D.R. Carmichael, PhD, CPA, CFE, holds the distinguished position, Chief Auditor and Director of Professional Standards of the Private Company Accounting Oversight Board (PCAOB). He is the author of numerous books and articles on accounting and auditing. Most prominent among his consulting clients have been the Securities and Exchange Commission, the Government Accountability Office, the Federal Deposit Insurance Corporation.  He has appeared on major network segments, including ABC News, Nightline, and Moneyline, and is frequently quoted in The Wall Street Journal and The New York Times.

Ray Whittington, Phd, CPA, CMA, CIA, is the editor of the Wiley CPA Review and several other professional books and textbooks. He is the Ledger & Quill Director of the School of Accountancy at DePaul University.

Lynford Graham is a Certified Public Accountant with more than 25 years of public accounting experience in audit practice and National policy development groups. He was a Partner and the Director of Audit Policy for BDO Seidman, LLP, and was a National Accounting & SEC Consulting Partner for Coopers & Lybrand.