Accounting & Auditing

FASB (Financial Accounting Standards Board) Codification: Basic View is available for free access without registration.  The Professional View of the FASB Accounting Standards Codification^® is available to accounting program faculty and students through the Academic Accounting Access program administered by the American Accounting Association (AAA). A nominal fee is assessed to academic institutions by the AAA. Details are available at the AAA website.  A description of Professional View is available here.

See also: Accounting Standards updates,  Concepts Statements, Exposure documents, etc.

Generally Accepted Accounting Principles (also known as GAAP):  see  Wiley Practitioner's Guide to GAAP 2021: Interpretation and Application of Generally Accepted Accounting Principles.

Accounting.com:  For a description of basic accounting standards, see Accounting Knowledge in the Resources section. The site also includes general information on accounting degrees, rankings, and required certifications.  

AICPA (American Institute of Certified Public Accountants) issues standards for auditing.  For auditing standards, see The Journal of Accountancy.

PCAOB (Public Company Accounting Oversight Board) oversees auditors of public companies. 

AICPA and PCAOB standards are included in the following: