Richard Thomas Gibson

The Association of Chartered Certified Accountants (ACCA) is a professional body for accountants. The non-profit company is based in Glasgow, UK, and has subsidiaries in Mauritius, United Kingdom, and Hong Kong. The British company offers a program called ALP-C, which approves learning materials from high-quality content providers to support studying towards ACCA's qualification. The role of the CFO is evolving beyond finance to include reporting on value-centric aspects of their operations, as companies move towards sustainable practices. The CEO of the company is Helen Joanna Brand.

The Institute of Internal Auditors is an international professional association that serves over 235,000 members and has awarded more than 190,000 certified internal auditor (CIA) certifications worldwide. The non-profit company is based in Lake Mary, USA and has subsidiaries in more than 170 countries and territories. Established in 1941, the IIA is recognized throughout the world as the internal audit profession's leader in standards, certifications, education, research, and technical guidance. Anthony J. Pugliese has been the CEO of the American company since 2021.

OSH 2 Liquidating LLC provides farm and gardening supplies, housewares, picking pails, orchard ladders, sprays, and fertilizers. It offers products for home improvement categories including garden and nursery, heating, cooling, insulation, ventilation, home safety, emergency preparation, plumbing, and renovation and decoration. The company was founded in 1931 and is headquartered in San Jose, CA.

OSH 1 Liquidating Corp. is a retailer focused on homeowners with repair, maintenance and improvement needs. The company's stores are designed to appeal to convenience-oriented customers, whose purchase occasions are largely driven by their home repair, maintenance and improvement needs throughout the home, garden and outdoor living areas. Its repair and maintenance category consists of plumbing, electrical, paint, tools, hardware, and industrial products. The company's lawn and garden category consists of nursery, garden, outdoor power and seasonal products. Its in-home category consists mainly of house wares and appliances. The company also focuses on the convenience-oriented purchases of the small professional customer. The company was founded in 1931 and is headquartered in San Jose, CA.