Mark C. Tibergien was a principal at Moss Adams LLP, the twelfth-largest accounting firm in the United States, where his responsibilities included management consulting, business valuations, and business owner succession. For the past five years, Accounting Today has recognized Tibergien as among the "100 most influential" people in the accounting profession. In 2003, Financial Planning magazine recognized him as a "mover and shaker" in their annual review of industry professionals, and for the past two years, Investment Advisor has recognized him as among the "25 most influential" in the financial-services industry. He is coauthor of Practice Made Perfect: The Discipline of Business Management for Financial Advisers. Tibergien is now CEO of Pershing Advisor Solutions.

Owen Dahl is a senior manager in the Valuation and Litigation Services group of Moss Adams LLP. He has provided commercial litigation, damages, asset-allocation, and acquisition consulting services to small and large corporations alike. Dahl specializes in issues relating to intellectual property and works with firms for which such issues are key. He has more than fifteen years' experience in the investment-advisory industry. A native of Canada, Dahl is a chartered financial analyst and a member of the CFA Institute and the American Society of Appraisers.