CORNELIUS E. TIERNEY, CPA, CGFM, is the author of several books, including Federal Accounting Handbook and Federal Government Auditing, both from Wiley, and is a Director of Kearney & Company. He has forty years of experience in accounting and financial reporting and was a founding member of the Federal Accounting Standards Advisory Board (FASAB).

EDWARD F. KEARNEY, CPA, CGFM, is an author of Federal Government Auditing and the Managing Partner of Kearney & Company. His experience includes federal financial statement audits, accounting assistance, and federal management information systems consulting.

ROLDAN FERNANDEZ, CPA, CGFM, is an author of Federal Government Auditing and is the Technical Quality Control Partner with Kearney & Company on financial statement audits, internal control evaluations, and accounting assistance engagements for federal departments and agencies.

JEFFREY W. GREEN, CPA, is a partner with Kearney & Company and has seventeen years of experience providing accounting, auditing, and consulting services to federal and private sector clients.

MICHAEL J. RAMOS, CPA, author of Wiley Practitioner's Guide to GAAS 2006, How to Comply with Sarbanes-Oxley Section 404 and The Sarbanes-Oxley Section 404 Implementation Toolkit (all published by Wiley), is a consultant in auditing and accounting technical matters. He has written non-authoritative practice aids, implementation guides, training programs, and authoritative AICPA audit and accounting guides.