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Accounting Related Websites
I. Standards - United States
- AICPA: American Institute of Certified Public Accountants issues auditing and other standards for the profession, most particularly the Statements on Auditing Standards.
- FASAB: Federal Accounting Standards Advisory Board.
- FASB: The Financial Accounting Standards Board sets authoritative standards for the US private sector.
- GASB: The Governmental Accounting Standards Board sets authoritative standards for US government accounting.
- IMA: Institute of Management Accountants publishes Statements on Management Accounting, many of which are available in print.
- PCAOB: Public Company Accounting Oversight Board was created by the Sarbanes-Oxley Act of 2002 and establishes auditing and related attestation, quality control, ethics, and independence standards and rules to be used by registered public accounting firms. Standards are available online.
- SEC: Securities and Exchange Commission administers and enforces the securities laws of the United States including issuing rules and releases regulating financial reporting of public companies. EDGAR documents available at this site.
II. Standards - Rest of the World
- ASB: Accounting Standards Board (United Kingdom).
- CICA: Canadian Institute of Chartered Accountants supports the setting of accounting, auditing and assurance standards for business, not-for-profit organizations and government. It issues guidance on control and governance, publishes professional literature, and represents the CA profession nationally and internationally.
- FRC: The Financial Reporting Council comprises the Accounting Standards Board, Auditing Practices Board, and many other UK accounting bodies.
- IASB: International Accounting Standards Board is the leading promulgator of international accounting standards. Summaries of IASB Standards are also available on their Website. Further information about IASB Standards and other documents are available through the IAS Plus site.
- IFAC: International Federation of Accountants also issues international standards.
Accounting Professional Associations
American Accounting Association
American Association of University Instructors in Accounting, its present name was adopted in 1936. The Association is a voluntary organization of persons interested in accounting education and research.
American Institute of CPAs (AICPA)
he American Institute of Certified Public Accountants (AICPA) is a professional association for accountants. Their Web site gives association news, developments, and career opportunities, as well as links to selected sites.
Financial Accounting Standards Board (FASB)
The Financial Accounting Standards Board (FASB) is officially recognized by the Securities and Exchange Commission (SEC) for establishing standards of financial accounting. FASB Accounting Standards are available to students through the Accounting Department. Contact your professor to get access to FASB standards.
Governmental Accounting Standards Board (GASB)
From the web site: “The mission of the Governmental Accounting Standards Board is to establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports.”
International Accounting Standards Board (IASB)
The goal of the IFRS Foundation and the IASB is to develop a single set of high-quality, understandable, enforceable and globally accepted financial reporting standards based upon clearly articulated principles.
Accounting in Saudi Arabia
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