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in North America. His wife and four children enjoy many experiences together including theatre, music, travel, golf, skiing, snorkeling and model trains. Lawrence (Lee) Klumpp , CPA, CGMA, is BDO’s National Nonprofit & Education Industry Group audit and a ccounting technical leader. He recently completed a fellowship at the Financial Accounting Standards Board (FASB) where he led FASB's project to reexamine existing standards for financial statement presentation by nonprofit entities, focusing on improving the net asset classification requirements and information provided in financial statements and notes about liquidity, financial performance and cash flows. Lee has 20 years of experience serving a diverse group of nonprofit organizations while working for BDO and previously in the audit practices of Ernst & Young, LLP and KPMG. Additionally, he is an accomplished speaker and has spoken on various nonprofit accounting, governance auditing, internal control, governance, financial reporting and single audit issue topics related to nonprofit organizations around the country. Follow him on Twitter @lklumppcpa. Jennifer S. Lehman , CPA, CGMA, has 20 years of public accounting experience, joining Hantzmon Wiebel in 1997. She is a co-partner-in- charge of employee benefit plan audits, and also works with high net worth individuals and a variety of clients. Jennifer enjoys working with her clients, solving problems and helping them remain in compliance with audit and tax regulations. She also consults with her clients on human resource transition and related issues. Jennifer has served as the firm’s chief operating officer since 2007, overseein g operations, personnel, marketing and technology with a special focus on creating a first-class environment for the staff. In her 20 years of professional experience, Jennifer has specialized in the employee benefit plan industry serving all types of benefit plans and plan sponsors. Most recently, she participated in an employee benefit plan collaboration team involving the Virginia Board of Accountancy (VBOA) and the Virginia Society of CPAs (VSCPA) to strengthen audit quality in Virginia. Jeffrey Lewis , MBA, RR, CTP, CCM, is president and managing partner of The Azimuth Group. His practice includes the areas of strategic planning, domestic and international finance and treasury. He has worked worldwide for a variety of multinational companies. Jeff is a frequent lecturer on global financial management, international development, electronic commerce and systems development. Published in leading professional publications and journals worldwide, he has authored several textbooks and reference manuals. Harold Martin Jr. , CPA/ABV/CFF, ASA, CFE, is the partner-in-charge of the Valuation and Forensic Services Group for Keiter in Richmond, Va. and an adjunct faculty member of the College of William and Mary Mason Graduate School of Business. He specializes in valuation and forensic accounting including financial investigations and litigation consulting and expert witness services. Harold is a former member of the American Institute of CPAs (AICPA) Business Valuation (BV) Committee, former chair of the AICPA National BV Conference Steering Committee, former editor of the AICPA ABV e-Alert and former editorial adviser and contributing author for the AICPA CPA Expert. He is a member of the AICPA BV Hall of Fame and a two-time recipient of the AICPA BV Volunteer of the Year Award. He currently serves as a commissioner for the AICPA National Accreditation Commission and as an instructor for the AICPA National BV School and AICPA ABV Exam Review Course. Harold is a former member of the VSCPA Board of Directors and is the former chairman of the Business Valuation and Litigation Services Committee. He created and serves as chair of the Virgin ia Society of CPAs’ (VSCPA) Annual Business Valuation, Fraud and Litigation Services Conference. He is a co- author of “Financial Valuation: Applications and Models, 3rd ed.” and a contributing author to “Cost of Capital: Applications and Examples 4th ed. Workbook and Technical Supplement.” Teri G. Partington , CPA, is a manager in the tax practice at Brown Edwards. Prior to joining Brown Edwards, Teri was a senior executive in operations for a publicly-traded manufacturing company. Prior to operations, she managed all areas of tax functionality and reporting (income, franchise, sales, use, environment, real estate and personal property) for a $3 billion publicly-traded national retailer and defended over 20 audits at both the state and federal level. Teri spent the first part her career in public accounting with Big 4 firms before accepting an offer in industry. At Brown Edwards, she utilizes her unique background to focus on providing management and tax consultations, business and tax planning, and tax compliance services. Her depth of experience in the state and local tax arena allows her to provide SALT services such as evaluation of audit risks, voluntary disclosure filings, gap analysis and process improvements. Teri is a graduate of the College of William & Mary in Williamsburg, Va. She is currently a member of the Virginia Society of CPAs (VSCPA) and the American institute of CPAs (AICPA) and was a member of the Tax Executives Institute for 15 years. Catherine M. Pennington , CPA, CGMA, has more than 30 years of experience in both public accounting and industry. She has spent 21 years in public accounting performing audits, tax planning and compliance and accounting services. Her practice is focused on nonprofit organizations. In addition, Cathy spent seven years as a nonprofit controller and five years as a controller in real estate development and property management. She provides professional services to trade associations, professional associations, sports leagues, child development centers, schools, churches and other nonprofit organizations. These professional services not only include audit and tax services but also accounting services that take advantage of her years of experience as a controller. These engagements involve functioning as either a temporary or ongoing, multi-year chief financial officer or controller. Stephanie R. Peters , CAE, is president & chief executive officer of the Virginia Society of Certified Public Accountants (VSCPA), a statewide professional association for CPAs. She has been with the VSCPA since 1997 and leads the organization on national and state professional issues, legislative and regulatory activities and external relations. As president & CEO, Peters is a member of the VSCPA board of directors and its executive committee. Nationally, Peters serves as Chair of the National Association of State Boards of Accountancy (NASBA) State Society Relations Committee. Peters has served on the American Institute of CPAs (AICPA) Peer Review Board and the AICPA/NASBA Uniform Accoun tancy Act Committee, and she is a past president of the CPA Society Executives’ Association. A Certified Association Executive (CAE), Peters served as president of the Virginia Society of Association Executives and has received its CEO Award of Excellence. Peters currently serves as Vice Chair of the Virginia Council on Economic Education. Peters received her Bachelor of Arts in history from the University of Virginia and her Master of Public Administration from Virginia Commonwealth University. She is also a graduate of the U.S. Chamber of Commerce Institute for Organization Management and Lead Virginia.