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Bobby J. Carmichael, CPA, Ed.D (St. Augustine, FL) is a Professor Emeritus of Accounting at Texas A & M University where he taught all areas of financial accounting (principles, intermediate, and advanced), individual and advanced income taxation, cost (managerial) accounting, and microcomputer applications in accounting. He has articles that have been published on both financial accounting and taxation topics. He authored a manual for a certified public accounting examination review in taxation for many years and has also authored several continuing professional education manuals in taxation and income tax accounting. His current manuals for the AICPA are an intermediate and advanced course on accounting for income taxes.