Albert D. Spalding, Jr. (https://www.linkedin.com/in/aspalding) is an ethicist, attorney, certified public accountant and frequent seminar and conference speaker. He serves on the faculty of the Mike Ilitch School of Business at Wayne State University in Detroit, Michigan, where he teaches business and professional ethics, tax accounting and forensic accounting in the Master of Science in Accounting (MSA) and Master of Science in Taxation (MST) programs. Bert Spalding holds degrees in business, law, accounting, psychology, humanities (philosophy) and theology. Dr. Spalding has authored several books and dozens of scholarly articles pertaining to ethics, taxation, accounting, law and related topics. Accountants throughout the USA participate in Dr. Spalding's continuing education webinars, produced through ACPEN and made available through the Michigan Association of CPAs (micpa.org/Spalding).