FASB (Financial Accounting Standards Board) Codification: for free access, register as a new user for Basic View. Professional View which includes search functions, advanced navigation, and other features requires a paid subscription. A detailed description and outline are available here.
AICPA (American Institute of Certified Public Accountants) issues standards for auditing.
PCAOB (Public Company Accounting Oversight Board) oversees auditors of public companies.
AICPA and PCAOB standards are included in the following: