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Logan Library


A resource for accounting majors.

U.S. Standards

AICPA, the world's largest member association representing the accounting profession sets ethical standards, auditing standards and develops the CPA Exam.

Promulgates accounting principles for federal government reporting entities. Provides access to publications, newsletters, minutes and meeting agendas.

The designated private sector organization in the U.S. that establishes financial accounting and reporting standards.

An 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).

The mission of the SEC is to protect investors; maintain fair, orderly, and efficient markets; and facilitate capital formation. The SEC strives to promote a market environment that is worthy of the public's trust.

International Standards

An independent standard-setting body of the IFRS Foundation including technical staff and advisory bodies composed of international experts.

An organization of national accounting associations and other groups interested in accounting matters.

The PCAOB is directed by the Sarbanes-Oxley Act of 2002 to establish auditing and related professional practice standards for registered public accounting firms to follow in the preparation and issuance of audit reports.