Web Links to Authoritative Pronouncements

 
American Institute of Certified Public Accountants (AICPA)

Accounting and Auditing Technical Help

Accounting Standards

Audit and Attest Standards

Audit Committee Effectiveness Center

Authoritative Standards

AICPA Conferences


Financial Accounting Standards Board (FASB)

FASB Pronouncements and EITF Extracts

Exposure Documents

FASB Staff Positions (FSPs)

Financial Accouting Standards Advisory Council


Governmental Accounting Standards Board (GASB)


International Accounting Standards Board (IASB)


Public Company Accounting Oversight Board (PCAOB)

Standards and Related Rules

Interim Standards

Proposed and Adopted Standards and Related Rules


Securities and Exchange Commission (SEC)

Proposed Rules

Final Rules

Concept Releases

Interpretive Releases

Policy Statements

Releases issued on PCAOB Rule Proposals

Edgar Database

Securities Act of 1933

Securities Exchange Act of 1934

Sarbanes-Oxley Act

Sarbanes-Oxley Act (SEC rulemaking and reports)