Articulate the changes that GASB 103 will require for proprietary fund financial statements, management’s discussion and analysis, and other aspects of governmental financial statements.

CPE 1

Presenter: Max Haberkorn & Ted Williamson

Ted Williamson is a Partner at the public accounting firm of RubinBrown LLP, where he specializes in audits of city and county governments, state agencies, colleges and universities, and Native American tribal entities.  Ted has served at RubinBrown for 18 years; prior to that, he was a senior manager at the firm of KPMG LLP, where he served for 11 years.  Ted has spoken 11 times the GFOA’s Annual Conference.   Ted also was one of the speakers on the annual GFOA Governmental GAAP Update Webinar in Fall 2017, and the GFOA's Webinar entitled "GASB 103 Implementation: What You Need to Know" on March 2, 2026. 

Ted is a current member of the GFOA's Accounting, Auditing and Financial Reporting Committee, a former member of the AICPA Private Company Practice Section’s Technical Issues Committee and a member of the Missouri Peer Review Acceptance Body.

Max Haberkorn is a Partner at the public accounting firm of RubinBrown LLP in Denver, where he specializes in audits of city and county governments.  Max has served at RubinBrown for 13 years. He is a current member of the AICPA PCPS Technical Issues Committee, and a member of the GFOA’s volunteer review program, along with being a member of CGFOA’s education committee.