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Accounting Resources: Standards

U.S. Standards

The American Institute of CPAs (AICPA):
AICPA, the world's largest member association representing the accounting profession sets ethical standards, auditing standards and develops the CPA Exam. (From website)

Federal Accounting Standards Advisory Board (FASAB):
Promulgates accounting principles for federal government reporting entities. Provides access to publications, newsletters, minutes and meeting agendas. (From website)

Financial Accounting Standards Board (FASB):
The designated private sector organization in the U.S. that establishes financial accounting and reporting standards. (From website)

Governmental Accounting Standards Board (GASB):
It is an independent, private-sector organization based in Norwalk, Connecticut, that establishes accounting and financial reporting standards for U.S. state and local governments that follow Generally Accepted Accounting Principles (GAAP).

Securities and Exchange Commission (SEC):
The mission of the SEC is to protect investors; maintain fair, orderly, and efficient markets; and facilitate capital formation. The SEC strives to promote a market environment that is worthy of the public's trust. (From website)

International Standards

The International Accounting Standards Board (IASB):

It is the independent standard-setting body of the IFRS Foundation including technical staff and advisory bodies composed of international experts. (From website)

International Federation of Accountants (IFAC):
An organization of national accounting associations and other groups interested in accounting matters.(From website)


Public Company Accounting Oversight Board (PCAOB):
The PCAOB is directed by the Sarbanes-Oxley Act of 2002 to establish auditing and related professional practice standards for registered public accounting firms to follow in the preparation and issuance of audit reports. (From website)