Thomas E. Healy received his B.A. in chemistry from Williams College and his Ph.D. in analytical-environmental chemistry from the University of Colorado. Amazingly, the article in the Journal of Analytical Chemistry that reported my research is now available on the web. Here is the first page. After several years of teaching and industry work, he returned to school to obtain a Masters in Accountancy from the University of Denver in 1978. He received the highest grade in Colorado on the November 1977 Uniform CPA Examination. After working for Arthur Young & Company (now part of Ernst and Young for a short time, he started his own company in 1979. In addition, he has taught accounting and business administration courses for Regis University's School for Professional Studies. In 1998 he took the course work and passed the examination to become a Certified Senior Advisor(CSA.