Statements & Standards

Financial Statements

• EDGAR (Electronic Data-Gathering, Analysis & Retrieval)

  From the U.S Securities and Exchange Commission: All companies, foreign and domestic, are required to file registration statement, periodic reports, and other forms electronically through EDGAR. Anyone can access and download this information for free. Here you’ll find links to a complete list of filings available through EDGAR and instructions for searching the EDGAR database.
• U.S. Securities & Exchange Commission: Beginner’s Guide to Financial Statements

  This brochure is designed to help you gain a basic understanding of how to read financial statements.
  The statements include balance sheets, income statements, cash flow statements, and more.

Auditing Standards

• AICPA: Auditing Standards Board

  The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports for non issuers. Its mission is to serve the public interest by developing, updating and communicating comprehensive standards and practice guidance that enable practitioners to provide high-quality, objective audit and attestation services to nonissuers in an effective and efficient manner.
• Federal Accounting Standards Advisory Book: The FASAB Handbook

  The FASAB Handbook complies and codifies the accounting standards and other pronouncements developed by FASAB and incorporates amendments within each individual pronouncement. It is designed to meet the needs of users for an authoritative reference to concepts, standards, interpretations, technical bulletins, technical releases, and other issuances. It contains extensive cross-referencing and indexing.
• GAO: The Yellow Book

  The Generally Accepted Government Auditing Standards, also know as the Yellow Book, provide a framework for conducting high quality audits with competence, integrity, objectivity, and independence. The Yellow Book is for use by auditors of government entities, entities that receive government awards, and other audit organizations performing Yellow Book audits.
• GASB: Standards & Guidance

  Each of the final Statements of Governmental Accounting Standards issued by the GASB since its establishment in 1984 is designed to provide taxpayers, legislators, municipal bond analysis, and other with information that is useful to their decision-making process regarding governmental entities.
• PCAOB: Auditing Standards

  On March 31, 2015, the Public Company Accounting Oversight Board (PCAOB) adopted amendments that reorganize its auditing standards. The amendments were approved by the Securities and Exchange Commission (SEC) on September 17, 2015 and are effective as of December 31, 2016. Auditors may begin to use and reference the reorganized PCAOB auditing standards prior to December 31.2016.