Federal Accounting Handbook

“…is crucial not just for federal financial employees, but also for financial types at hundreds of thousands of nonprofits, government contractors and more.” (Accounting Today, February 2007)

CORNELIUS E. TIERNEY, CPA, CGFM, is a Director with Kearney & Company, and is the author or coauthor of twelve books on governmental accounting and auditing. He served as the chairman and national director of Ernst & Young’s public sector accounting and auditing practice for nearly twenty-five years, and was an original member of the Federal Accounting Standards Advisory Board.

EDWARD F. KEARNEY, CPA, CGFM, is the Managing Partner of Kearney & Company. He is a former senior manager of Arthur Young & Company (a predecessor firm to Ernst & Young) and a former officer of a public company listed on the New York Stock Exchange. He also worked for the Department of Housing and Urban Development as an auditor and accountant.

ROLDAN FERNANDEZ, CPA, CGFM, is a Senior Partner with Kearney & Company. He is a former principal of Arthur Young & Company and the former chief financial officer of a public company listed in the New York Stock Exchange. He has over twenty-five years of diversified experience in all facets of financial management in both the public and private sectors.

JEFFREY W. GREEN, CPA, is a Senior Partner with Kearney & Company with more than nineteen years of experience. He is responsible for federal audit engagements and internal control projects covered under the rules of OMB Circular A-123. He is a recent recipient of the Northern Virginia Association of Government Accountants’ (AGA) Federal Financial Partnership Award.

All are also coauthors of Federal Government Auditing: Laws, Regulations, Standards, Practices, and Sarbanes-Oxley and OMB Circular A-123 and Sarbanes-Oxley: Management’s Responsibility for Internal Control in Federal Agencies.