American Institute of Certified Public Accountants (AICPA)
- The Accounting Standards Team and the Audit and Attest Standards Team sections include Exposure Drafts, Comment Letters to standards organizations, summaries of new technical publications, guidance on emerging issues and other current topics
Financial Accounting Standards Board (FASB)
- FASB establishes authoritative standards for the private sector in the U.S.
Public Company Accounting Oversight Board (PCOAB)
- A nonprofit corporation established by Congress (through the Sarbanes-Oxley Act of 2002) to oversee the audits of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, accurate and independent audit reports
- Also oversees the audits of broker-dealers, including compliance reports filed pursuant to federal securities laws, to promote investor protection
- Full-text of the Audting Standards is available
Federal Accounting Standards Advisory Board
- The FASAB promulgates accounting standards for the Federal Government
Government Accounting Standards Board
- The GASB is sets standards for state and local governments
- News releases, surveys, and exposure drafts are available online
- Only summary and status is available for free on the Website
- See RIA Checkpoint for full-text of GASB pronouncements and standards
Securities & Exchange Commission
