CPA's Guide to Effective Engagement Letters (12th Edition)

Ric Rosario, CPA, CFE, is Vice President of Risk Management Services. With a background that includes public accounting, private industry experience, and service as a Certified Fraud Examiner, Mr. Rosario provides CPAs with practical insight on loss prevention techniques through CAMICO's advice hotline, firm visits and presentations, and the Speakers Bureau program. He is a frequent speaker and author on existing and emerging risk issues that face CPAs today. He has presented his solution-oriented approach, with helpful tools to minimize or avoid liability, at state and national conferences, as well as in articles published in leading accounting publications.

Mr. Rosario's public accounting background was with the regional firm of John F. Forbes & Co., in the audit division. He later joined a start-up real estate venture as controller and completed his tenure as chief financial officer. He is a part-time lecturer on accounting at Notre Dame de Namur University, Belmont, California. He earned his B.S. in accounting at Saint Mary's College, in Moraga, and attended a two-year MBA Program at Golden Gate University, in San Francisco.

Ron Klein, J.D., CFE, is the President of CAMICO Services, Inc., a subsidiary of CAMICO Mutual Insurance Company that provides resources on loss prevention and risk management issues to CPAs. Educated as an accountant and an attorney, Mr. Klein holds a B.S. in business administration from Washington University, in St. Louis, and a J.D. from Southwestern University, in Los Angeles. Before joining CAMICO, Mr. Klein was a controller, a practicing attorney, and a vice president of finance in the real estate syndication industry.

Mr. Klein is a member of the California Society of CPAs' Committee on Professional Liability and a frequent speaker. He has addressed more than 10,000 CPAs on topics regarding professional liability and other legal issues that affect accountants.

Suzanne M. Holl, CPA, is Director of Loss Prevention Services. With more than 16 years of accounting experience, Ms. Holl uses her Big 4 public accounting and private industry expertise to provide CAMICO's member-owners with information on a wide variety of loss prevention and accounting issues. Her background includes health-care administration in the fields of accounting, benefits administration, and human resources.

Ms. Holl is a licensed certified public accountant in California. She graduated with a B.S. in accounting from Golden Gate University, in San Francisco. Prior to joining CAMICO, Ms. Holl was Director of Employee Benefits and Health Services at a large children's hospital based in Fresno. Several of her articles have appeared in national publications.