John P. Barrie, attorney and partner, Bryan Cave LLP

Dennis R. Beresford, Ernst & Young executive professor of accounting, Terry College of Business, J.M. Tull School of Accounting, University of Georgia, and former chairman, Financial Accounting Standards Board (FASB)

Mark T. Bradshaw, Ph.D., CPA, associate professor, Harvard Business School

Robert L. Bunting, American Institute of Certified Public Accountants (AICPA) chairman of the board

Colleen Cunningham, president and CEO, Financial Executives International (FEI)

Ilene Eisen, CPA, CITP, California State Society of CPAs, Silicon Valley San Jose Chapter

Robert Hirth, managing director and Internal Audit leader, Protiviti

Clay Jolly Jr., CFA, financial consultant

Paul C. McDonald, executive director, Robert Half Management Resources

Barry C. Melancon, president and CEO, American Institute of Certified Public Accountants (AICPA)

William F. O’Brien, MBA, CPA, lecturer, College of Business, San Jose State University and Leavey School of Business, Santa Clara University

David A. Richards, CIA, CPA, president, The Institute of Internal Auditors (The IIA)

Larry E. Rittenberg, Ph.D., CPA, CIA, Ernst & Young professor, chair, department of accounting and information systems, University of Wisconsin—Madison School of Business