Accounting

"Founded in 1938 to increase the opportunities for women in all fields of accounting and finance." (formerly American Society of Women Accountants - ASWA)

An organization for Accounting educators and researchers. Site has accounting news, info on association meetings and publications, and other info of interest to Accounting professors.

"The American Institute of Certified Public Accountants is the national, professional organization for all Certified Public Accountants."

The Association of Certified Fraud Examiners posts articles and reports on fraud topics on the ACFE site, including an annual Report to the Nation on Occupational Fraud & Abuse.
A number of articles/reports are free on the web site, but some are available only to members.

"AGA serves the professional interests of financial managers, from local, state and federal governments, as well as public accounting firms,..." The AGA oversees the Certified Government Financial Manager (CGFM) credential. Within the AGA, the "Financial Management Standards Board (FMSB) offers comments on issues that are being debated in the financial management world."

"The Institute of Internal Auditors (IIA) serves as the global voice and advocate for the internal audit profession."

Provides "professional development opportunities in management accounting, financial management and information management through education and association with business professionals and certification in management accounting and financial management." Certification programs include Certified Management Accountant (CMA) & Certified Financial Manager (CFM). IMA issues Statements on Management Accounting (SMAs) to express views on management accounting & financial management issues.

"As the global organization for the accountancy profession, IFAC is committed to protecting the public interest by developing high-quality international standards, promoting strong ethical values, encouraging quality practice, and supporting the development of all sectors of the profession around the world."

"ISACA provides practical guidance, benchmarks and other effective tools for all enterprises that use information systems. Through its comprehensive guidance and services, ISACA defines the roles of information systems governance, security, audit and assurance professionals worldwide. The COBIT, Val IT and Risk IT governance frameworks and the CISA, CISM, CGEIT and CRISC certifications are ISACA brands ..."

MICPA is an association for CPAs and affiliated professionals in Michigan. It provides continuing education opportunities and promotes the accounting profession. The site has good information for students on different types of accounting positions, career paths, and the CPA exam. Student members of MICPA can also get information on internships and scholarships.

"NABA represents the interests of over 100,000 African-American professionals in the fields of accounting and auditing, finance, consulting, and management information systems, as well as a host of other career tracks relating to finance functions."

NASACT is "an organization for state officials who deal with the financial management of state government."

The NASBA site includes links to all state boards of accountancy.

"NSA and its affiliates represent more than 30,000 independent practitioners who provide accounting, tax, auditing, financial and estate planning, and management services to 19 million individuals and businesses. Most members are sole practitioners or partners in small- to medium-size accounting firms."

Includes issues of the periodical CPA Voice.

"The primary mission of the U.S. Securities and Exchange Commission (SEC) is to protect investors and maintain the integrity of the securities markets." The SEC site includes text of regulatory actions and interpretations, such as Staff Accounting Bulletins (SAB) or Staff Legal Bulletins (SLB).

"The Internal Revenue Service is the nation's tax collection agency and administers the Internal Revenue Code enacted by Congress."

The GAO "studies how the federal government spends taxpayer dollars. GAO advises Congress and the heads of executive agencies ... about ways to make government more effective and responsive. GAO evaluates federal programs, audits federal expenditures, and issues legal opinions."

"OMB's predominant mission is to assist the President in overseeing the preparation of the federal budget and to supervise its administration in Executive Branch agencies." Within the OMB, the Office of Federal Procurement Policy (OFPP) and the Cost Accounting Standards Board (CASB) set standards related to federal procurement and contracting.

"The Michigan Board of Accountancy is responsible for the certification and licensure of certified public accountants and public accounting firms ...." The Web site includes information on the CPA exam, continuing education, and CPA certificate requirements.

"The mission of the FASAB is to promulgate federal accounting standards after considering the financial and budgetary information needs of citizens, congressional oversight groups, executive agencies, and the needs of other users of federal financial information."

"The mission of the Financial Accounting Standards Board is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information." The site offers full text of many FASB documents and publications.
Many documents in PDF format requiring Adobe Acrobat reader.

"The mission of the Governmental Accounting Standards Board is 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." Web site offers full text of exposure drafts and other information.
Many documents in PDF format requiring Adobe Acrobat reader.

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

The IASB sets international accounting standards and publishes discussion documents on international accounting issues. The International Accounting Standards Board (IASB) was preceded by the Board of the International Accounting Standards Committee (IASC), which operated from 1973 until 2001. The Web site offers information on the history and activities of the IASB. Also, full text of exposure drafts and discussion papers.

"The IAASB develops auditing and assurance standards, other pronouncements, and guidance for use by professional accountants." There are numerous standards and guidance documents available for download from the site.

"The International Public Sector Accounting Standards Board (IPSASB) (formerly the Public Sector Committee (PSC)) focuses on the accounting and financial reporting needs of national, regional and local governments, related governmental agencies, and the constituencies they serve." Handbook of International Public Sector Accounting Pronouncements and other pubs may be dowloaded free from IFAC site.

IAESB develops guidance to improve the standards of accountancy education around the world, including standards for accreditation and continuing professional education. They issue International Education Standards (IESs) & International Education Practice Statements (IEPSs). Handbooks and other standards can be downloaded free from the site.

IESBA develops ethical standards and guidance for use by professional accountants. Handbook of the Code of Ethics for Professional Accountants can be downloaded from the IFAC site.