Meet the UWorld Accounting Instructors
Learn from the Best Accounting Instructors
Industry Experience
University-Level Pedagogy
Credentialed Professionals
Meet Your Accounting Exam Instructors
CPA Instructors
CMA Instructors
CIA Instructors
Peter Olinto is a Lead Instructor for UWorld CPA and CFA Review. He’s a JD, CFA, and inactive CPA who passed all four parts of the CPA Exam and CFA Levels I and II on his first attempts.
Peter received his B.S. in Business Administration from Pace University (magna cum laude) and his J.D. from Fordham University School of Law. He began his teaching career as an SAT, LSAT, GMAT, and CPA instructor and has taught Levels I and II CFA Program classes in more than 50 cities worldwide.
Before becoming a CPA and CFA exam review instructor, Peter worked at Ernst & Young as a tax attorney. Additionally, he started his own law practice, where he did tax, real estate, and estate planning.
Peter has taught CPA and CFA exam review courses for over twenty years, and videos of him teaching the Level I CFA Program, Level II CFA Program, and CPA review classes have been used by more than 300 universities, hundreds of accounting and/or financial services firms, and by more than 100,000 successful CFA/CPA candidates from around the world.
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Roger Philipp, CPA, CGMA is one of the most celebrated motivators and instructors in the accounting profession. He is the original founder and now Chief Creative Officer and a Lead Instructor for UWorld CPA Review. Roger believes you should enjoy what you do—in life, business, and learning.
Guided by this philosophy, he creates dynamic and engaging instruction that makes learning concepts enjoyable. This focus has helped aspiring accountants across the globe pass the CPA Exam and achieve career success for the past three decades. In recent years, Roger was featured as one of Accounting Today’s Top 100 Most Influential People in Public Accounting.
Roger received his B.S. in Accounting from California State University, Northridge and began his career in public accounting at Deloitte & Touche, before recognizing his passion and talents in educational instruction. Today, he is a member of the AICPA, CalCPA, and has served on the Board of Directors for the American Professional Accounting Certification Providers Association (APACPA).
In his free time, you can find Roger hanging with his trusty sidekick, French Fry, the French Bulldog, traveling with his wife and three children, enjoying the arts, and volunteering at his local food bank. In the UWorld CPA Review Course, you can find him bringing tough topics to life in the AUD, BAR, REG, and TCP sections of the CPA Exam.
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Debbie Benson, CPA, CIA
CPA Content Developer
Debbie brings a unique combination of extensive corporate and educational experience to the UWorld content development team. She held management positions at Blue Cross Blue Shield, BellSouth, and AT&T, providing internal audit services and financial guidance as well as managing information systems development and implementation activities. Before joining UWorld, Debbie brought her corporate experience into the classroom, teaching Principles of Financial and Managerial Accounting as well as Internal Audit at Kennesaw State University.
Debbie earned her undergraduate degree from the University of Oklahoma and her MBA from Kennesaw State University. She is a Certified Public Accountant (CPA) licensed in Georgia and a Certified Internal Auditor (CIA). Debbie primarily works on content for the Audit section of the CPA exam and the CIA exam.
Debbie enjoys traveling in her spare time, as well as refurbishing antique steamer trunks, playing the piano, learning new things, and spending time with her family and friends.
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Megan Burke is a content developer at UWorld and an assistant professor of accounting at Texas Woman’s University. She earned her PhD in accounting from Virginia Tech in 2010, holds a Master of Accountancy from The College of William & Mary, and a B.S. in accounting from Virginia Tech.
Prior to earning her doctorate, she worked at Andersen in corporate tax and was a tax manager at Argy, Wiltse, and Robinson in family wealth management. Her research focuses on employee ownership, tax planning, tax aggressiveness, accounting education, and accounting history. Her work has appeared in the Journal of Accountancy, the Accounting Educators' Journal, and others. Bloomberg and Forbes have also cited her work. She has received research funding from the Prenting Foundation and travel support from the Beyster Foundation.
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Gregory Carnes is the Dean of the Sanders College of Business and Technology, as well as Raburn Eminent Scholar of Accounting at the University of North Alabama. Some of his previous positions include serving as President of the Accounting Programs Leadership Group, President-Elect of the Federation of Schools of Accountancy, Secretary of the American Taxation Association, Chair of the Department of Accountancy at Northern Illinois University, and Dean of the College of Business at Lipscomb University.
He received his B.S. in accounting from Lipscomb University, his M.S. in Accounting and Taxation at the University of Memphis, and his Ph.D. in accounting at Georgia State University.
Dr. Carnes has authored tax material for CPA Review courses for more than 20 years. He is an author with Suzanne Youngberg on Wiley’s Fundamentals of Taxation for Individuals, and they are currently writing the companion Taxation of Business Entities. Dr. Carnes has delivered tax training for national accounting firms and approximately 20 accounting state societies. He has published approximately 30 articles in leading academic and professional journals.
He is married to his wife, Jan, and has two married adult children and four grandchildren. When not working, he enjoys reading, boating, and golf.
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Meghann Cefaratti is the Deloitte Professor of Accountancy at Northern Illinois University, where she teaches financial accounting and assurance services.
She is a member of the American Accounting Association, and her research has received awards from the Accounting and Information Systems Educators Association. She previously worked as an auditor for the Air Force Audit Agency (AFAA) and as a tax associate for PricewaterhouseCoopers.
Meghann earned her B.S. in Accounting and Finance, her M.S. in Marketing, and her MBA from the University of Maryland, College Park. Additionally, she earned her Ph.D. in Accounting from Virginia Tech.
Meghann Cefaratti has numerous published works, including articles and case studies in Advances in Public Interest Accounting; the Journal of the Association for Information Systems (JAIS); the Journal of Information Systems; the Journal of Forensic and Investigative Accounting; ISACA Journal; and the Journal of Continuing Higher Education.
In 2011, her Ph.D. dissertation won the American Accounting Association’s Best Dissertation Award from the Forensic and Investigative Accounting section.
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Puskar Dahal is the CPA content contributor for the ISC discipline. He hails from Kathmandu, Nepal, where he was born and raised. Puskar initially ventured to the United States to pursue a bachelor's degree in computer science. However, after a mere two weeks of grappling with coding, he made a pivotal decision to transition to accounting.
Completing both his bachelor's and master's degrees in accounting at Truman State University, Puskar gained valuable academic insights. Following his educational journey, he delved into the professional realm, working as a financial auditor at Williams Keepers for a span of two years. Subsequently, he redirected his career path back to IT, joining EY as an IT auditor.
At EY, Puskar focused on SOX IT audits and SOC engagements, concentrating particularly on SOC engagements in the latter years of his tenure. Presently, he holds the position of Director of IT Internal Audit at Exeter Finance. Puskar's career trajectory has been marked by a dynamic fusion of accounting and IT expertise.
Beyond his professional endeavors, Puskar has consistently harbored a passion for teaching, nurtured by his experiences assisting friends throughout school and college. Today, he channels this passion into sharing his real-world experiences with aspiring CPAs, contributing valuable insights to the next generation of professionals.
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Keith Donnelly is a Teaching Assistant Professor at West Virginia University and teaches TCP and REG topics in the UWorld CPA Review Course. Before entering academia, Keith worked in taxation at Deloitte, a Big Four firm, and Schneider Downs, a large regional firm in Pittsburgh. Keith is a CPA, Pennsylvania (inactive), Attorney, Pennsylvania (retired), and Certified Fraud Examiner (license inactive).
Outside of academia, Keith enjoys spending time with family and friends, exercising, coffee shops, sports, traveling, language and culture exchange, and the liberal arts.
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Sandra Gates Ph.D., CPA
CPA Content Developer
Sandra Gates, Ph.D., CPA is currently an associate professor of Accounting and has spent more than two decades in higher education. She had an extensive career in accounting with positions in construction, oil & gas, public accounting, and healthcare consulting.
She received her Ph.D., from Arizona State University, her MBA from the University of Houston, Business and BBA from the University of Houston-Downtown.
Dr. Gates is a member of the American Accounting Association (AAA), American Institute of Certified Public Accountants (AICPA), National Association of Black Accountants (NABA), and National Society of Black Certified Public Accountants (NSBCPA). Shop UWorld CPA ReviewRead More
Jessie is a UWorld content developer, as well as a former accounting professor with extensive audit and information systems and controls (ISC) experience. She has a unique combination of a PhD in Business Administration with a specialization in advanced accounting, as well as a Master’s degree in Management Information.
Before earning her doctorate degree, she was a Manager in the Risk Assurance practice of PricewaterhouseCoopers. Jessie has over 10 years of combined experience providing organizations with IT, financial, and operational auditing and consulting services. Jessie has served a broad portfolio of multinational clients, including multiple Fortune 10 companies, by providing information technology and business process-oriented audit and consulting services in primarily energy-based industries.
Jessie is a practicing Certified Public Accountant (CPA) and Certified Information Systems Auditor (CISA) licensed in Texas, and a member of the Information Systems Audit and Control Association (ISACA).
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Dave Henderson
CPA Content Developer
David Henderson is the Director of the Center for Business Research and a Professor of Accounting at the University of Mary Washington in Fredericksburg, Virginia. He has accumulated over 25 years of experience in various roles including Professor, financial analyst, financial systems developer, and project manager. He holds a Ph.D. in Accounting and Information Systems from Virginia Tech, a M.S. in Information Systems from George Washington University, and a B.A. in Economics and a B.S. in Business Administration from Mary Washington College.
He teaches Principles of Accounting, Accounting Analytics, and Accounting for Decision Making and Control. He conducts research on Accounting Information System (AIS) technology adoption, data analytics technology adoption, pedagogical issues associated with teaching AIS and Managerial Accounting, and performance measurement. He has published in various journals including the Journal of Information Systems, Managerial Auditing Journal, ISACA Journal, and International Journal of Accounting and Information Systems. He focuses on content related to ISC and data analytics.
He is an avid fan of English Premier league football (soccer) and teaches a course on the business of UK football. This course includes a study abroad component in which students visit England and tour stadiums, meet with club officials and of course, watch football matches!
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Kip Holderness, Ph.D., CPA, CMA, CFE
CPA and CMA Content Developer
Kip Holderness is an Associate Professor and an Accounting Ph.D. Program Coordinator at West Virginia University. He is a CPA, CMA, and CFE and is the Director of Research for the Association of Certified Fraud Examiners Research Institute.
Kip received his B.S. in Accountancy and his M.S. degree at Brigham Young University, as well as his Ph.D. at Bentley University. He was presented with several teaching awards by the Beta Alpha Psi Organization while at West Virginia University.
During his career, Kip has been an intern at Deloitte Touché Tohmatsu and PCAOB (Public Company Accounting Oversight Board), an Associate Professor at West Virginia University, and a Teaching and Research Assistant at Brigham Young University.
Kip specializes in managerial and forensic accounting, internal controls, and the Technology and Analytics sections of the CMA exam. In his spare time, Kip enjoys cabinetry and beekeeping.
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Tamara Phelan, MBA, CPA, CMA
CPA Content Developer (BAR)
Tamara Phelan is a seasoned professional in the world of accounting. She currently serves as an instructor of Managerial Accounting at Northern Illinois University, where she also takes the lead in running the Academic Internship Program.
Tamara's career in finance began in cost accounting at a prominent steel mill in Chicago. She accumulated valuable experience over the years before transitioning to the consulting practice at EY, where she eventually held a partner role in the practice. Passionate about managerial accounting, Tamara firmly believes that everyone should have a solid understanding of this field. Her love for the subject shines through in her role as an instructor at Northern Illinois University.
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Amber Simmons, CPA, is a content developer at UWorld. She earned her Bachelor of Business Administration and Master of Accounting degrees from the University of Michigan.
Before joining UWorld, Amber worked at PricewaterhouseCoopers. There, she performed both tax and audit engagements. Following this, Amber transitioned to working with CPA candidates. She taught students one-on-one and created her own materials to help many candidates who were previously struggling.
Amber has always been passionate about teaching. She has nearly 10 years of experience tutoring students in various subjects. At UWorld, Amber specializes in the FAR and BAR areas.
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Dan Stone is the Rosenthal Endowed Chair and Director of the Minor in Business Analytics program at the University of Kentucky's Gatton College of Business.
His joint Ph.D. is in accounting and information technology from the University of Texas at Austin. He teaches and researches data visualization, business analytics, and the effects of technology and mindfulness on attention and learning.
Renowned for his expertise, Dan authored various sections on corporate governance and information technology in the former Wiley CPA Review courses. His work extends across prestigious publications such as The Journal of Experimental Psychology; Accounting Horizons; Journal of Forensic and Investigative Accounting; and The Managerial Auditing Journal.
In his free time, he enjoys reading, hiking, meditating, and kayaking. He plays pickleball and is the faculty advisor to the University of Kentucky Pickleball Club.
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Janice Stoudemire, CPA Retired, CGMA, ABA, ATA
CPA Content Developer
For the past six years, Janice has served as a UWorld content developer specializing in taxation (REG and TCP). Her professional career includes 4 years of public accounting, 25 years of teaching, and 13 years as an educational consultant. While teaching she was the recipient of more than 20 teaching awards and recognitions at the state, national and international levels.
As one of first woman CPAs in the state of South Carolina, Janice has served as a mentor for women in the accounting profession throughout her 42-year career. Her passion for tax resulted from her years of participating in the Volunteer Income Tax Assistance (VITA) program sponsored by the IRS. She is committed to making tax understandable and less intimidating to others.
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Jeanne Yamamura, CPA, MIM, Ph.D.
CPA Content Developer (AUD)
Jeanne Yamamura is part of the adjunct faculty for the online Master of Accounting (MAcc) program at the University of Nevada, Reno. Additionally, she’s an instructor and consultant at the Graduate School USA International Institute, where she provides training in governmental accounting and reporting, auditing, internal control, and fraud to some of D.C.’s local and state governments. Jeanne has been the Chairman of the Nevada Society of CPAs and has taught workshops for island governments and the Association of Pacific Islands Public Auditors.
She received her B.S. in Business Administration-Accounting from California Polytechnic State University- San Luis Obispo, her MIM from Thunderbird School of Global Management, and her Ph.D. in accounting from Washington State College.
Jeanne Yamamura’s area of expertise is audit and accounting information systems. Previously, she worked as an auditor for Peat, Marwick, Mitchell & Co. and in internal auditing with American Express. She taught auditing and information systems classes at Portland State University and the University of Nevada, Reno, and was the audit manager at Touché Ross for four years.
Her specialties are customized training, accounting, governmental accounting and reporting, auditing, internal control, fraud, professional ethics, and CPA quality control.
Travel and food are her primary interests outside of work—with international hiking trips currently topping the list.
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Suzanne Youngberg, MST, CPA (inactive) is an Instructor and Internship Director at Northern Illinois University. She received her Master of Science in Taxation from DePaul University and her Bachelor of Science in Accountancy from Northern Illinois University.
Suzanne maintained her own tax practice for 30 years specializing in individual and small business compliance and strategic tax planning. She has served as treasurer for a local nonprofit organization and delivered speeches to various commerce organizations. Suzanne has been featured as a guest on several Chicago television stations discussing the child tax credit and the dependent care credit.
Suzanne is currently writing two tax textbooks for Wiley, Fundamentals of Individual Taxation and Taxation of Business Entities. She has been a speaker several times for Wiley tax webinars. Suzanne has presented at the ATA and AAA conferences multiple times. Her publication specialty is in individual taxation co-authoring several articles for the Journal of Taxation.
Suzanne is married to her husband, Mark, and has three adult children and three grandchildren who are the light of her life. She enjoys spending time with her family, playing tennis, pickleball, and hiking in her free time.
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Jonathan Zigman
Associate Director of CPA Content Development
Jonathan Zigman, CPA is an Associate Director on the UWorld CPA Content team. Jonathan transitioned to UWorld from a career in public accounting because of his passion for education and his desire to influence and prepare a new generation of Certified Public Accountants. Jonathan’s primary responsibility is to take complex accounting topics and explain them in creative and concise ways for UWorld’s students. He oversees content (particularly in the REG & TCP exam sections) for UWorld’s Qbank (both multiple-choice and task-based simulation questions), course textbooks, lecture videos, and flashcards.
Prior to joining UWorld, Jonathan held various accounting positions, including 2 years of corporate accounting for a publicly traded software company and 5 years in public accounting at Ernst & Young (EY) and Alvarez & Marsal. Jonathan had various responsibilities while in these roles, including financial reporting, SEC compliance, budgeting, audit management, tax compliance (federal and state), income tax provisions (preparation and auditing), financial statement remediation assistance, tax planning for high net worth individuals, business development, and student recruiting and mentorship.
Jonathan received his bachelor's and master's degrees in accounting from Wake Forest University’s Schools of Business. He is a licensed CPA in the state of Virginia and a member of the American Institute of Certified Public Accountants. When he is not accounting, Jonathan enjoys traveling, getting outdoors, and spending time with family and his two best friends, rescue dogs Ralphie and Ringo.
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Monte Swain, Ph.D., CMA, CPA, CGMA, is a Lead Instructor for UWorld CMA Review and the (newly retired) Deloitte Professor of Accounting at Brigham Young University. He offers advanced instruction and research in management accounting and strategic performance measures. His specialties include behavioral issues in decision support systems, activity-based costing, and activity-based management.
He has received several teaching awards throughout his career, including the Brummet Distinguished Award for Management Accounting Educators from the Institute of Management Accountants (2016) and the Core Professor of the Year Award from the BYU MBA Program (2021). Additionally, he is a licensed CMA and certified management accountant.
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Cassy Budd, MAcc, B.S.
CMA Instructor
Cassy Budd is a Teaching Professor at Brigham Young University in the School of Accountancy within the BYU Marriott School of Business. She has more than ten years of experience in public accounting (with PricewaterhouseCoopers) and 16 years of experience teaching accounting at the university level (3 years at USU and 13 years at BYU).
Throughout her career, Cassy has been honored to win the Norm and Cindy Nemrow Excellence in Teaching Professorship (2017), Advisor of the Year at Utah State University School of Accountancy (2004), the Service Learning Engaged Scholar Award (2004), the Mark Chain/FSA 2016 Innovation Graduate Teaching Award (2016), the Teaching Excellence Award from the Marriott School of Management (2015), and the Dean Fairbanks Teaching and Learning Faculty Fellowship at Brigham Young University (2012).
Cassy speaks Italian and has a wonderful husband of 30 years, four exceptional children, and a darling grandson. Together, they love to spend time outdoors hiking, biking, skiing, and enjoying nature. Cassy currently serves as the President of the Teaching, Learning, and Curriculum section of the American Accounting Association.
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Steven Smith, Ph.D., CMA
CMA Instructor
Steve is an Associate Professor of Accountancy at the Marriott School of Management at Brigham Young University. His expertise is in the areas of management and cost accounting, including control systems, budgeting, standard costing, organizational architecture, performance measurement, and incentives.
Steve's research focuses on how managers make reporting and performance evaluations decisions under different control system structures. Before joining BYU, Steve taught at the University of Illinois and at Cornell University. He has published in such prestigious journals as The Accounting Review, Contemporary Accounting Research, and Review of Accounting Studies.
Steve has also been recognized for excellence in both teaching and research. During the 2016-17 academic year Steve took a professional development leave to work as a finance and accounting consultant at Ortho Development, a medical device company in Draper, UT. He is married with five children.
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Kip Holderness, Ph.D., CPA, CMA, CFE
CPA and CMA Content Developer
Kip Holderness is an Associate Professor and an Accounting Ph.D. Program Coordinator at West Virginia University. He is a CPA, CMA, and CFE and is the Director of Research for the Association of Certified Fraud Examiners Research Institute.
Kip received his B.S. in Accountancy and his M.S. degree at Brigham Young University, as well as his Ph.D. at Bentley University. He was presented with several teaching awards by the Beta Alpha Psi Organization while at West Virginia University.
During his career, Kip has been an intern at Deloitte Touché Tohmatsu and PCAOB (Public Company Accounting Oversight Board), an Associate Professor at West Virginia University, and a Teaching and Research Assistant at Brigham Young University.
Kip specializes in managerial and forensic accounting, internal controls, and the Technology and Analytics sections of the CMA exam. In his spare time, Kip enjoys cabinetry and beekeeping.
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Marjorie Yuschak, MBA, CMA
CMA Instructor
Marjorie Yuschak is an adjunct professor at The College of New Jersey. She teaches financial accounting and managerial accounting courses. She leverages her 20+ years of experience as a former finance manager to help train executives to present ideas that positively influence business outcomes effectively. Marjorie began her career at Johnson & Johnson, developing expertise in cost/managerial accounting, financial reporting, and employee stock option programs.
She has also facilitated the CMA classes for Villanova University and runs a consulting business that provides accounting, communication skills, and small business management coaching. Additionally, Marjorie is a member of the Raritan Valley Chapter of the IMA in New Jersey.
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Kari Joseph Olsen, Ph.D., CPA, CMA
CMA Instructor
Kari Joseph Olsen, Ph.D., CPA, CMA, is an Associate Professor of Accounting at Utah Valley University and has published research on management control systems and personality characteristics in The Accounting Review; Journal of Management; Journal of Management Accounting Research; Accounting Horizons; Journal of Business Ethics; Journal of the American Taxation Association; and Issues in Accounting Education.
He teaches management accounting and his research interests are in management control systems, performance feedback, and personality characteristics.
Throughout his years of teaching, he has received various awards, including the UVU MBA Outstanding Faculty Award (2019), the USC Mary Pickford Foundation Doctoral Teaching Award (2014), and the USC Marshall Ph.D. Teaching Award (2013).
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Cami Pratt, CMA
CMA Content Specialist
Cami Pratt is a content specialist on the UWorld CMA content team and has worked with this CMA team since 2017. She received her Masters and Bachelors degrees in accounting from Brigham Young University. During her professional career spanning 20+ years, Cami has worked in public accounting, authored supplemental material for textbooks, assisted as a co-author on a managerial accounting case study still used in classrooms, and even taught in an elementary classroom. While working in public accounting, she became a Certified Public Accountant and a Certified Managerial Accountant. Cami’s passion is managerial accounting. She works with every member of the UWorld CMA team and across all topics on the CMA exam. Filling the role of “quality assurance” on the team, Cami is both a content and curricular expert in the CMA space.
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Raven Catlin, CIA, CPA, CFSA, CRMA
CIA Instructor
Raven Catlin has nearly two decades of internal auditing experience and has spent over 15 years leading, teaching, and facilitating courses that highlight essential auditing skills and competencies. She has performed audits for various organizations and businesses–including not-for-profits, trust operations, real estate lending businesses, payroll organizations, and more.
Her leadership in the field offers a uniquely practical dimension to her lectures and classes, setting students up for success on the challenging CIA exam and beyond.
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S. Rao Vallabhaneni, CIA, CISA, CBA, CFSA, CRP
CIA Instructor
S. Rao Vallabhaneni is an educator, author, publisher, consultant, and practitioner in business with more than 30 years of management and teaching experience in auditing, accounting, manufacturing, and IT consulting in both public and private sectors. He is the author of more than 60 trade books, study guides, review guides, monographs, audit guides, and articles in auditing and IT.
He holds 24 professional certifications in business management in accounting, auditing, finance, information technology, manufacturing, quality, and human resources.
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"Peter Olinto is super smart and knows how to teach. He makes a lot of difference in my understanding of FAR now."
"I just passed the CPA exam using only UWorld CPA Review. This study material is quite literally life changing! Roger is a wonderful instructor, and the UWorld website/dashboard is extremely handy in helping people navigate a healthy study routine. Overall, I am so thankful for you guys and your CPA program! Thank you!"
"I have used many different review materials while studying for the CPA and CMA exams, and trust me—as a CMA and a candidate who passed the CPA exam with good scores—when I say that UWorld Exam Review materials excel in every aspect! The videos are amazing and the mentoring is exceptional. I really couldn’t have done as well without UWorld."
"The self-study lectures are engaging and I appreciate the dashboard that visualizes the learner’s progress in the course. I find it helpful to take practice questions concurrently with the lectures. It helps keep content fresh while also preparing you for a testing environment."