Dwayne K. Dowell has over 20 years of experience in accounting for public and private industries, and is the founder of Dwayne K. Dowell, PSC, a CPA firm located in Louisville, Kentucky. He is a Certified Public Accountant, Certified Fraud Examiner, and Certified Internal Auditor, as well as a Certified QuickBooks Pro Advisor and Certified Intact Consultant. Bill Jelen is the principal of MrExcel.com and the author of Mr. Excel on Excel and Guerilla Data Analysis Using Microsoft Excel.