Industry Experts

Ricki Zieman
CPE Product Manager 

Ms. Zieman is project manager for APlusCPE, responsible for the line’s strategic direction, growth and success. She is a Certified Public Accountant, and a member of AICPA and the Texas Society of CPAs. She also holds the Chartered Global Management Accountant (CGMA) designation.

Ms. Zieman received a Bachelor’s of Business Administration in Accounting from the University of Texas, Arlington. She brings over 23 years of experience in accounting and tax preparation to APlusCPE. Prior to joining WebCE, the parent company of APlusCPE, Ms. Zieman worked as an auditor at KPMG Peat Marwick and was the Controller of the Merchant Accounting Group for FirstUSA/Paymentech.

Steve Banner
Senior Editor

Mr. Banner is Senior Editor for APlusCPE, responsible for the acquisition, development and maintenance of the line’s educational courseware.

Mr. Banner is an Enrolled Agent, and a member of the National Association of Enrolled Agents. He has been preparing tax returns since 1977. He has a Master in Educational Administration, and has an MBA from the University of Dallas. His previous employment includes managing his own tax accounting business, as well as preparing tax returns for clients in a small CPA/CFP® firm. His professional experience also includes preparing tax returns and conducting education training classes for tax preparers at a large tax preparation company. Mr. Banner also has 15 years of experience in corporate training and education.


Bill Parrish
APlusCPE Consultant

Mr. Parrish is an acting consultant for APlusCPE.  He is an Accredited Business Accountant, Accredited Tax Preparer, Accredited Tax Advisor, Accredited Small Business Advisor, Accredited Retirement Advisor, and was named the National Accountant of the Year in 2010. 

Mr. Parrish has spoken at several seminars for the Internal Revenue Service, accounting societies, and banking groups and was recently named the NSA Speaker of the Year.    Mr. Parrish is also a distinguished author, with articles published in the NPA, the CPA Magazine, and Accounting Today.  He received the Golden Quill Award from the National Society of Accountants for the best member written article in their national publications.

Larry Gray, CPA
APlusCPE Author

Larry Gray has some 35 years of experience as a Certified Public Accountant. He received his Bachelor’s degree in Business Administration from the University of Missouri at Columbia and has been a partner at Alfermann, Gray & Co., CPAs, LLC since 1979.

Mr. Gray continues to play a very active role in his profession, and aside from serving on a number of IRS advisory committees during the past decade he has written numerous articles in the field of income tax and has long been a contributing editor and writer for the Fall Tax Institute at the University of Illinois. He has also served as a seminar instructor for NATP, IRS, the Missouri Society of CPAs and many other state CPA societies. His professional accolades include being rated #1 out of 48 instructors in 2011 at the IRS Tax Forums and being named in Accounting Today as one of the “Top 100 Most Influential People” on numerous occasions during the past 15 years. Larry Gray is an APlusCPE author and presenter of several video-enhanced courses including Affordable Care Act Part 1: Individual Taxpayers and Part 2: Employer Responsibility, Schedule C (Form 1040) Overview, and Schedule D (Form 1040) Overview.

Dr. Raymond Clay, Jr., CPA
APlusCPE Author

Dr. Clay received his Bachelors and Masters degrees in Accounting from Northern Illinois University and his Doctorate from the University of Kentucky. He is now an Emeritus Professor of Accounting at the University of North Texas. Prior to joining the faculty at North Texas in September 1983 he was Director of Professional Development for Union Pacific Corporation. He has taught Ethics programs for CPAs since 1991.

Dr. Clay is the author of three books, over 20 continuing professional education courses, and numerous articles appearing in professional journals. Dr. Clay has been named Outstanding Continuing Professional Education Discussion Leader by the American Institute of Certified Public Accountants and the Texas Society of Certified Public Accountants.  In June 1999, Dr. Clay received the Leon Radde Educator of the Year Award from the Institute of Internal Auditors.  In October 2000, he was the recipient of the Texas Society of CPA’s Outstanding Accounting Educator Award. Dr. Clay is the author and speaker of APlusCPE's video enhanced ethics course, Ethical Issues for EAs and RTRPs.

Scott Langlinais, CPA
APlusCPE Author

Scott Langlinais received a BBA degree from the University of Notre Dame in 1991. He has dedicated the majority of his 21-year career as a CPA to fraud detection and investigation. Business leaders from emerging companies to Fortune 500’s, across many industries including public accounting, government, and not-for-profit, have asked him to assess their environment, perform diagnostic tests to detect symptoms of wrongdoing, and design strategies to help defend the organization’s people, reputation, and assets. He speaks regularly about his fraud detection and investigation experiences at conferences hosted by the Institute of Internal Auditors, the American Institute of Certified Public Accountants, the Association of Certified Fraud Examiners, and the Information Systems Audit and Control Association.

Mr. Langlinais currently serves as the Founder and Director of the Dallas Tax Assistance Program, a not-for-profit organization that assists low-income families with federal tax return preparation. Prior to starting his own practice in 2003, Mr. Langlinais held public accounting and internal audit leadership positions, most recently serving as Director of Internal Audit and Security for a NASDAQ 100 software company. Mr. Langlinais is the author and speaker of APlusCPE's CPA CPE video-enhanced course, Principles of Fraud Detection.

Kathy Morgan, EA
APlusCPE Author

Kathy Morgan just completed her 22nd year with H&R Block and proudly holds the titles of Enrolled Agent, Master Tax Advisor, Fellow NTPI, Speaker, Instructor, Representation Specialist and Consultant. She has been published by several tax research companies, including Parker Tax Publishing and  She is an accomplished speaker and instructor on a wide variety of tax issues.  Through her company, Puzzled By, she offers speaking, writing, and instruction.

Kathy lives and practices in the Shreveport Louisiana area and when not “talking tax” she enjoys spending time with her grandchildren and family, writing and reading.