Gabriele Lingenfelter, CPA, MBA, received her undergraduate degree in accounting from Cameron University in Lawton, Okla. She holds an MBA from Northwest Missouri State University and is a licensed CPA in Oklahoma and Virginia. She is the recipient of the Elijah Watts Sells Award and has served on the Audit and Attestation Subcommittee and the Financial Accounting and Reporting Subcommittee of the Board of Examiners of the American Institute of CPAs (AICPA). She has taught auditing, principles of accounting and International Financial Reporting Systems (IFRS) at Christopher Newport University since August 2004.