LUCY R. CARTER, CPA, is the President of Carter, Young, Lankford & Roach, PC, located in Nashville, Tennessee. She currently chairs the Valuation and Litigation Services Committee for the Tennessee Society of Certified Public Accountants and serves on the Group of 100 for the American Institute of Certified Public Accountants. Ms. Carter is also a member of the Nashville Estate Planning Council and the Medical Group Managers Association, and serves on the CEO Roundtable for the Nashville Chamber of Commerce. A frequent speaker and author of numerous articles on medical management and compensation topics, Ms. Carter is also an editorial advisor for the Practicing CPA.

SARA S. LANKFORD, CPA, is the Vice President of the Healthcare Services Division of Carter, Young, Lankford & Roach, PC. Ms. Lankford currently chairs the Legislative Committee for the National CPA Healthcare Advisors Association, is a member of the American Health Lawyers Association and the Medical Group Managers Association, and is a frequent speaker on medical management and compensation topics. She is also coauthor of the AICPA practice guides, Guide to Consulting for Dental Practices and Guide to Consulting for Long-Term Care Facilities.