Donald P. Delves, founder and president of The Delves Group, is a highly sought-after consultant and speaker on corporate governance and executive pay and performance. With over 20 years' experience in consulting with major corporate boards and executive teams across the country, Don helps companies ensure that they are getting what they pay for with their compensation dollars. Don is a frequently interviewed and cited as an expert in major media, including Fortune, The Wall Street Journal, and National Public Radio. He also recently testified before the U.S. Senate and the FASB on the hotly debated issue of stock option expensing.

Editorial Reviewing Author: Ronald G. Pippin, CPA, Managing Director, Accounting Research Manager

Ron authors, maintains, and approves all of the updates to the accounting and SEC content on the Accounting Research Manager (ARM) database. He also provides oversight guidance to the audit and other material added to ARM. Among other responsibilities at ARM, Ron reviews the completeness of the content for this publication, CCH Accounting for Compensation Arrangements.

Ron has 20 years of public accounting experience, including six years as an audit partner with Arthur Andersen. He also served as the senior technical accounting officer at a Chicago-based Fortune 50 firm for 10 years. Before Ron joined CCH, he worked in Andersen's Professional Standards Group (commonly known as the ‘‘national office’’), where he consulted on technical accounting matters and contributed to the authoring and maintenance of ARM’s content. Wolters Kluwer purchased ARM from Andersen in 2002.

Ron is a CPA, a graduate of the University of Colorado in Boulder, and a member of Financial Executives International, the AICPA, and the Illinois Society of CPAs.