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    Standards and Regulations

    Link The AICPA government standards and regulations page is designed to be a portal to key standards & regulations for CPAs practicing in government. Access standards, regulations, and laws that are relevant to CPAs practicing...
    Published on October 25, 2012

    GASB Standard Identifies Applicable FASB and AICPA Accounting Literature

    Article The Governmental Accounting Standards Board's Statement No. 62 makes it easier for governmental financial statement preparers and auditors to find relevant FASB and AICPA accounting and financial reporting literature by placing all...
    Published on November 21, 2013

    AICPA Not-for-Profit Audit Committee Toolkit- Communications with External Auditors (Download)

    Toolkit Auditing standards issued by the AICPA require the auditor to document required communications with those charged with governance
    Published on July 02, 2010

    Government Auditing Standards 2011 (Internet Version)

    Article This document provides government auditing standards released by the US Government Accountability Office in August 2011
    Published on August 26, 2011

    The Federal Accounting Standards Advisory Board

    Article For more than 20 years, FASAB has been a new Government Accounting Standards-Setter. This brief discusses the importance of FASAB, why and how did FASAB come into being, what standards has FASAB issued, and what FASAB is doing today
    Published on November 21, 2013

    FASB Accounting Standards Codification What It Means For the CFO, the Organization and the Financial Reporting Process

    Article On July 1, 2009, the FinancialAccounting Standards Board (FASB) launches the FASB Accounting Standards Codification ™ (ASC) as the source of authoritative U.S. accounting and reporting standards for nongovernmental entities, in addition to guidance issued by...
    Published on April 30, 2010

    The Federal Accounting Standards Advisory Board

    Issue Brief For more than 20 years, FASAB has been a new Government Accounting Standards-Setter. This brief discusses the importance of FASAB, why and how did FASAB come into being, what standards has FASAB issued, and what FASAB is doing today
    Published on May 22, 2013

    RIMS Executive Report An Overview of Widely Used Risk Management Standards and Guidelines

    Article An Overview of Widely Used Risk Management Standards & Guidelines, is a joint report from the RIMS Standards & Practices and RIMS Enterprise Risk Management Committees. This report is designed to provide a view of six widely used risk...
    Published on March 18, 2011

    GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions

    Overview An overview of Government Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions
    Published on June 09, 2010

    IFRS for Small and Medium-Sized Entities

    Article On July 9, 2009, the International Accounting Standards Board (IASB) issued an International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). The standard is a result of a five-year development process
    Published on May 27, 2010

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