Library Materials on Standards
U.S. Auditing Standards
Auditing Standards Board (AICPA)
Generally Accepted Auditing Standards (GAAS) refers to rules followed by public accountants in auditing clients’ financial records. GAAS are developed by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA).
Public Company Accounting Oversight Board (PCAOB)
Access the full-text of Auditing Standards, Interim Standards, and Proposed and Adopted Standards and Related Rules on PCAOB site.
U.S. Securities and Exchange Commission (SEC)
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 (PCAOB).
U.S. Accounting Standards
Financial Accounting Standards Board (FASB)
FASB, a private organization established in 1973 promulgates standards for financial accounting and reporting for the private sector. Statements promulgated by FASB are recognized as authoritative by the Securities and Exchange Commission and by the American Institute of Certified Public Accountatnts. FASB's web site offers full-text, summary, and FASB statuses.
Federal Accounting Standards Advisory Board (FASAB)
FASAB standards are GAAP for federal governmental entities only. The web site provides access to statements of financial standards, federal financial concepts, interpretations, and technical Bulletins.
Governmental Accounting Standards Board (GASB)
Established in 1984 as an independent organization, the Government Accounting Standards Board's (GASB) mission is to improve state and local governmental financial reporting. GASB standards are GAAP for state and local governmental entities only. The web site offers summary and status of GASB pronouncements, GASB Statements, GASB Concept Statements, and GASB Interpretations.
Public Company Accounting Obersight Board (PCAOB)
The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and the public interest by promoting informative, accurate, and independent audit reports.
International and Country-Specific Standards
International Accounting Standards Board (IASB)
The independent standard-setting body of the IFRS Foundation responsible for the development and publication of international financial reporting standards (IFRS).
This website maintained by Deloitte provides a list of accounting standards by country.
Accounting Standards Board (U.K.)
The accounting standards for the United Kingdom developed by the Financial Reporting Council.
Accounting Standards Board (Canada)
The Accounting Standards Board (AcSB) is an independent body with the authority to develop and establish accounting standards for use by all Canadian entities outside the public sector.
The International Auditing and Assurance Standards Board (IAASB)
An independent standard-setting body that serves the public interest by setting high-quality international standards for auditing, assurance, and other related standards, and by facilitating the convergence of international and national auditing and assurance standards.
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