LibGuides: Business: Accounting & Finance

Standards - US

Statements on Auditing Standards AICPA (American Institute of Certified Public Accountants) Statements on Auditing Standards. Public website
FASAB: Federal Accounting Standards Advisory Board Public website
GASB: The Governmental Accounting Standards Board GASB: The Governmental Accounting Standards Board sets authoritative standards for US government accounting. Public website
SEC: Securities and Exchange Commission 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. Public website.