Michael Kustanovich, CPA, is a Senior Lecturer of Accountancy in the Department of Accountancy at the University of Illinois at Urbana-Champaign. He teaches advanced financial accounting courses at both the undergraduate and graduate levels, and he is the instructor of the CPA Exam Review Course there. Michael is a co-author of Gleim CPA Review: Financial Accounting & Reporting (https://www.gleim.com/cpa-review/) and the author of many Gleim Continued Professional Education (CPE) (https://www.gleim.com/cpe/) courses. Previously, he worked in the assurance departments of Big 4 firms and taught financial accounting courses in other universities.