Cyril J. Wade (CJ), a CPA with over thirty-eight years of accounting experience was self-employed for twenty-eight years in his own accounting firm located in southern New Jersey. His firm performed all phases of public accounting activities for a variety of individuals as well as small and large private companies. In addition, he has enjoyed teaching professional seminars throughout various states for many years. He has been an adjunct accounting instructor at Rowan University, Cumberland County College, and Fairton Federal Correctional Facility. He is currently employed as a consultant to his former business and is a seminar instructor for the National Society of Tax Professionals (NSTP) . CJ is a 1975 magna cum laude graduate of Rowan University (in Glassboro, NJ) as well as a member of Phi Beta Kappa. He is part of the reviewing team for NSTP Courses.