George A. Scott
Mr. Scott joined the Board in 2016 and currently serves as Chairman. Mr. Scott is a retired partner and regional public sector leader from Deloitte LLP. With more than 39 years of experience at Deloitte LLP serving public sector clients, he is well known for his extensive knowledge and experience in state and local government accounting, financial reporting, compliance and auditing related issues and is frequently looked to as a resource for shaping conversations and regulatory guidance in these areas. Mr. Scott has been actively involved in professional and industry organization committees serving in a variety of roles from Task Force Member to Committee Chairman including the American Institute of CPA’s, the Governmental Accounting Standards Board, Association of School Business Officials, Texas Society of CPA’s, and US Government Accountability Office.
D. Scott Showalter
D. Scott Showalter began serving as chair in January 2016, after six and a half years of service as a nonfederal member. He then served for three and a half years as chair, and his term concluded on June 30, 2019. Mr. Showalter is a professor of practice at Poole College of Management, North Carolina State University and a retired partner from KPMG LLP. He has also served on a number of professional committees and task forces created by the Governmental Accounting Standards Board, the Government Finance Officers Association, and the American Institute of CPAs. He served a five-year term on the Public Company Accounting Oversight Board’s Standing Advisory Group and as a commissioner of the Pathways Commission.
Tom Allen, the third Chairman, served from January 2007 through December 2015. Mr. Allen assumed this role after one year of service as a nonfederal member. Prior to joining FASAB, Mr. Allen served as Chairman of the Governmental Accounting Standards Board (GASB) for nine years and as a part-time member of GASB for one year. Mr. Allen was the State Auditor of Utah from 1984 until he resigned to chair the GASB. Allen has served as Chairman of the American Institute of Certified Public Accountants’ (AICPA) Members in Government Committee and on the AICPA Ethics Executive Committee, Government Accounting and Auditing Committee, and Auditing Standards Board.
David Mosso, the second Chairman, served from February 1997 through the end of December 2006. Prior to joining FASAB in 1997, Mr. Mosso served for 10 years on the Financial Accounting Standards Board (FASB) including two years as Vice-Chairman of FASB. He also worked on FASB’s major standards-setting projects and international activities following completion of his terms as a member of FASB. Prior to that, he was a senior executive for the U.S. Department of the Treasury, culminating in an appointment as Fiscal Assistant Secretary. He was also an Adjunct Professor of Accounting at Fordham University’s Graduate School of Business Administration.
Elmer Staats, the first Chairman, served from October 1990 until January 1997. Prior to his service with FASAB, Mr. Staats was a member of GASB from June 1984 through March 1990. He led the U.S. General Accounting Office (GAO) as Comptroller General of the United States for 15 years, concluding a distinguished career in federal service that included service as Deputy Director of the Budget under Presidents Truman, Eisenhower, Kennedy, and Johnson. In 1994, GAO renamed the conference room in which FASAB meetings are most commonly held to the “Staats Briefing Room” in honor of Mr. Staats’ 80th birthday.