William C West, III, CPA, is a director with Deloitte & Touche LLP in Columbia, South Carolina. He received a bachelor's degree cum laude and a master's degree (in taxation) from the University of Georgia. Bill is a member of the South Carolina Association for Certified Public Accountants and the American Institute of Certified Public Accountants. He has specialized in the areas of South Carolina taxes, corporate taxation, manufacturing, inventory and public utility issues.