The primary professional organization for all Certified Public Accountants. The AICPA website provides full-text access to authoritative AICPA audit and attest standards including AICPA Statements on Auditing Standards
"The mission of the Financial Accounting Standards Board is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information." St. Mary's Accounting students - Check with the Accounting Department for access to the FASB Accounting Standards Codification database.
"The mission of the Governmental Accounting Standards Board is to establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports."
"The PCAOB is a private-sector, non-profit corporation, created by the Sarbanes-Oxley Act of 2002, to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports." The site includes free, full-text access to PCAOB standards and related rules.
The Office of the Chief Accountant section Includes Accounting and Auditing Enforcement Releases and Staff Accounting Bulletins. Public companies must file financial statement with the SEC. These statements can be found through the SEC's free EDGAR database.
"The mission of the Texas State Board of Public Accountancy is to protect the public by ensuring that persons issued certificates as certified public accountants possess the necessary education, skills, and capabilities and that they perform competently in the profession of public accountancy. "