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FASB: Financial Accounting Standards Board
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
Sets ethical standards for the profession and U.S. auditing standards for audits of private companies, non-profit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination.
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.
Federal Accounting Standards Advisory Board
Develops accounting standards after considering the financial and budgetary information needs of congressional oversight groups, executive agencies, and the needs of other users of federal financial information.
GAAP guide level A : restatement and analysis of current FASB standards ( REF 657.0218 G111 level a)
GAAS guide - ( REF 657.450218 G111)