Skip to main content
It looks like you're using Internet Explorer 11 or older. This website works best with modern browsers such as the latest versions of Chrome, Firefox, Safari, and Edge. If you continue with this browser, you may see unexpected results.
Ask A Librarian

Accounting and Forensic & Fraud Examination

U.S. Standards

The American Institute of CPAs (AICPA):
AICPA, the world's largest member association representing the accounting profession sets ethical standards, auditing standards and develops the CPA Exam. (From website)

The American Institute of CPAs: Audit and Attest Standards, Including Clarified Standards

The standards are 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).


Federal Accounting Standards Advisory Board (FASAB):
Promulgates accounting principles for federal government reporting entities. Provides access to publications, newsletters, minutes and meeting agendas. (From website)


Financial Accounting Standards Board (FASB):
The designated private sector organization in the U.S. that establishes financial accounting and reporting standards. (From website)


Governmental Accounting Standards Board (GASB):
It is an independent, private-sector organization based in Norwalk, Connecticut, that establishes accounting and financial reporting standards for U.S. state and local governments that follow Generally Accepted Accounting Principles (From website).


Securities and Exchange Commission (SEC):
The mission of the SEC is to protect investors; maintain fair, orderly, and efficient markets; and facilitate capital formation. The SEC strives to promote a market environment that is worthy of the public's trust. (From website)

International Standards

The International Accounting Standards Board (IASB):

A not-for-profit, public interest organisation established to develop a single set of high-quality, understandable, enforceable and globally accepted accounting standards. The standards are used primarily by publicly accountable companies—those listed on a stock exchange and by financial institutions, such as banks. Authoritative interpretations of the Standards, which provide further guidance on how to apply them, are developed by the IFRS Interpretations Committee and called IFRIC Interpretations.

Standards set by the Board's predecessor body, the International Accounting Standards Committee, are called IAS® Standards. These Standards have the same status as the IFRS Standards. 


International Federation of Accountants (IFAC):
An organization of national accounting associations and other groups interested in accounting matters.(From website)