Richard Carpenter, CPC, CEBS
USVI Pensions and Consulting, St. Croix
Chris L. Stroud, MSPA, MAAA, EA
Simoneaux and Stroud Consulting Services, Marco Island, FL
Laura S. Moskwa, CPC, QPA
Laura S. Moskwa Consulting Services, Auburn, CA
Darlene Finzer, CPA, QKA
REA & Associates, Inc., New Philadelphia, OH
Additional information regarding CEFEX Qualified Auditors can be found at http://www.cefex.org/IndustryExpertise.aspx .