Robert J. Freeman, Ph.D., CPA
Dr. Freeman is the Distinguished Professor of Accounting Emeritus at Texas Tech University. Dr. Freeman was a member of the Governmental Accounting Standards Board (GASB) during 1990-2000 and served as the GASB Vice-Chairman during 1998-2000. He has contributed numerous articles to professional journals and co-authored (with Craig D. Shoulders, et al) both Governmental and Nonprofit Accounting: Theory and Practice, Pearson, 2018, and three editions of PPC's Guide to Preparing Governmental Financial Statements. Bob has served as an advisor to the GFOA Committee on Accounting, Auditing, and Financial Reporting. He also has served as an advisor to several federal and state agencies, local governments, and public accounting firms and as an expert witness in court cases.
Craig D. Shoulders, Ph.D.
Dr. Shoulders joined the faculty of the University of North Carolina at Pembroke after serving 22 years on the accounting faculty at Virginia Tech. He has also taught at Western Carolina University. Dr. Shoulders has received the Cornelius E. Tierney/Ernst & Young Research Award from the Association of Government Accountants and has been recognized twice by the AICPA as an Outstanding Discussion Leader. He coauthored (with Robert J. Freeman, et al) several recent editions of PPC's Guide to Preparing Governmental Financial Statements and coauthors Governmental and Nonprofit Accounting: Theory and Practice. Dr. Shoulders conducted a major research study for the GASB and coauthors a number of continuing professional education courses on governmental accounting and financial reporting.
Robert B. (Bob) Scott, CPA
Mr. Scott is the Chief Financial Officer/Assistant City Manager for the City of Carrollton, Texas. He earned a Master's degree in Accounting and a Bachelor of Science degree in Political Science from Texas Tech University. Today he combines his extensive governmental accounting expertise with practical knowledge of what works in practice. Bob began his career in public accounting, served both as a Practice Fellow at the Governmental Accounting Standards Board (GASB) and as a member of the Governmental Accounting Standards Advisory Committee (GASAC). Bob coauthored the 11th edition of Governmental and Nonprofit Accounting: Theory and Practice, served as a reviewer during revisions of Governmental Accounting, Auditing, and Financial Reporting (the "Blue Book"), chaired the GFOA's Committee for Accounting, Auditing and Financial Reporting (CAAFR), and served on the GFOA's Executive Board. He serves on the AICPA State and Local Government Expert Panel, and in 2008 the AICPA named him the Outstanding CPA in Local Government.