Carl Peterson is a highly respected figure in the accounting profession, widely recognized for his decades of advocacy, leadership, and dedication to the success of small accounting firms. He recently retired in 2025 after a distinguished, decade-long tenure as the Vice President of Small Firm Interests at the American Institute of CPAs (AICPA). AICPA Leadership and Global Influence Joining the AICPA in 2014, Peterson served as the primary advocate and representative for small firms across the country. He acted as the voice of small practices on standard-setting, regulatory matters, and small business issues, ensuring that the AICPA's initiatives were tailored to meet their unique needs. He engaged directly with practitioners through nationwide roundtables, webcasts, and direct consultations to understand and address their evolving challenges. On an international level, Peterson served as a technical advisor to the International Federation of Accountants (IFAC) Small and Medium Practices (SMP) Advisory Group. In this capacity, he contributed his expertise to global discussions on practice management, standard implementation, and international accounting initiatives. History in Public Practice Before transitioning to his national leadership roles, Peterson spent more than 30 years in public practice. He was the managing partner of Peterson, Peterson & Associates, PLC, a small accounting firm based in the Minneapolis/St. Paul area. This extensive, hands-on experience allowed him to intimately understand the dayto-day realities, entrepreneurial challenges, and client service dynamics of running a small CPA firm, making him a highly effective advocate for his peers. Minnesota Society of CPAs (MNCPA) Leadership Peterson has a deep history of volunteerism and leadership at the state level. He was a fixture within the Minnesota Society of CPAs, where his key roles included: ? Past Chair of the Board of Directors: Guiding the strategic vision of the state society. ? Past Chair of the MNCPA Political Action Committee (PAC) and Legislative Issues Committee: Leading legislative advocacy efforts for the accounting profession at the state level. ? Various Committee Roles: Building lifelong connections through service on the Ethics Committee and as the Tax Conference chair. Additional Background and Accomplishments ? Education: Peterson graduated from Kansas State University with a Bachelor of Science in Accounting. ? AICPA Volunteer History: Prior to joining the AICPA staff, he volunteered extensively within the organization, serving as a member of the AICPA Governing Council and the Accounting and Review Services Committee. ? Industry Recognition: His impact on the profession was consistently acknowledged by the industry; Accounting Today named him one of the "Top 100 Most Influential People in Accounting" consecutively from 2014 through 202

Shannon Hay is a seasoned expert in commercial lending and accounting firm acquisitions, with over 30 years of experience. As Senior Vice President at United Midwest Savings Bank, he specializes in providing tailored financing solutions for accounting professionals nationwide. Having facilitated over 400 accounting firm acquisitions, Shannon is a trusted advisor known for his deep expertise in deal structures, valuations, and transaction processes. His client-centric approach ensures CPAs, EAs, investors, and consultants receive strategic, personalized guidance throughout every stage of the acquisition process. Prior to United Midwest, Shannon held leadership roles at Live Oak Bank and United Community Bank, refining his expertise in SBA lending and business development. He is passionate about empowering accounting professionals to achieve their growth objectives and is an active contributor to industry discussions and events.

Daniel Lunsford is a seasoned SBA lender with over 10 years of experience across the SBA lending life cycle, including closing, underwriting, and lending. This background gives him a practical and well-rounded perspective when structuring transactions. Daniel began his career as an SBA closer before moving into underwriting and eventually commercial lending. Since 2021, his primary focus has been financing acquisitions within the accounting and tax industry, working with buyers, brokers, and advisors to support successful firm transitions. At United Midwest Savings Bank, Daniel works alongside Shannon Hay as part of the Accounting and Tax Lending team. The team focuses exclusively on financing accounting and tax firm acquisitions nationwide. United Midwest Savings Bank is one of the nation's leading SBA lenders serving the accounting and tax profession. Prior to joining United Midwest Savings Bank, Daniel began his banking career at Live Oak Bank, another nationally recognized SBA lender. His experience across multiple roles, including closing and underwriting, provides him with a comprehensive understanding of the lending process and allows him to guide borrowers efficiently from initial structure through closing.