Atlantic City CPE Cluster (E1608111)

John M. Fleming, CPA, M.B.A. John M. Fleming, licensed as a CPA in Pennsylvania, has served as the Director of Content Development for Kaplan Financial Education, powered by SmartPros, and also as President and Director of Accounting and Auditing for Kaplan Financial Education, powered by Loscalzo Institute. John retired on October 1, 2017. In retirement, John continues to provide seminars as a discussion leader on a part-time basis. John’s prior practice experience includes audit, tax, consulting, office management, and human resource responsibilities with Deloitte LLP, Richard Eisner & Company LLP, and Ernst & Young LLP. John is a graduate of LaSalle and Drexel Universities with degrees in accounting and finance. John served as the 1999–2000 President of the 8,300-member Greater Philadelphia Chapter of the Pennsylvania Institute of Certified Public Accountants (PICPA). In 2006, the PICPA recognized John as a Joseph E. Sterrett Fellow for his contributions to the accounting profession. In 2007, the Philadelphia Chapter recognized John with their Champion Award for his contributions to the PICPA, Chapter, profession, and community. John has also served as the 2002/2003 President of the American Accounting Association’s Mid-Atlantic Region.

Edward A. Harter is a general practitioner in Canton, Ohio who provides accounting and tax services to his clients. Ed has been a partner in a multi-office firm with ten partners, a one-office firm with two partners, and a sole practitioner with only one support person. He has instructed CPE programs for 46 years and has presented CPE in all 50 states with consistent "excellent" ratings from program participants. In 2015 and 2016, he received the Surgent Outstanding Discussion Leader Award because of his consistently high evaluations for knowledge and presentation skills. He is continually commended for his ability to reduce complicated tax concepts to understandable English with his "real world" examples. In addition, he has held a number of leadership positions in The Ohio Society of CPAs. Ed is a graduate of Kent State University.

Jeffrey heads his own consulting firm, Lieman Associates LLC, in Owings Mills, Maryland, where he provides consulting services, contractual assistance services and training to CPAs, their firms and their clients. He is recognized nationally as a lecturer for various accounting, auditing and technology topics and has been quoted in various trade journals. Since 2016, he has received the Surgent Outstanding Discussion Leader Award. Jeffrey's previous experience included serving as the chief financial examiner for the Maryland Insurance Administration and being a director for Ellin & Tucker, Chartered. He trained staff in many areas of accounting, administration and consulting. He also served as a senior manager and national trainer with KPMG in Baltimore, Maryland, where he developed training materials for staff and instructors. He was elected Chairman of the Year by the Maryland Association of CPAs for chairmanship of the Computer Resources Committee.

Robert W. Walter, J.D. Denver, Colorado Bob Walter has for over 10 years served as an instructor for AICPA in the U.S. and internationally, and speaks on securities, finance, business ethics, business law and accounting topics. Mr. Walter has authored five 8-hour continuing education courses for AICPA, including Tough Economic Times, Current Issues, and Critical Ethical Judgments (May 2009 and updated annually), AICPA’s Annual Business Law Update (May 2005 and updated annually), Real World Business Ethics: How Will You React? (May 2003 and updated annually), AICPA’s Guide to Financing the Small Business: Sources, Strategies and Disclosures (May 2002), and Public Reporting Responsibilities: Putting Your Best Foot Forward (Sept. 2000). Mr. Walter served on the faculty of AICPA’s SEC and PCAOB Update Webcast in June and December 2009, AICPA’s National Advanced Auditing and Accounting Technical Symposium in July 2009, the instructional sections of the 2009 annual meetings of the Alabama and North Carolina Societies of CPAs, the National AICPA SEC and PCAOB Conference in 2005, and served on the faculty of the securities conference sponsored by the Securities and Exchange Commission’s Central Regional Office in each year from 2003 through 2007. At these conferences, he spoke on corporate governance, IFRS and convergence, expanded disclosure obligations of public companies, denials of coverage and rescission of directors’ and officers’ liability insurance policies, ethical duties of professionals, and current issues in corporate finance. Since 2002, Mr. Walter has authored five books on these and related topics published by AICPA, Commerce Clearing House, Barron’s Business Library, and Aspen Publishers. Mr. Walter has over 25 years experience as counsel representing corporate clients and investment banking firms in a wide variety of public and private financing transactions. He represents clients in venture and private equity investments, bridge financings, initial and follow-on public offerings, and other short and long-term financing arrangements. He also represents public and private companies in business combinations, asset sales, and change of control transactions, and conducts internal investigations on behalf of audit committees. In 2004, the Public Company Accounting Oversight Board (PCAOB) appointed Mr. Walter to a two year term as a member of its Standing Advisory Group. Mr. Walter holds a B.S. degree in business from Colorado State University and a Juris Doctor degree from the Duke University School of Law. Mr. Walter is a member of the Colorado Bar and the District of Columbia Bar, and is admitted before a variety of Federal and State Courts, including the U.S. Supreme Court. 9-2009 LH