Dan Busby, CPA has a Master's degree in business from Emporia State University and he has worked as controller of a university medical center, partner-founder of a CPA firm, and chief financial officer for a religious denomination. He currently serves as the president with the Evangelical Council for Financial Accountability (ECFA), Winchester, Virginia. He has been an author of the Zondervan tax guides for 29 years, has authored or coauthored 13 other books, including Trust, Lessons From the Nonprofit Boardroom, Tools and Templates for Effective Board Governance, and Lessons From the Church Boardroom. Michael Martin, CPA, JD serves as executive vice president of ECFA. He oversees the compliance team, with a passion for helping churches and ministries maintain high standards of financial integrity through ECFA membership. Michael also uses his training as an attorney and CPA to contribute to ECFA's many practical educational resources, including books, webinars, videos, podcasts, and more. Michael has been privileged to support several key ECFA initiatives since 2011, including the Commission on Accountability and Policy for Religious Organizations and the launch of the ECFA.church website and the ChurchEXCEL.

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