REED TINSLEY, CPA, serves as shareholder in charge of Horne CPA Group's Houston office and is instrumental in the firm's Physician Services Division. A member of the Editorial Advisory Board for Physician's Marketing and Management and editor of the CPA Health Niche Advisor, he is also cochair of the CPA section of the IPA Association of America.

RHONDA SIDES, CPA, is the Senior Manager of Horne CPA Group in Nashville, Tennessee. She specializes in practice valuation, cost accounting, operational assessments, and financial feasibility issues related to group and integrated delivery system development. A member of the Georgia and Tennessee Societies of CPAs, the American Institute of CPAs, and the Healthcare Financial Management Association, she is also a candidate member of the American Society of Appraisers.

GREGORY D. ANDERSON, CPA, CVA, a shareholder in the Horne CPA Group's Hattiesburg office, is a member of both the firm's Physician Services Division and the firm's Business Valuation/Litigation Support Division. He has presented programs on medical practice valuation topics to organizations of physicians, health care managers, and attorneys, and has served on the Valuation Quality Control Committee of the American Medical Advisory Group and on the Editorial Board of Healthbeat, the firm's physician services publication.