Geoffrey Woodhall is a chartered accountant, a member of CIPFA (The Chartered Institute of Public finance and Accountancy), and taught in the University of Central Lancashire for 22 years, mainly to professional managers and degree students. Matthew Cripps is Deputy Director of Finance at Central Manchester Primary Care Trust, and previous to this he was the director of Finance at Chingford, Wanstead and Woodford NHS Primary Care Trust in Essex. He is also a member of CIPFA. Alan Stuttard is Finance Director at the Lancashire Teaching Hospital NHS Trust, and is a member of CIPFA.