It has been several years since I retired as Director of the Division of Municipal Audit with the Office of the Comptroller of the Treasury of the State of Tennessee. Since that time I have continued to offer CPE training in the areas of accounting and auditing with special emphasis on areas related to the prevention and detection of fraud. In the past, on average, I presented training for a variety of organizations and firms about 40 to 50 days each year. In addition, I have recorded webinars for several professional organizations which provide CPE via the internet. For the last one or two years I have tried to cut back on the number of days I conduct training programs to the point I can really retire.

I no longer will post my training schedule and will limit the number of days devoted to conducting CPE programs to 20 to 25 days per year. In addition, I will no longer be sending out mailers. The only form of advertisement will be word of mouth and my web site. I will give preference to training requests made by previous clients. All other requests will be considered on a case by case basis.

While my goal is to really retire, as long as there is a demand for my services, I think I can make a positive contribution to the profession and I enjoy what I'm doing, I will continue to provide CPE training in some limited capacity.

I appreciate all of the many, many positive comments I have received from past participants regarding the quality of my programs and my practical application of the professional standards. One of the best comments I often received is that I was able to make CPE related to a dull subject interesting.

I look forward to the possibility of working with you and your organization sometime in the near future.