Gregory M. Clark, CPA, CISA, CFE, is an author and discussion leader for Loscalzo Associates, Ltd, and a principal with the Business Compliance & Controls Group (BCCG), an accounting consulting firm specializing in employee benefit plan audits and compliance, internal controls auditing, consulting and assessments, and technical accounting training and consulting.

Michael J. Morgan is president of Langford Educational Enterprises, Inc., a consulting firm specializing in international auditing and taxation. He has over 35 years of experience in public speaking. An accomplished author and instructor, he has traveled internationally, writing manuals and conducting seminars on accounting- and auditing-related topics for former communist countries as well as teaching for several other national and international continuing education providers.

For several semesters, Morgan was an accounting instructor in the School of Business at Old Dominion University in Norfolk, Virginia. He is also a nationally recognized instructor on topics of accounting and auditing, staff training, and governmental and not-for-profit entities and is the recipient of several Outstanding Discussion Leader awards from the New York, Illinois, Nevada, and Virginia societies of CPAs.

Morgan is licensed as a certified public accountant in Georgia, Virginia, and New York. He is a member of the Georgia Society of CPAs and the Association of Certified Fraud Examiners and is a past member of the Virginia Society of CPAs.

Susan Smith manages her own firm specializing in tax planning for individuals and business owners and is also a frequent speaker at tax conferences. Susan was a senior manager in the tax departments of Price Waterhouse and Peat Marwick (the predecessor of KPMG). While at Price Waterhouse, she held the national specialist designation for the real estate and partnership tax practices. During her time at Peat Marwick, Susan led the local real estate and tax practices. She was an associate adjunct professor at Widener University in the master’s taxation program. Her speaker ratings have consistently exceeded 4.7 on a scale of 5.0. Susan is a two-time recipient of the James L. McCoy Discussion Leader of the Year Award for excellence in teaching. Smith earned her bachelor of business administration degree with an accounting concentration from the University of Toledo.