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Publisher and Editor-in-Chief
Joanne E. Fiore
Managing Editor
Rocky S. Rosen
Editorial Director 
Kim Nilsen
Senior Editors
Paul Bonner
Matthew G. Lamoreaux
Loanna Overcash
Senior Assistant Editor
Amelia Rasmus
Online Editor
Megan Pinkston
Copy Editors
Todd Conard
Jeffrey Gilman
Administrative Assistant
Christine Sposito
Art Director
Michael Schad Johnstone
Contributing Editors
Alistair M. Nevius
Stanley Zarowin
Publishing Coordinator
Geoffrey L. Pickard
Associate Publisher
Karin DeMarco
Advertising Representatives
Joanne Bailey
Paul Hayes
Collene Toth
Advertising Production Manager
Eric Olsen
Marketing Manager
Leslie Cunningham
Sales Support
Reggale Hartsfield
Senior Manager, Production Services
Robert F. DiCorcia
Production Manager
Michael J. Laches
Production Administrator
M. Donovan Scott
Editorial Offices
919-402-4449
joaed@aicpa.org
Advertising Office
800-873-1677
aicpamedia@aicpa.org
Classified Ads
Russell Johns Associates, LLC
800-237-9851
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EDITORIAL ADVISORS

Catherine Allen, Emmanuel A. Appiah, Kenneth D. Askelson, Art Auerbach, James Bean, Mozart Bernard, Clark M. Blackman II, John C. Boma, Cynthia B. Brown, Helen L. Brown, Steven J. Brown, Jolene C. Brucks, Thomas F. Burrage, Linda Burt, J. Gregory Bushong, Benson J. Chapman, Tracy Coenen, J. Eustis Corrigan Jr., Michael Crain, Gale Crosley, Audrey Dorsey, Richard Dull, Rosemarie T. Dunn, Thomas Emmerling, Louis J. Farina, Joel Framson, Robert J. Freeman, Sailesh Gadia, Michelle F. Gallagher, Ramalingam Ganesh, Kim Gibson, Paul L. Gillis, Alan Glazer, Glenda Glover, J.D. Golub, Randi K. Grant, Patrick T. Hanratty, Catherine Harper, James E. Hunton, Cynthia Jackson, Aamer Javed, Sandra Johnigan, Susan S. Jones, Joyce Ann Keller, G. William Kennedy, Katherine Kinkela, David H. Kirk, Frank J. Kopczynski, Jeffrey B. Kraut, Dennis B. Kremer, Gary C. Kress, Michael S. Kridel, Alan Levin, John Lewison, Joseph P. Liotta, Mano Mahadeva, Jane M. Mancino, Benjamin F. Mathews, Anthony D. McDuffie, David McIntee, Paul B.W. Miller, Debra Mitchell, Roger H. Molvar, Brenda Morris, Craig Murray, Dennis A. Newman, Glenn Newman, Lyne P. Noella, Edward T. Odmark, Jimmy S. Pappas, Christopher Allan Parker, Stephen Polak, Mary P. Ricciardello, Mark L. Richardson, Danielle E. Rolfes, Marshall B. Romney, Richard Roomberg, Steven E. Sacks, Gerard H. Schreiber Jr., Edward Schultz, Peggy Scott, Carolyn Sechler, Ivan J. Sotomayor, Scott K. Sprinkle, Alan Steiger, Paul C. Sullivan, Barry S. Sziklay, Brent M. Tabor, Gary R. Trugman, Victor Valdivia, Paul Andrew Vosteen, Jean Wells, David Westbrook, Rebecca J. Whitener, Mark A. Yahoudy, Kevin R. Yeanoplos, Alan S. Zipp

MEMBER PANELS
Accounting: John Althoff, J. Gregory Bushong, Alan Glazer, Russell Golden, Debra Mitchell, Daniel Noll, Edward T. Odmark, Alan Steiger; Auditing: Catherine Allen, Susan S. Jones, Charles E. Landes, Joseph P. Liotta, Douglas Prawitt, Thomas Ratcliffe, Edward T. Odmark, Ivan J. Sotomayor; Business & Industry: Kenneth D. Askelson, Stuart R. Benton, Benson J. Chapman, Jeffrey B. Kraut, Alan Steiger; Business Valuation/Litigation Services: Thomas F. Burrage, Robert Gray, Edward Mendlowitz, Robert F. Reilly, Linda Trugman; Personal Financial Planning: John C. Boma, R. Patrick Cargill, Thomas Emmerling, Patrick T. Hanratty, Peggy Scott, Mark A. Yahoudy; Practice Management: Richard V. Kretz, Bea L. Nahon, William Pirolli, Carolyn Sechler, Gary Shamis; Tax: Steven J. Brown, Benson J. Chapman, DeAnn Hill, Sidney Kess, William Stromsem, Steven Thompson
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