Research Guides: Forensic Accounting: Standards

Standard-Setting Bodies

The Financial Accounting Standards Board (FASB), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC) and the International Accounting Standards Board (IASB) collaborate to create new standards and revise older ones so that financial information can be shared easily.

Sarbanes-Oxley and the Public Company Accounting Oversight Board (PCAOB) indicate signifcant changes in GAAP and the standards setting environment.

FASB: Financial Accounting Standards Board
Financial Accounting Standards Board. Establishes, improves standards of financial accounting & reporting for professionals, corporations, and the public.
GASB: Governmental Accounting Standards Board
Government Accounting Standards Board. Establishes standards and improvements for state & government accounting & financial reporting.
Securities and Exchange Commission
Rules, news, video,filings and regulatory actions.
American Institute of Certified Public Accountants
Accounting Standards, financial accounting, activities, projects, documents.
IFRS Foundation and IASB
The principal objective of the IFRS Foundation is to develop a single set of high quality, understandable, enforceable and globally accepted International Financial Reporting Standards (IFRSs) through its standard-setting body, the International Accounting Standards Board (IASB).

FASB News

Provisions of the Sarbanes-Oxley Act of 2002

Key Provisions of the Sarbanes-Oxley Act of 2002
Spotlight on Sarbanes-Oxley Rulemaking and Reports
Summary of Sarbanes-Oxley Act of 2002
Appendix of book Corporate Governance Best Practices: Strategies for Public, Private, and Not-for-Profit Organizations