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Acknowledgments
The authors of this practice aid are members of the 2012–2015 AICPA FLS Bankruptcy Task Force.
Kenneth DeGraw, Chair
Melissa Kibler Knoll, Past Chair
Lisa Beckerman
Tom Hill
Jeff Litvak
Jim Lukenda
Felicia Perlman
Jeff Reisner
Becky Roof
Tony Sasso
A special note of gratitude is extended to all those who assisted task force members with authoring and
editing this practice aid, including: Steve Hodkinson, Howard Jacobson, Steve Kotarba, Kerri Lyman,
Tamara McGrath, Deborah Rieger-Paganis, Jack Schwager, Michael Sugar and Matt Williams.
In addition, members of the 2011–2015 AICPA Forensic and Litigation Services Committees, the 2015–
2016 Business Valuation Committee, and the Forensic and Valuation Services Executive Committee al-
so provided information and advice to the author and AICPA staff for the update to this practice aid.
AICPA Staff
Jeannette Koger
Vice President, Advisory Services and Credentialing
Barbara Andrews
Director, Forensic, Technology and Management Consulting Services
FVS Section
Christine N. Cutti-Fox
Senior Manager, Forensic Services
FVS Section
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