Gary D. Zeune, CPA, formed consulting firm, Gary Zeune & Associates, in 1986, and he continues to provide CPAs, attorneys and executives with hands-on experience in fraud and corporate strategy performance improvement. He has over 35 years of experience in auditing, corporate finance and investment banking. Zeune is a nationally recognized speaker on fraud and performance, having delivered presentations to more than 20,000 professionals since 1975. His clients include the FBI, US Attorney, bar and CPA associations, international accounting firms, Institute of Internal Auditors, among others. Zeune has published more than 40 professional articles and is the author of “The CEO's Complete Guide to Committing Fraud” and “Outside the Box Performance.” He has been a member of the Editorial Advisory Boards of the Journal of Working Capital Management and The Ohio CPA Journal. For Deloitte & Touche, he authored “Financing Business Growth” and completed the first draft of “The Complete Guide to Buying or Selling a Closely Held Business.” He also contributed chapters for two books published by Warren Gorham Lamont: “Accessing the Capital Markets” and “Options for Raising Capital.” Zeune has instructed strategy formulation and implementation in the executive MBA program and accounting and honors finance at The Ohio State University. He is also a member of the Education Executive Council and is past chair of the Education Marketing and Public Relations Committees of The Ohio Society of CPAs (OSCPA). His other memberships include the American Institute of CPAs (AICPA) and the Regulation of Public Offerings Committee of the Ohio Division of Securities. Prior to forming his consulting practice, Zeune was assistant vice president of corporate finance at The Ohio Company, a Columbus, Ohio investment banking firm. He also spent more than five years in Treasury and Finance at Wendy's International, where he was responsible for mergers and acquisitions, financial and SEC reporting and corporate finance. He was on the audit staff of Ernst & Ernst from 1973 to 1977 and taught accounting at Ohio University from 1970 to 1973.