Accounting Resources: Accounting Standards

FASB: Financial Accounting Standards Board is the designated private sector organization in the U.S. that establishes financial accounting and reporting standards. UST students, faculty, and staff can access the entire FASB codification through our subscription to Thomson Reuters Checkpoint database.

The AICPA is the national professional association for CPAs in the United States. It communicates the profession's code of professional conduct and is the authoritative body that issues national standards for the conduct of audits

The PCAOB is a private sector, nonprofit corporation, created by the Sarbanes-Oxley Act of 2002, to oversee the auditors of companies in order to protect the interests of investors and protect the public interest in the preparation of independent audit reports.

GASB is the official body responsible for communicating authoritative accounting standards for state and local governments in the United States.

International Financial Reporting Standard's auditing standards, published by the International Accounting Standards Board.