Michael A. Crawford 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, an inductee into the Oklahoma Accounting Hall of Fame, and is a current member of the Governmental Accounting Standards Advisory Council (GASAC).

Mr. Crawford is recognized both nationally and internationally as a frequent lecturer at many national and state governmental conferences and has also authored various technical publications for the AICPA.

D. Scot Loyd is in the firm 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.

As a member or Chair of several of the American Institute of Certified Public Accountants’ (AICPA) Task Forces and Committees and the Mid-America Intergovernmental Audit Forum Committees such as the American Institute of Certified Public Accountants Professional Ethics Executive Committee (PEEC) (Current Member), Partnering for CPA Practice Success (PCPS) Technical Issues Committee (TIC) [Past Government A & A Zone Chairman], and AICPA Governmental Accounting and Auditing Committee, Mr. Loyd has been a contributor for all size firms to the standard-setting process.

Mr. Loyd is also been a frequent speaker at various AICPA and state society conferences.