Accounting

Authoritative literature and interpretations from the AICPA applicable to the preparation and issuance of audit reports for nonissuers (that is, entities who are not issuers as defined by the Sarbanes-Oxley Act, and entities whose audits are not required to be conducted according to the PCAOB standards), including Statements on Auditing Standards, Statements on Standards for Attestation Engagements, and Statements on Quality Control Standards.

The mission of the FASAB is to promulgate federal accounting standards after considering the financial and budgetary information needs of citizens, congressional oversight groups, executive agencies, and the needs of other users of federal financial information.

FASB establishes and improves standards of financial accounting and reporting fostering financial reporting that provides decision-useful information to investors and other users of financial reports. If a password is requested, check with your professor.

Government Auditing Standards (the "Yellow Book") contains standards for audits of government organizations, programs, activities, and functions, and of government assistance received by contractors, nonprofit organizations, and other nongovernment organizations. These standards, often referred to as generally accepted government auditing standards (GAGAS), are to be followed by auditors and audit organizations when required by law, regulation, agreement, contract, or policy.

The GASB mission 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.

The IFRS Foundation is an independent, not-for-profit private sector organisation working in the public interest. Its principal objectives are to develop a single set of high quality, understandable, enforceable and globally accepted international financial reporting standards (IFRSs) through its standard-setting body, the IASB and to promote the use and rigorous application of those standards.

Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.).

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.