Wiley GAAP 2013, 2013: title page (Joanne M. Flood) page ix (Joanne M. Flood, CPA, is an author and independent consultant on accounting and auditing, technical topics and e-learning. She has experience as an auditor in both an international firm and a local firm and worked as a senior manager in the AICPA's Professional Development group. She received her MBA Summa Cum Laude in Accounting from Adelphi University and her Bacherlor's degree in English from Molloy College. At AICPA, Joanne developed and wrote e-learning, text, and instructor-led training courses on US and International Standards. Joanne resides in Rockville Centre, New York)