CPA's Guide to Effective Engagement Letters (9th Edition)

Dr. Kyle H. Klein is a principal in the National Tax Department of Ernst & Young LLP in Washington, D.C., specializing in the taxation of financial institutions and financial products. Prior to joining Ernst & Young LLP, she was Tax Accounting Fellow at the Federal Home Loan Bank Board (now the Office of Thrift Supervision) and worked in the San Francisco office of Deloitte, Haskins & Sells. Dr. Klein is a frequent speaker at industry conferences, is a member of the AICPA Financial Institutions Tax Committee, and writes the quarterly tax update for Bank Accounting and Finance. She is a graduate of Tulane University and received her M.B.A. and Ph.D. from the University of Arkansas.

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.