Elizabeth S. Gantnier, CPA, is an individual practitioner providing consulting and accounting services. Formally a vice president of finance for a publicly held manufacturing firm, she spent ten years with KPMG Peat Marwick, where she was a statistical audit specialist, in-house professional development instructor and EDP specialist. A nationally recognized CPA review instructor, Gantnier has expertise with audits of governments and construction contractors, financial institutions, manufacturers and governmental and nonprofit entities. She is a highly rated instructor on technical, management and personal development topics and is also the author of the American Institute of CPAs' (AICPA) "Auditing in a Paperless Society".