Gary Hotchkiss is Proprietor of the RealisticApproach series of seminars for CPAs, has been active in the area of continuing professional education for professional accountants for more than twenty years. Gary’s professional career has included public accounting from staff to partner level in firms ranging from small to international practices, controller and chief financial officer for entities in industry, broadcasting, as well as being manager of the examinations division of the American Institute of CPAs. Gary’s experience also includes three years as a member of the Auditing Standards Board of the American Institute of Certified Public Accountants. Gary also served as the senior technical reviewer for the Texas Society of CPAs for peer reviews conducted in that state. On several occasions, Gary has been named discussion leader of the year by both the American Institute of Certified Public Accountants and various state societies of CPAs. Participants have noted that his presentations are enhanced by the inclusion of real-life examples and a “somewhat dry” sense of humor.