Ray Jopling has been involved in delivery of accounting courses at tertiary institutions for over 25 years. He is currently Program Coordinator for accounting courses at the Chisholm Institute of TAFE (Victoria).

Peter Lucas is a teacher in the accounting department at Chisholm Institute of TAFE. He is experienced in managing and delivering training programs in a wide range of environments.

Garry Norton is a practicing CPA accountant. He has over 25 years experience in commerce, education and public practice.