Links to Accounting Standards
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Standard Procedures
Internal Revenue Service - The United States federal government agency that collects taxes and enforces the
internal revenue laws.

Sales Use Tax - A sales tax is a consumption tax charged at the point of purchase for certain goods and
services.

Governmental Accounting Standards Board - establish and improve standards of state and local governmental
accounting and financial reporting.

Government Accountability Office - An independent, nonpartisan agency that works for Congress.

American Institute of Certified Public Accountants - provide members with the resources, information, and
leadership that enable them to provide valuable services in the highest professional manner to benefit the
public as well as employers and clients.

National Association of State Boards of Accountancy - National organization representing the state licensing
boards that regulate the CPA profession in all states and four U.S. Territories.

National Institute of Standards and Technology - A federal technology agency that develops and promotes
measurement, standards, and technology.

PCI Security Standards Council - (PCI) denotes the debit, credit, prepaid, e-purse, ATM, and POS cards and
associated businesses, the Council is an open global forum for the ongoing development, enhancement, storage,
dissemination and implementation of security standards for account data protection.

Electronic Check Clearing House Organization - A not-for-profit, mutual benefit, national clearinghouse.

Sarbanes-Oxley - Sarbanes-Oxley provides a complete cross-referenced index of SEC filers, audit firms,
offices, CPAs, services, fees, compliance/enforcement actions and other critical disclosure information.

Information Systems Audit and Control Association - Auditing controls in the computer systems that were
becoming increasingly critical to the operations of their organizations.

Financial Accounting Standards Board - is the independent, private-sector organization with responsibility for
the oversight, administration, and finances of the Financial Accounting Standards Board (FASB), the
Governmental Accounting Standards Board (GASB), and their advisory councils, the Financial Accounting
Standards Advisory Council (FASAC) and the Governmental Accounting Standards Advisory Council (GASAC).
The FAF selects the members of the standard-setting Boards and Councils, and protects the independence of
the Boards.
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