Chris Cole, CPA, is Senior Vice President and Chief Financial Officer of McDonald’s U.S.A., LLC. In this role, Cole directs all financial matters affecting McDonald’s franchises. Her 27-year career with the company has included positions such as Controller for the central and southeast divisions as well as leadership of the acquisitions group. Prior to joining McDonald’s, Cole worked as a CPA at Haskins & Sells in Chicago (now Deloitte & Touche Tohmatsu). She received the Women’s Leadership Award and the company’s President’s Award. Cole holds a bachelor’s degree in accounting from Northern Illinois University.

Daniel C. Confalone, FHFMA, is Senior Vice President, Finance and Chief Financial Officer at Good Shepherd Rehabilitation Network. Committed to helping people in need, Confalone has served as CFO for three separate healthcare organizations. During his tenure at Good Shepherd Rehabilitation, he implemented an operational improvement plan that addressed cost reduction, attained tax-exempt bond financing for several major capital projects and revenue enhancement initiatives, and reduced the accounts receivable cycle from 120 days to 55 days through a detailed revenue cycle management program. These initiatives helped the not-for profit organization to achieve profitability for four straight years. Confalone holds a bachelor’s degree in accounting from Bloomsburg University and a master’s of business administration in finance from Wilkes University and is a certified Fellow in the Healthcare Financial Management Association.

Alister Cowan, CA, is Executive Vice President, Finance, Chief Financial Officer and Chief Compliance Officer of BC Hydro. Prior to his current role, Cowan served as Vice President Finance for the Western Region of Direct Energy Marketing Limited and Vice President and Comptroller of TransAlta Corporation. His career accomplishments include building regional business success while leading the finance team at Direct Energy Marketing and transforming TransAlta Corporation New Zealand Limited into the country’s premier energy corporation. Cowan is Chair of the Financial Executives International committee on corporate reporting. He holds a bachelor’s degree in accounting from Heriot Watt University.

Colleen Cunningham, CPA, MBA, is the former President and Chief Executive Officer of Financial Executives International. As head of the 15,000-member professional association, Cunningham oversaw efforts to advance ethical, responsible financial management. Prior to this role, Cunningham was Senior Vice President and Chief Financial Officer, North America, of Havas Advertising. She is a member of the Financial Accounting Standards Advisory Council, the International Accounting Standards Advisory Council and has been named as one of the Top 100 Most Influential People in Accounting by Accounting Today. Cunningham holds a bachelor’s degree in economics from Rutgers University and a master’s of business administration from New York University’s Stern School of Business.

Kevin J. Dancey, CA, FCA, is President and Chief Executive Officer of the Canadian Institute of Chartered Accountants (CICA). Dancey oversees research on current business practices and the organization’s support for setting accounting and assurance standards in business, not-for-profit organizations and government. He also manages CICA’s professional literature publication, continuing education programs and the organization’s representation of chartered accountants in Canada and abroad. Dancey is a member of the Auditor General’s Panel of Senior Advisors, the Council of Governors for the Canadian Public Accountability Board and the Global Accounting Alliance. He graduated with honors from McMaster University with a bachelor’s degree in mathematics and economics.

James W. DeLoach, CPA, is a Managing Director of Protiviti Inc. He leads the development of the firm’s market offerings in governance services and enterprise-wide risk management. DeLoach is the author of several articles and publications on business risk assessment and management. His book, Enterprise-Wide Risk Management: Strategies for Linking Risk and Opportunity, was the first written on the subject of enterprise risk management. DeLoach served on The Committee of Sponsoring Organizations of the Treadway Commission Advisory Board in development of the Enterprise Risk Management-Integrated Framework issued in 2004. He writes many of the publications and thought pieces issued by Protiviti. DeLoach holds bachelor’s and master’s of business administration degrees from the University of North Texas.

Manuel Espinoza, CPA, is Chief Executive Officer of the Association of Latino Professionals in Finance and Accounting. Espinoza previously was a partner with PricewaterhouseCoopers, where he specialized in international litigation support services. In other key positions with the firm, Espinoza was responsible for U.S. subsidiaries with operations in Mexico and Central America and was a national partner in charge of financial institutions in the outsourcing division. He was a member of the PricewaterhouseCoopers diversity champion task group and received an Eagle Award for his commitment to leadership and diversity issues in and outside the firm. Espinoza holds a bachelor’s and a master’s degree in accounting from the University of Arizona.

Brenda Hargett, CPA, CAE, is Vice President and Chief Financial Officer at the American Petroleum Institute (API) in Washington, D.C. In addition to her financial responsibilities at API, Hargett also oversees all non-dues activities for the organization. She is known for her vision and for process improvements that include state of the art financial systems and program-based budgeting. Hargett began her career as a staff accountant with KPMG in 1982, where she rose to the position of Senior Manager of Audit before joining API in 1992. She holds a degree in accounting from the College of William & Mary.

Taylor Hawes, CPA, is Controller for Finance Operations for Microsoft. In this role, he is responsible for finance operations in 109 countries, management and statutory filing and reporting, SOX and policy compliance, as well as global finance platforms. Hawes was previously the Assistant Corporate Controller for the company and was responsible for many key activities involving Microsoft’s finance center, including financial reporting. Prior to Microsoft, he was the North America Controller for U.K.-based Raleigh Bicycle Corporation. His previous experience also includes positions with Arthur Andersen in both the audit and management consulting practices. Hawes received his bachelor’s of science from the University of Southern California.

David S. Johnson, MBA, is the Chief Financial Officer and Senior Vice President of Carter & Burgess, Inc. Johnson leads the finance and accounting department emphasizing the areas of financial leadership development, risk management, real estate leasing, cash flow enhancement, acquisition planning and analysis, and financial systems design. Prior to this position, Johnson served as Vice President of Business Development for Beacon Eye Institute, Vice President of Strategic Planning and Business Development for Hawker Siddeley Canada, Inc., and in various financial management roles during his 15 years with General Electric. He hold’s a bachelor’s degree in economics from Carleton College and a master’s of business administration from Texas Christian University.

Jack Lawrence, MBA, is Chief Financial Officer for Cranium Inc. Serving as “Professor Profit,” he oversees the finance, operations, information technology and human resource departments for the organization. Lawrence personally visits manufacturing partners in China to ensure the company’s work environment standards are upheld. Prior to Cranium, he held senior financial management positions with Dotcast, Chambers Communications Corp. and AT&T. He holds a bachelor’s degree in finance from Georgetown University and a master’s of business administration from both Rutgers University and Seton Hall University.

Barry C. Melancon, CPA, is the President and Chief Executive Officer of the American Institute of Certified Public Accountants (AICPA). Under Melancon’s leadership, the AICPA has spearheaded a number of initiatives, including private company reporting standards, eXtensible Business Reporting Language (XBRL), the computerized CPA exam, audit quality centers, an Audit Committee Effectiveness Center and a national campaign to help Americans understand financial issues at various life stages. Melancon is a member of the AICPA’s delegation to the International Federation of Accountants and served for eight years as Executive Director of the Society of Louisiana CPAs. He holds a bachelor’s degree in accounting and a master’s of business administration from Nicholls State University in Louisiana.

Leslie A. Murphy, CPA, is Immediate Past Chair of the Board of Directors of the American Institute of Certified Public Accountants (AICPA) and a Group Managing Partner at Plante & Moran. At Plante & Moran, Murphy leads multiple service groups and the strategic planning and marketing/practice development functions. As Chair of the AICPA, she led an agenda that was focused on the staffing shortage in the profession, including initiatives focused on recruiting and retention of talent, generational changes and the demand for greater balance of life, progression of women in the profession and the implementation of the Young CPA Network to address the needs of younger members. She was named one of Business Finance’s "2006 Influencers: 60 Authoritative Voices.” Murphy holds a bachelor’s degree in accounting from the University of Michigan.

Ajay Patel, Ph.D., is Dean and the Babcock Research Professor of Finance at the Wake Forest University Babcock Graduate School of Management. His widely published research is primarily focused on corporate financial management and international finance. Patel has received numerous accolades from academic and professional associations. He has received seven Educator of the Year awards from Wake Forest and was selected as the Kienzle Teaching Award recipient by recent Babcock alumni. Patel holds a bachelor’s degree in chemistry, biology and zoology from St. Joseph’s College in India; a master’s of business administration from the University of Baltimore; and a doctorate from the University of Georgia.

David A. Richards, CIA, CPA, MBA, is President of The Institute of Internal Auditors (The IIA). In this role, Richards oversees the establishment of the International Standards for the Professional Practice of Internal Auditing and is responsible for training, research and certification programs, as well as representation of the profession. Richards is a member of The IIA Board of Directors and was Chairman from 2001-2002. He also has served as a part-time instructor of accounting at John Carroll University. Richards received the 2004 Victor Z. Brink award for distinguished service to The IIA. He holds a master’s of business administration from Baldwin-Wallace College.

Larry E. Rittenberg, Ph.D., CIA, CPA, is Chairman of The Committee of Sponsoring Organizations (COSO) of the Treadway Commissionand Ernst & Young Professor, Department of Accounting and Information Systems, University of Wisconsin-Madison School of Business. He was instrumental in the development of COSO’s Enterprise Risk Management-Integrated Framework as well as its new principles-based guidance “Internal Control over Financial Reporting – Guidance for Smaller Public Companies.” Rittenberg is the author of a leading audit textbook, has written more than 45 professional articles and monographs, and teaches in the area of audit and assurance, including risk management and corporate governance. He has previously served on The IIA’s Board of Directors and Governance Committee and is a past President of The Institute of Internal Auditors Research Foundation. In addition, Rittenberg is a member of the board and audit Committee of Woodward Governor, a publicly traded corporation. He also serves as an advisor to the board and audit committee of Petro China, a domestic Chinese company listed on the New York Stock Exchange.

Gwendolyn Skillern, CPA, MBA, is National President and Chief Executive Officer of the National Association of Black Accountants, Inc. (NABA). As a testament to her dedication to the organization, she has received the NABA outstanding member award and presidential service award. In 2006 she was also voted one of “Maryland’s Top 100 Women” and one of the “Top 100 Influential People in Accounting.” Skillern also is Senior Vice President and General Auditor for CareFirst BlueCross BlueShield, Inc. In this role, she directs internal audit services, quality control activities and special investigations for all essential operations of the not-for-profit health insurance company. Skillern holds a bachelor’s degree from the University of California at Berkeley and a master’s of business administration from Stanford University.

Ira Solomon, Ph.D., is the R.C. Evans Endowed Chair in Business and Head of the Department of Accountancy at the University of Illinois at Urbana-Champaign, where his research and teaching focus is external auditing. Solomon has published numerous articles in scholarly journals and The Wall Street Journal, is co-author of Auditing Organizations Through a Strategic-Systems Lens, and co-editor of a monograph on auditing research opportunities. He serves on the Board of Directors of the Illinois CPA Society and several journal editorial boards and is a member of the American Accounting Association Education Committee. Solomon has received numerous awards for his teaching and publications and holds a doctorate in accounting from the University of Texas at Austin.

Mark A. Tuniewicz, CCE, is National Chairman of the Board of Directors of the National Association of Credit Management (NACM). Tuniewicz has held senior credit executive positions at GN Netcom, Konica Corporation and Intuit, among other firms. He is a board member of the Credit Research Foundation, FCIB (NACM’s international division) and the National Advisory Group for Dun & Bradstreet. Tuniewicz often speaks and writes on best practices in the “order-to-cash” process, and as a thought leader in his profession serves on the editorial advisory boards of Business Credit magazine and Credit Today. He graduated with honors from Northeastern University and resides in suburban Boston.

RJ Valentine, CPA, is Chief Financial Officer of ECNext. He previously served as the Chief Operating Officer, CFO and Vice President of MPW Industrial Services Group. In September of 2006, Valentine led the privatization of MPW. Valentine also serves on the board of directors of Pentagon Technologies Group, Inc. Before joining MPW, Valentine served as CFO for Liqui-Box Corporation. In 2002, he completed the sale of Liqui-Box to E.I. DuPont for $333 million, a price that represented approximately 10 times cash flow. Prior to Liqui-Box, he served in a dual role as a Division Chief Executive Officer and CFO of WW Holdings Inc. Valentine holds a bachelor’s degree in accounting, with a minor in economics, from Baldwin-Wallace College, and he is a CPA.