Mr. Klein, a former National Tax Director with Deloitte (San Francisco), holds a Master’s Degree in Taxation and focuses on the taxation of business entities. He is also a Distinguished Teaching Professor in the University of Arizona's Eller College of Management. He has been providing ASC 740 (Accounting for Income Taxes) services since 1989 and currently prepares the tax provisions and related footnote disclosures for approximately thirty public and private companies, serving clients with revenues of $50 million to $35 billion as well as development stage companies. In addition, he provides acquisition accounting related services, net operating loss ownership change analyses, and serves as a liaison between companies and federal and state tax authorities. He also provides consulting services to some of the nation’s largest investment banks, hedge funds, and mutual funds, typically related to the analysis of tax footnote disclosures. He was an editor of the "Missing Tax Accounting Guide", available on Amazon.Mr. Klein teaches taxation and financial accounting courses at the U of A, primarily at the graduate level (Masters of Accounting, Law, MBA), including a three credit, graduate Accounting for Income Taxes (ASC 740) course that he developed for the master’s program in 2012. His teaching interests in the tax area include corporate, multistate, and multinational taxation and mergers and acquisitions and teaching interests in the financial accounting area include earnings management, accounting for stock compensation plans, accounting for income taxes, and consolidated financial statements. For many years, he served on the faculty of the American Institute of Certified Public Accountants, teaching corporate tax and ASC 740 continuing education seminars throughout the nation.Mr. Klein has over 35 years of public accounting experience (audit, taxation, & financial accounting). He is an expert contributor to CNNMoney.com and his articles have been featured in many of the profession’s most prestigious tax and accounting journals.Mr. Klein is a member of the American Institute of Certified Public Accountants and is a Certified Public Accountant in California and Arizona.