Michael Kustanovich, M.A., CPA, is a Clinical Associate Professor in the Department of Accountancy at the University of Illinois at Urbana-Champaign. He teaches advanced financial accounting courses at both the undergraduate and graduate levels, and he is the instructor of the CPA Exam Review Course there. He is an editor of accounting books and author of many CPE courses. Previously, Mr. Kustanovich worked in the assurance departments of KPMG and PwC.