Patricia Johnson is a Visiting Assistant Professor at Daemen College in Buffalo, New York, and a sole practitioner working with small businesses and nonprofit organizations. She received her undergraduate degree in accounting from St. Bonaventure University and an MBA from SUNY Buffalo. Pat is a CPA licensed in New York State and a Certified Fraud Examiner. She is active in the New York State Society of CPAs (NYSSCPA) and the Association of Certified Fraud Examiners (ACFE). Pat is also a member of the AICPA, The Institute of Internal Auditors (IIA), and the Association of Government Accountants (AGA).