Rebecca M. Lee, CPA, is a discussion leader for Loscalzo Associates, P.A. She was a principal organizer of Brooke, Freeman & Lee, Birmingham, Ala., in 1982. As the firm's audit partner, she is responsible for the firm's audit practice and serves as a quality control reviewer for other firms. Ms. Lee has served on numerous American Institute of CPAs (AICPA) and state society committees including the AICPA Management Consulting Service Professional Practice Subcommittee and Small Business Consulting Practices Subcommittee and is a past member of the Institute's MAS Executive Committee and Personal Financial Planning Executive Committee. She has chaired both the Management Advisory Committee and the Personal Financial Planning Committee of the Alabama Society of CPAs (ASCPA). She currently serves on the South Carolina Association of CPAs' (SCACPA) Continuing Professional Education Committee. She is a frequent speaker at CPA conferences and has lectured extensively in the area of management advisory services at professional meetings and seminars for state societies and the AICPA. Ms. Lee has served as professor of management accounting in the graduate studies program at Birmingham Southern College.