forces. He was a Partner and the National Director of Audit Policy for BDO, LLP. Prior to that, Dr. Graham was an Associate Professor at Rutgers University. Before Rutgers, he was a National Accounting & SEC Consulting Partner at Coopers & Lybrand, responsible for technical issues research, auditing research and sampling. A Certified Fraud Examiner, in 2002 he received the Distinguished Service Award from the Auditing Section of the AAA. He is a co-author of several award-winning academic research papers. Dr. Graham holds an MBA and Ph.D. from the University of Pennsylvania, (Wharton School). He is the editor of The Accountant’s Handbook – 12th Edition (Wiley, 2012). He is an instructor in the COSO Certification Course and the author of numerous AICPA training courses.