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American Accounting Association (opens in new window) - is a voluntary organization of persons interested in accounting education and research which promotes worldwide excellence in accounting education, research, and practice.
American Institute of Certified Public Accountants (opens in new window) - as the national professional association for CPAs in the United States, it sets ethical standards for the profession and U.S. auditing standards for audits of private companies, non-profit organizations, federal, state, and local governments. Students may also join the association through its student portal (opens in new window).
Federal Accounting Standards Advisory Board (opens in new window) - promulgates accounting principles for federal government reporting entities. Provides access to publications, newsletters, minutes, and meeting agendas.
Financial Accounting Foundation (opens in new window) - is the independent, private-sector organization with responsibility for the oversight, administration, and finances of its standard-setting boards, the Financial Accounting Standards Board (FASB), and the Governmental Accounting Standards Board (GASB), and their Advisory Councils.
Financial Accounting Standards Board (opens in new window) - is the designated organization in the private sector for establishing standards of financial accounting that govern the preparation of financial reports by nongovernmental entities. Those standards are officially recognized as authoritative by the Securities and Exchange Commission (SEC) (Financial Reporting Release No. 1, Section 101, and reaffirmed in its April 2003 Policy Statement) and the American Institute of Certified Public Accountants (Rule 203, Rules of Professional Conduct, as amended May 1973 and May 1979). Such standards are important to the efficient functioning of the economy, because decisions about the allocation of resources rely heavily on credible, concise, and understandable financial information. Access to the FASB Codification is available through its student portal (opens in new window).
Governmental Accounting Standards Board (opens in new window) - strives 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.
IFRS Foundation and the International Accounting Standards Board (opens in new window) - strives to develop a single set of high quality, understandable, enforceable, and globally accepted international financial reporting standards (IFRS) through its standard-setting body, the IASB.
National Association of State Boards of Accountancy (opens in new window) - enhances the effectiveness of the country’s 55 state boards of accountancy by creating a forum for accounting regulators and practitioners to address issues relevant to the viability of the accounting profession.
U.S. Securities and Exchange Commission (SEC) - Accounting and Financial Reporting Guidance (opens in new window) - issues interpretations and policies followed by the Division of Corporation Finance and the Office of the Chief Accountant in administering the disclosure requirements of the federal securities laws.