Hirons Library : Accounting: Standards

Standards- United States

These organizations set accounting, auditing, and other standards and are excellent starting points when searching for accepted practices and procedures.

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
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.
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

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 (part of the IFRS Foundation) is the leading promulgator of international accounting standards.
IFAC
International Federation of Accountants also issues international standards for Auditing and Assurance, Accounting Education, Ethics standards for accountants, and Public Sector accounting