Michael A. Crawford, CPA, is chairman of Crawford & Associates, P.C., a CPA firm headquartered in Oklahoma City, Oklahoma, that specializes in providing auditing, consulting, and accounting services solely to governmental entities. He is a past president of the Oklahoma Society of CPAs (OSCPA), an inductee into the Oklahoma Accounting Hall of Fame, the current vice chairman of the Governmental Accounting Standards Advisory Council (GASAC), and current chairman of the GASAC Agenda Committee.

Mr. Crawford has been actively involved in the enforcement of professional ethics for the CPA through his service as member of the AICPA and OSCPA peer review committees and AICPA Professional Ethics Technical Standards Subcommittee, and as an investigator for the Oklahoma Accountancy Board. Mr. Crawford is also recognized both nationally and internationally as a frequent lecturer at many national and state conferences and has authored various technical publications for the AICPA.

D. Scot Loyd, CPA, is with Swindoll, Janzen, Hawk & Loyd, LLC, a CPA firm headquartered in McPherson, Kansas. Mr. Loyd is partner-in-charge of a diversified governmental practice, including software development, relating to states, counties, cities, schools, and other miscellaneous government entities.

He has been a contributor to the standard-setting and ethics enforcement processes for all size firms as a member or chairman of several of the AICPA’s task forces and committees and the Mid-America Intergovernmental Audit Forum committees, such as the AICPA Government Performance and Accountability Committee (current), Professional Ethics Executive Committee (PEEC) (past member), Partnering for CPA Practice Success (PCPS) and Technical Issues Committee (TIC) (past Government A & A Zone chairman), and AICPA Governmental Accounting and Auditing Committee.

Mr. Loyd is a frequent speaker at various AICPA and state society conferences and has had more than 34 opportunities to speak on the topic of ethics in the last few of years.

Both authors co-author Governmental GAAP Guide, Governmental GAAP Practice Manual, and Governmental GAAP Update Service.