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Stephen J. Gauthier is director of the Technical Services Center of the Government Finance Officers Association of the United States and Canada (GFOA) in Chicago, Illinois. He is the author of numerous GFOA publications, including the following:
  • Governmental Accounting, Auditing, and Financial Reporting (GAAFR/“Blue Book”)
  • Evaluating Internal Controls: A Local Government Manager’s Guide
  • Accounting for Capital Assets: A Guide for State and Local Governments
  • Audit Management Handbook
  • An Elected Official’s Guide to Accounting for Pensions and Other Postemployment Benefits (OPEB)
  • What Everyone Needs to Know About the New Fund Balance
  • An Elected Official’s Guide to Internal Controls and Fraud Prevention
  • An Elected Official’s Guide to Audit Committees
  • An Elected Official’s Guide to Auditing

Gauthier also wrote the chapters devoted to accounting, auditing and financial reporting in Local Government Finance -- Concepts and Practices. Gauthier is the author of GFOA’s monthly accounting, auditing, and financial reporting newsletter, GAAFR Review, and is a regular contributor to Government Finance Review. Gauthier has spoken extensively on behalf of GFOA at national and state-level training seminars on a variety of accounting, auditing and financial reporting topics.

Before joining GFOA, Gauthier served as the research and technical review manager for the Tennessee Division of State Audit in Nashville. He served as one of the original members of the Special Review Executive Committee for the GFOA’s Certificate of Achievement for Excellence in Financial Reporting Program. Gauthier received his BA degree from the University of Wisconsin at Milwaukee. He holds an MA degree from the University of Wisconsin–Milwaukee, and both an MA and Ph.D. from Vanderbilt University. He is a certified public accountant and a member of the American Institute of Certified Public Accountants and the Illinois CPA Society