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Information about accounting and auditing standards can be found using the following sites:
FASB: Financial Accounting Standards Board
The Financial Accounting Standards Board develops standards of financial accounting and reporting. The FASB website includes the full text of the FASB Statements, Concept Statements, Interpretations, and Technical Bulletins. Basic access to browse the Accounting Standards Codification is free but requires registration.
American Institute of Certified Public Accountants
The AICPA's Accounting Standards Executive Committee (AcSEC) determines the AICPA's policies on financial reporting standards and acts as the AICPA's voice on those policies.
Federal Accounting Standards Advisory Board
The FASAB promotes federal accounting standards. The The Pronouncements as Amended can be downloaded from the site, and provides all Statements of Federal Financial Accounting Concepts and Standards, Interpretations, Technical Bulletins and Releases, and Staff Implementation Guidance.
The Public Company Accounting Oversight Board
A non-profit corporation, created by Sarbanes-Oxley Act of 2002, to oversee the auditors of public companies. Find the text of Auditing Standards 1-5 and interim PCAOB standards.
Securities and Exchange Commission
Includes SEC rulemaking activity, including concept releases, proposed rules, final rules, interpretive releases, and policy statements. It also links to announcements concerning SRO rulemaking, PCAOB rulemaking, and more.