This premier online preparation course draws on Wiley's history as the global leader in CPA exam
review. The course's authors, Ray Whittington and Patrick R. Delaney, are nationally renowned for
their work in financial education and accounting.
Ray Whittington, PhD, CPA, CMA, CIA, is the Ledger & Quill Director of
the School of Accountancy at DePaul University. Prior to joining the faculty at DePaul, Professor
Whittington was the Director of Accountancy at San Diego State University. From 1989 through 1991,
he was the Director of Auditing Research for the American Institute of Certified Public
Accountants (AICPA), and he previously was on the audit staff of KPMG. He previously served
as a member of the Auditing Standards Board of the AICPA and as a member of the Accounting
and Review Services Committee and the Board of Regents of the Institute of Internal Auditors.
Professor Whittington has published numerous textbooks, articles, monographs, and continuing
Patrick R. Delaney
Patrick R. Delaney was the Arthur Andersen LLP Alumni Professor
of Accountancy and Department Chair at Northern Illinois University. He had public accounting
experience with Arthur Andersen LLP and was coauthor of GAAP: Interpretation and Application,
also published by John Wiley & Sons, Inc. Professor Delaney served on numerous professional
committees. He was published in The Accounting Review and was a recipient of the Illinois
CPA Society's Outstanding Educator Award, NIU's Excellence in Teaching Award, and Lewis
University's Distinguished Alumnus Award. He was involved in NIU's CPA Review Course as
director and instructor.