Ralph is the author and instructional designer of the annual Accounting and Auditing Clinic™. He is a conference speaker and course facilitator, presenting on technical and non-technical topics. Ralph serves as a principal of Epstein + Nach LLC, for which he acts as a consulting expert on litigation and financial forensics matters. He is also a senior research analyst for accounting and reporting policy for Valens Credit, where he focuses on the impact of new and existing accounting, and reporting standards and practices. Ralph has served as an author and technical editor of several popular technical reference works, including Wiley GAAP: Interpretation and Application of Generally Accepted Accounting Principles, published by John Wiley & Sons (2001-2010). Ralph earned his bachelor’s degree with honors in business administration from the Heller College of Business of Roosevelt University in Chicago, Illinois. He earned a certificate in mediation from Northwestern’s School of Continuing Studies. Ralph has also served as an adjunct lecturer in graduate-level accounting, finance, and economics at Northwestern University in Evanston, IL.