AICPA, the world's largest member association representing the accounting profession sets ethical standards, auditing standards and develops the CPA Exam.
Communicates accounting principles for federal government reporting entities. Provides access to publications, newsletters, minutes and meeting agendas.
An independent, private-sector organization that establishes accounting and financial reporting standards for U.S. state and local governments following Generally Accepted Accounting Principles (GAAP).
The PCAOB is directed by the Sarbanes-Oxley Act of 2002 to establish auditing and related professional practice standards for registered public accounting firms to follow in the preparation and issuance of audit reports.