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Judy Cumby, MBA, FCA is an associate professor with the Faculty of Business
Administration, Memorial University where she has taught since 1988. She develops and teaches courses for the
Atlantic School of Chartered Accountancy (ASCA) and has been involved in accounting education matters at
national and international levels. Judy engages in interdisciplinary research in the fields of accounting and
marketing. She has published cases and articles dealing with non-financial performance measurement, customer
value, service quality, relationship marketing, and revenue recognition.
Pauline Downer, MBA, FCA is a Tax Consulting Practitioner and an associate professor in
tax, accounting, entrepreneurship and small business at the Faculty of Business Administration, Memorial
University. Pauline received Memorial University's President’s Award for Distinguished Teaching in 2003. She
has been a seminar leader for tax courses for CA Newfoundland since 1987.
Brian Scammell, CA, CBV obtained his CA designation in 1986 and his Chartered Business
Valuator designation in 2002. Brian has performed valuations of companies in many different industries
including car dealerships, engineering firms, manufacturing operations, real estate holding companies and
wholesale and retail operations.
Sharon Hunt has recently returned home to St. John’s. With 25 years of experience in
business, she has extensive administrative, communication and project management experience. Sharon designs
and leads writing workshops, publishes articles in commercial and trade publications and writes promotional
copy and business documents.
Lin Kroeger, a Certified Management Consultant with 25
years’ experience, specializes in change management, leadership, team building and communication. Her clients
include accountants, finance professionals and other technical professions. Lin has designed internal audit
reports, coached financial analysts on reporting and facilitated planning sessions. She has led workshops
throughout the United States and in Europe and Singapore.
Christine Thomson, CA is Senior Accountant with Harris Ryan
Chartered Accountants. She received her BComm (Honours) from Memorial University in 2002 and articled with
Grant Thornton LLP. In 2003 she received the Gold Medal for the highest standing in Canada on the UFE.
Christine is a part-time lecturer at Memorial University and is a UFE marker.
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