Accounting & Finance: Standards, Regulations, Associations, & Organizations

The American Institute of Certified Public Accountants (AICPA) is the premier professional association for CPAs in the United States.

Information on the American Accounting Association and accounting regulations.

Currently, CPAnet is primarily a resource directory of websites that are of interest to the accounting profession. CPAnet includes over 3,000 links to various accounting related websites and is a valuable Internet information and navigation resource. In addition, CPAnet has a lively and active community within its discussion forums that primarily caters to those seeking to obtain their CPAs and sit for the CPA Exam.

The world's largest anti-fraud organization and premier provider of anti-fraud training and education.

Instead of issuing standards itself, the SEC is primarily concerned with enforcing accounting and auditing standards in the context of financial statements it receives from public companies under the federal securities laws. It also oversees the Public Company Accounting Oversight Board. SEC regulations and guidance documents have not been superseded by FASB's Accounting Standards Codficiation.

Federal Accounting Standards Advisory Board (FASAB or 'the Board') is made up of officials from the Secretary of the Treasury, the Director of the Office of Management and Budget, and the Comptroller General of the United States.

The Financial Accounting Foundation (FAF), in a joint initiative with the American Accounting Association (AAA), began providing the online FASB Accounting Standards Codification™ Professional View (the Codification) to faculty and students in accounting programs at post-secondary academic institutions. You will need to email the Librarian for the access codes to this database.

Governmental Accounting Standards Board establishes standards applicable to state and local governmental entities. It takes advise of Financial Accounting Foundation, the American Institute of Certified Public Accountants, the Government Finance Officers Association, the National Association of State Auditors, Comptrollers and Treasurers, and the seven organizations representing state and local.

the International Accounting Standards Board and International Federation of Accountants work with the U.S., in order to promote the convergence of accounting and auditing standards worldwide. 90 countries now require the financial statements of publicly traded companies to be prepared in accordance with the IASB's International Financial Reporting Standards ("IFRSs")

Pronouncements and standards on auditing matters applicable to the preparation and issuance of audit reports for not publicly trade companies.

Public Company Accounting Oversight Board (PCAOB) establishs auditing standards for public companies registered with the SEC.

IFAC issues auditing standards in the form of pronouncements called International Standards on Auditing. These standards are available in the annual publication Handbook of International Auditing, Assurance, and Ethics Pronouncements.