David J. O'Regan is a fellow of the Institute of Chartered Accountants in England and Wales. He earned his doctorate in accounting and finance from the University of Liverpool. He has spent a quarter century in the United Nations system, most recently serving as auditor general of the Pan American Health Organization in Washington, DC.

Pav Gill is a Singapore-based lawyer and the whistleblower who exposed the 24 billion Wirecard fraud.