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Accounting standards articulate the principles, acceptable behaviors, and procedures that define the precepts of financial accounting policies and practices. Below is a list of standards associated with the accounting profession.
An organization recognized by the Securities and Exchange Commission as the designated authority responsible for establishing financial accounting and reporting standards for public and private companies as well as not-for-profit organizations following Generally Acceptable Accounting Principles (GAAP).
An independent, private-sector organization responsible for establishing accounting and financial reporting standards for U.S. state and local government following Generally Acceptable Accounting Principles (GAAP).
A nonprofit corporation established by Congress responsible for overseeing the audits of public companies as a means of protecting investors and the public interest through the distribution of informative, accurate, and independent audit reports.