Cornelius E. Tierney, CPA, is Director at Kearney & Company.  He is the author of several governmental accounting and auditing books.  He was the chairman and national director of Ernst & Young's public sector accounting and auditing practice for nearly 25 years.

Edward F. Kearney, CPA, CGFM  is the Managing Partner of  Kearney & Company, a CPA firm that provides audit and consulting services to the Federal government. Formerly he was at Ernst & Young and the Inspector's General's office.

Roldan Fernandez, CPA is Partner and CEO of Kearney & Company.  He is a past Principal of Ernst & Young and former CFO of a publicly traded NYSE company.

Jeffrey W. Green, CPA is Partner, Kearney & Company, responsible for CPE and staff training with particular focus on Federal accounting, auditing and financial reporting.