Howard A. Lewis is the former National Program Manager of the Engineering and Valuation Programs at the IRS, where he served for over 32 years. He also served as the Executive Director of the Institute of Business Appraisers and ISBA. He is currently a Director of ISBA and a consultant with alliantgroup, a Houston company specializing in R&D tax credits for federal and state tax purposes.

Howard has eight children and, at the latest count, 14 grandchildren. He lives in Hollywood, Florida, with his dog, Sheela.

Christopher Rials holds several designations in the appraisal industry, including the nationally recognized BCA, Business Certified Appraiser designation by the International Society of Business Appraisers (ISBA) and the MCMEA, Master Certified Machinery and Equipment Appraiser designation by the NEBB Institute as well as serving as its current Director. Chris works regularly for trusted advisors including Attorney's, CPA's, Business Brokers, Financial Professionals, and banks, among others. He puts strong emphasis on ethical guidelines and knowledge of U.S.P.A.P. (Uniform Standards of Professional Appraisal Practice).

• 40+ years in real estate and valuation. I started young.
• IRS since 2008
• Currently LB&I Manager – Engineering Panama City,, Fl
• Certified General Real Estate Appraiser in Florida
• Florida licensed real estate broker
• Designated Appraiser – SRA- Appraisal Institute
• Designated Valuation Analysts- CVA- National Association of Certified Valuators and Analysts
• Board of Director Member of the Appraisal Institute, Chicago 2019-2022
• Member of numerous church boards

James A. Lisi is owner and chief valuer of SB Valuations. He has important experience in M&A and angel investing. His expertise spans businesses, real property LLCs, public stock discounts, intellectual property, promissory notes, cryptocurrency, equipment and non-control interests. His published work argues that valuation practice has thoroughly developed the framework for value-in-exchange (market value) but never built an equivalent framework for value-in-use (investment value), the value to an owner who already holds the asset. He argues the two form a complementary pair that can never both be observed in the same transaction, since market data only captures completed exchanges, never the retained-ownership case, which he identifies as the structural reason investment value has lacked the same scientific treatment as market value. He is also serving on the ISBA artificial intelligence committee in 2026.

Dr. Hafiz Imtiaz Ahmad (Ph.D., CVA, BCA,BCA-R, MBCA, BVIUK,MAFF) is a senior academic and certified valuation expert specializing in corporate finance, equity valuation, and corporate sustainability. With a doctorate from the University of Lille and extensive experience teaching at top UAE institutions like Higher Colleges of Technology, New York Institute of Technology, and United Arab Emirates University, Dr. Ahmad seamlessly combines rigorous academic research with practical corporate advisory. He is an active researcher, author, and the Chief Editor of The Valuer.  

Scott Gabehart, BA, MIM, CBA, CVA, BCA, MBCA, is BizEquity’s Chief Valuation Officer and a business appraiser with more than 30 years of experience in private-company valuation. Since 1992, he has evaluated, appraised, or sold more than 3,000 privately held companies. He co-created BizEquity’s valuation algorithm, co-authored the SBA’s valuation requirements for change-of-ownership loans, and has served as an expert witness. His experience also includes graduate-level valuation teaching, professional writing, and service with the International Society of Business Appraisers.

Glen Sha, MBA, is an entrepreneur, business advisor, and technology practitioner with extensive cross-border business experience between the U.S. and Asia. His background spans technology, financial services, international sourcing, e-commerce, real estate, and business advising. He currently focuses on the practical application of AI and automation to professional workflows, with an emphasis on improving efficiency while preserving accuracy, traceability, and professional judgment. Glen serves on the ISBA AI Committee and is expanding his work into business valuation.

James A. Lisi is owner and chief valuer of SB Valuations. He has important experience in M&A and angel investing. His expertise spans businesses, real property LLCs, public stock discounts, intellectual property, promissory notes, cryptocurrency, equipment and non-control interests. His published work argues that valuation practice has thoroughly developed the framework for value-in-exchange (market value) but never built an equivalent framework for value-in-use (investment value), the value to an owner who already holds the asset. He argues the two form a complementary pair that can never both be observed in the same transaction, since market data only captures completed exchanges, never the retained-ownership case, which he identifies as the structural reason investment value has lacked the same scientific treatment as market value. He is also serving on the ISBA artificial intelligence committee in 2026.

Tom Carpenter, Director of CWNP, Tom is an IT professional with 30 years of experience. He has authored more than 30 books for the technology industry on topics including security, networking, operating systems, and systems development. He is the lead author and expert responsible for development and delivery of the Certified AI Administrator and Engineer certification offered by CWNP. Day-to-day Tom uses his expertise to guide the development of certifications and learning materials across all CWNP and AACSP certifications, leading a team of technical writers.

Prior to joining CWNP in 2012, Tom spent 15 years working as a consultant in Wi-Fi technologies, security, and Microsoft solutions, advising global companies such as Proctor & Gamble, Wells Fargo, Scotts as well as the Department of Defense. Before that, he spent several years as a systems administrator in an organization with more than 60 locations and over 20,000 nodes. Follow Tom on Twitter at @carpentertom.

Alexander Aronsohn is a Chartered Surveyor with long and wide-ranging experience of over thirty years encompassing residential asset management, commercial and residential development, rating, national and international valuation and investment. Alexander is the IVSC Technical Director and assists the IVSC Standards Review Board (SRB) and the IVSC Tangible Assets Board (TAB) on drafting IVS, perspectives papers, presentations, training, articles and running the IVSC SRB and TAB working groups. Prior to joining the IVSC Alexander was the RICS Director of Technical Standards and is also a founder member of the standard setting committees for a number of international standard coalitions including the International Ethical Standards Coalition, International Land Measurement Standards and International Property Measurement Standards.

Aaron Garner is the founder of Tetra Prime Consulting, a business communication agency headquartered in Whiteland, Indiana. He helps organizations improve communication to support marketing, recruiting, and employee development. His relationship-first approach combines live presentations, video production, useful content, and personalized follow-up to build stronger B2B networks. Guided by curiosity, resourcefulness, and empiricism, Aaron emphasizes proven communication principles, continuous testing, and practical technology. His Continuous Communication Flywheel connects live engagements with ongoing content and individual engagement tracking, helping organizations remain relevant between conversations. He advocates using AI to amplify human effectiveness—extending the reach and value of personal communication while keeping meaningful relationships at the center.

LinkedIn: linkedin.com/in/aaronrgarner
LinkedIn Profile Identifier: aaronrgarner

Kristen Shearin is a family law attorney, mediator, Certified Divorce Financial Analyst®, and Director of the Institute for Divorce Financial Analysts®. During more than 16 years practicing family law, she litigated hundreds of divorce and custody matters and served as lead counsel in complex financial cases involving business interests, retirement assets, executive compensation, and high-net-worth estates.

Today, Kristen leads the Institute's education initiatives and is passionate about helping divorce professionals become trusted financial experts in family court. Known for her practical teaching style and real-world courtroom perspective, she focuses on giving participants the confidence to explain complex financial issues in a way judges understand and trust.

Kristen is married to an airline pilot, has two children in college, and a yellow lab that she loves to take everywhere.

Background

Certifications and Training

- Attorney at Law, licensed in NC
- Certified Divorce Financial Analyst
- Certified Family Financial Mediator
- Collaborative Law Practitioner

Honors and Awards

- Top 40 Under 40, National Academy of Family Law Attorneys
- Commitment to Justice Award, Safe Alliance
- 50 Most Influential Women in Mecklenburg County (Charlotte, NC), Mecklenburg Times
- Outstanding Firm Pro Bono Service Award, Council for Children’s Rights

Professional Associations and Memberships

- North Carolina State Bar
- Mecklenburg County Bar Association
- Institute of Certified Divorce Financial Analysts
- North Carolina Dispute Resolution Commission

Pro Bono Activities

- North Carolina Judicial Legislative Committee-Equitable Distribution Committee
- North Carolina Judicial Legislative Committee-Domestic Violence Committee, Co-Chair, 2019-2021
- Charlotte Triage Partnership-Human Trafficking Volunteer Attorney
- Council for Children’s Rights, Volunteer Attorney
- Safe Alliance, Legal Representation Project, Volunteer Attorney

Scott G. Lewis is the Director of Presales Engineering for Hitachi Vantara’s Americas South district. In his role, he leads a team of engineers focusing on data center and public cloud infrastructure solutions with a focus around security, reliability, performance, and regulatory compliance. He has several decades of experience in datacenter infrastructure including the banking, finance, healthcare, and manufacturing sectors. Scott is recognized for his ability to bridge complex technology solutions with business value, guiding enterprises through secure digital transformations and aligning security strategies with organizational objectives.