State Societies and Boards
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National Association of State Boards of Accountancy Programs and services, upcoming meetings, publications, CPA Examination Services. Also, locate the State Boards of Accountancy listings (along with Web addresses, if available). Access links to state CPA societies, tax and accounting associations, and state boards of accountancy. State Societies and State Boards (AICPA) Access information about the state boards and locate links to state CPA societies. Locate economic news (e.g. weekly economic insights, upcoming hearings, annual report), tax reform, government and spending page, and Committee reports. National Commission on Restructuring the Internal Revenue Service Created by Congress to "to recommend policy designed to move the Internal Revenue Service into the 21st century, equipped to cope with changes within the government and throughout the country." Access issues, ives, and the statute authorizing the Committee. Tax News From the RIA Tax Service, access tax news about federal, state, and local taxes; pension and benefits; estate planning; international spotlight; and Locate tax and business highlights (current and historical). Access Federal and State tax forms, publications, and instructions; tax news; and the latest IRS bulletins. Locate national rates at GovCon (look under " Search the complete text of US Code Title 26 using a variety of tools such as keyword and by section number. |
FASB/FASAB/GASB
Financial Accounting Standards Board
Facts about the FASB, announcements, technical projects, exposure drafts, FASB Casebook, summaries and and status of all FASB statements.
Government Accounting Standards Board
Access the standards through this source:
1. GASB Website: Access summaries and status of all GASB Statements and Interpretations, Exposure Drafts, and board meetings.
GAO Government Auditing Standards (Yellow Book)
"This document contains standards for audits of government organizations, programs, activities, and functions, and of government assistance received by contractors, nonprofit organizations, and other nongovernment organizations." Also available in paper: GA 1.2:AU 2/14/994.
The Independence Standards Board (ISB) is the private sector standard-setting body governing the independence of auditors from their public company clients. This site will provide access to exposure drafts, final pronouncements, consensuses, and staff interpretations.
International Accounting Network
Provides access to accounting materials for scholars, practitioners, educators, and students. Includes educational materials and documents from the American Accounting Association.
Journals and Scholarly Publications
American Accounting Association Publications
Access the AAA Newsletter, The Accounting Review, Accounting Horizons, Issues in Education Accounting, and other newsletters and journals.
Current and historical full-text articles.
GAO Report: Accounting Profession-Major Issues: Progress and Concerns
The GAO"s "ives were to identify (1) recommendations made from 1972 through 1995 to improve accounting and auditing standards and the performance of independent audits under the federal securities laws and the actions taken on those recommendations and (2) any unresolved issues to determine their impact on the performance of independent audits, effective accounting and auditing standards setting, and efforts to expand the scope of business reporting and audit services." On the GAO page, move to the report number field. Enter "aimd-96-98" for the full-text report and "aimd-96-98a" for the appendixes to the report. Be sure to use the quotation marks. Documents are available in ASCII or .PDF formats.
Access summaries of papers in recent issues in PDF and MS Word formats.
Professional organizations
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Ordre des Experts Comptables de Tunisie
Government agencies
Government agencies enforce the securities laws. Public companies must file financial reports with these government agencies.
Oversight boards (regulators for the accounting industry)
Oversight board are new, private-sector non-profit organisation, that were setup after the Enron scandal to oversee the auditors of public companies.
Accounting standard-setting bodies
Accounting Principles
Accounting principles, rules of conduct and action are described by various terms such as concepts, conventions, tenets, assumption, axioms, postulates.
Use of computers in accountancy
