MAcc at Moore: Online Resources

The AICPA is the world’s largest association representing the accounting profession, and it represents many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for audits of private companies, non-profit organizations and federal, state and local governments. It develops and grades the Uniform CPA Examination.

The American Accounting Association promotes worldwide excellence in accounting education, research and practice. It is a voluntary organization of persons interested in accounting education and research.

AGA supports the careers and professional development of government finance professionals working in federal, state and local governments as well as the private sector and academia. Through education, research, publications, certification and conferences, AGA reaches thousands of professionals and offers more than 100,000 continuing professional education (CPE) hours annually.

IMA is the worldwide association for accountants and financial professionals working in business. IMA’s mission is to provide a forum for research, practice development, education, knowledge sharing, and the advocacy of the highest ethical and best business practices in management accounting and finance.

The IIA is the internal audit profession's global voice, recognized authority, acknowledged leader, chief advocate, and principal educator. Generally, members work in internal auditing, risk management, governance, internal control, information technology audit, education, and security.

AAH was granted a charter as a not-for-profit corporation in the State of Alabama and, subsequently, was granted tax-exempt status in the United States. The objectives of the Academy are to encourage research, publication, teaching and personal interchanges in all phases of Accounting History and its interrelation with business and economic history.

Identifies and links to accounting associations at the international level and in foreign countries.

Links to U.S. accounting organizations arranged under the following categories: regulators, accounting associations, top firms, associations of accounting firms, state CPA societies, and student associations.

The SEC is tasked with the responsibility of protecting investors, maintaining fair, orderly, and efficient markets, and facilitating capital formation. It consists of five presidentially-appointed Commissioners, with staggered five-year terms.

FASB is the designated organization in the private sector for establishing standards of financial accounting that govern the preparation of financial reports by nongovernmental entities. Those standards are officially recognized as authoritative by the Securities and Exchange Commission (SEC).

GASB is the independent organization that establishes and improves standards of accounting and financial reporting for U.S. state and local governments. GASB is recognized by governments, the accounting industry, and the capital markets as the official source of generally accepted accounting principles (GAAP) for state and local governments. GASB is not a government entity, but a part of the independent Financial Accounting Foundation (FAF).

FAF is the independent, private-sector organization with responsibility for:
-Establishing and improving financial accounting and reporting standards;
-Educating constituents about those standards;
-The oversight, administration, and finances of its standard-setting Boards, the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB), and their Advisory Councils;
-Selecting the members of the standard-setting Boards and Advisory Councils; and
-Protecting the independence and integrity of the standard-setting process.

The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, accurate and independent audit reports. The PCAOB also oversees the audits of broker-dealers, including compliance reports filed pursuant to federal securities laws, to promote investor protection.

IFRS Foundation is an independent, not-for-profit private sector organization working in the public interest. Its principal objectives are:
-to develop a single set of high quality, understandable, enforceable and globally accepted international financial reporting standards (IFRSs) through its standard-setting body, the IASB;
-to promote the use and rigorous application of those standards;
-to take account of the financial reporting needs of emerging economies and small and medium-sized entities (SMEs); and
-to bring about convergence of national accounting standards and IFRSs to high quality solutions.

The IASB is the independent standard-setting body of the IFRS Foundation. Its members (currently 15 full-time members) are responsible for the development and publication of IFRSs, including the IFRS for SMEs and for approving Interpretations of IFRSs as developed by the IFRS Interpretations Committee (formerly called the IFRIC).

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