Ralph Nach

Ralph Nach

Ralph Nach

Principal at Epstein + Nach LLC
Former Author of the GAAP Guide and
the “State of the CPA Profession”

Ralph Nach, CPA is a principal in Epstein + Nach LLC, an international consulting firm concentrating in forensic accounting, technical consultations, preissuance financial statement review, internal inspection assistance, and training for accountants and auditors. In addition, he serves as senior faculty and technical advisor for 20-20 Services LLC. He also serves as a Senior Research Analyst for Valens Research LLC, an independent research and credit analysis firm for which he focuses on the impact of new and existing accounting and reporting standards and practices, and serves on the UAFRS Advisory Council.

He has been a CPA practitioner for over forty years, during which he has served in capacities including accountant, auditor, quality control director, national office technical partner, peer reviewer, educator, chief learning officer, and consultant for several prominent public accounting firms. He is a former adjunct lecture in graduate accounting and finance at Northwestern University in Evanston, Illinois. Mr. Nach has coauthored several books and speaks internationally on accounting, auditing, and financial reporting topics. He is a member of the American Institute of Certified Public Accountants (former subcommittee chair of EDMAX – the Educational Management Exchange), the Illinois CPA Society, where he has served as a chairman and/or member of numerous committees, and is an associate member of the Association of Certified Fraud Examiners.


Mr. Nach has served as author, co-author, contributing author, or technical editor of a number of widely-utilized technical reference works, including:
PPC’s Interactive Disclosure Library, PPC/Thomson Reuters, 2011;
PPC’s Guide to Preparing Financial Statements, PPC/Thomson Reuters, 2010;
Wiley GAAP: Interpretation and Application, John Wiley & Sons, 2001–2010;
Handbook of Accounting and Auditing, Warren, Gorham & Lamont, 1999;
Controllers Policies and Procedures Manual, Warren, Gorham & Lamont, 1998; and
Technical Practice Aids, AICPA, 1995.


Mr. Nach earned a BSBA with honors from the Heller College of Business of Roosevelt University in Chicago, Illinois, where he was elected to membership in Beta Gamma Sigma and the Franklin Honor Society. He is a graduate of the inaugural class of the American Express Leadership Effectiveness Advancement Program (LEAP), designed to prepare the organization’s high-performing employees to assume increased leadership responsibilities.

Mr. Nach served as an adjunct lecturer in graduate-level accounting, finance, and economics at Northwestern University in Evanston, Illinois and, in addition, he completed an intensive 5-day Mediation Training Professional Development Program sponsored by the Northwestern University School of Continuing Studies.

About Epstein + Nach LLC

Epstein + Nach LLC is an international consulting firm concentrating in forensic accounting, technical consultations, engagement quality control review (EQCR), internal inspections, and training for accountants and auditors.

The Chicago-based international consulting firm provides forensic accounting expertise and services in the areas of financial reporting fraud, white collar defense, auditor liability, securities litigation, and the interpretation of domestic and international accounting, auditing, and financial reporting standards.

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