Design and Maintenance of Accounting Manuals

Steven Bragg, CPA, CMA, CIA, CPM, CPIM, has been the Chief Financial Officer or Controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte & Touche. He received a master's degree in finance from Bentley College, an MBA from Babson College, and a Bachelor's degree in economics from the University of Maine. He has been the two-time president of the 10,000-member Colorado Mountain Club. Mr. Bragg resides in Centennial, Colorado. He has written or co-authored several books.

Harry L. Brown is the former Director of Financial Affairs and an instructor in the School of Professional Accountancy at the University of Southern Mississippi.