Arthur E. Tilley, C.P.A., is a senior manager in the multistate tax practice of a big-four public accounting firm in Atlanta, GA. Mr. Tilley holds a B.S. degree in public accounting from Long Island University, C.W. Post campus, and a J.D. degree from the University of North Carolina, Chapel Hill. He is a member of the North Carolina Bar and the American Institute of Certified Public Accountants.