Research Guides: Accounting: Standards and Associations

Note: Students and faculty in USI's accounting program should have academic access to the actual GAAP and IFRS standards documents through their professional association memberships. These links represent some of the associations and bodies responsible for writing, publishing, and administering accounting standards.

Accounting Associations and Standards Administration

American Accounting Association (AAA)
The American Accounting Association is the largest community of accountants in academia
American Institute of CPAs (AICPA)
The world’s largest member association representing the accounting profession, the AICPA is responsible for developing the CPA exam; also responsible for maintaining a comprehensive code of ethics for the profession
Federal Accounting Standards Advisory Board (FASAB)
The FASAB serves the public interest by improving federal financial reporting through issuing federal financial accounting standards and providing guidance after considering the needs of external and internal users of federal financial information.
Financial Accounting Standards Board (FASB)
The independent, private-sector, not-for-profit organization based in Norwalk, Connecticut, that establishes financial accounting and reporting standards for public and private companies and not-for-profit organizations that follow Generally Accepted Accounting Principles (GAAP).
Government Accounting Standards Board
Established in 1984, the GASB is the independent, private-sector organization based in Norwalk, Connecticut, that establishes accounting and financial reporting standards for U.S. state and local governments that follow Generally Accepted Accounting Principles (GAAP).
National Society of Accountants
The National Society of Accountants represents the interests of members and their accounting practices through membership value, involvement in IRS programs, scholarships for accounting students, and more.
International Financial Reporting Standards Foundation (IFRS)
The IFRS® Foundation is a not-for-profit international organisation responsible for developing a single set of high-quality global accounting standards, known as IFRS Standards.
International Federation of Accountants (IFAC)
IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of over 175 members and associates in more than 130 countries and jurisdictions, representing almost 3 million accountants in public practice, education, government service, industry, and commerce.