This astonishing little book is a comprehensive look at many of the issues around investing in start-ups – from the perspectives of entrepreneurs as well as investors. It discusses the business and regulatory environment including insights into public accounting from the perspective of someone with 3 decades of experience in the industry. It looks at the new crowdfunding phenomenon and speculates on whether securities regulators will be able to meet the challenge of developing functional regulations – without emasculating the crowdfunding concept in the process.The book also looks at valuations of early stage companies from the point of view of angel investors. It analyses the results of recent studies and indicates how investors may be able to increase their ROI. Finally it looks at taxation and considers how that impacts North American investors on both sides of the Canada-US border.