American Institute of Certified Public Accountants (AICPA)
The AICPA is the national professional organization for all Certified Public Accountants (CPAs). Visit here to learn about special news for CPAs, proposed AICPA statements and working drafts, and the benefits of being a member of AICPA.

Institute of Management Accountants (IMA)
The IMA is the professional organization devoted exclusively to management accounting and financial management. It's the place where you can network with management accounting professionals and apply for student scholarships.

The Institute of Internal Auditors (IIA)
The IIA is a worldwide professional association dedicated to the promotion and development of the practice of internal auditing. Learn more about the internal auditing profession and current issues facing the profession.

American Accounting Association (AAA)
The AAA is a voluntary organization of people interested in accounting education and research. What are the current trends in accounting education and research? Get the answers here!

Association of College and University Auditors (ACUA)
The ACUA is an international professional organization of college and university auditors. This site provides an arena to discuss current issues and to generate new ideas and methods. (Some resources require membership.)

American Taxation Association (ATA)
The ATA is a section of the American Accounting Association (AAA) that focuses on tax education, research, and practice. Its links provide tax-related resources, including tax planning, tax problems, and help.

Sarbanes-Oxley Act
Full text of Sarbanes-Oxley Act and how it may affect the accounting profession.

Report of Investigation of Enron Corporation and Related Entities Regarding Federal Tax and Compensation Issues, and Policy Recommendations
Enron reported financial statement net income of $2.3 billion, but tax losses of $3 billion for the period 1996 through 1999. What happened? The report, issued by the United States House and Senate Joint Committee of Taxation, explains the terms of Enron's structured transactions and its compensation plans.

Case study findings from the General Accounting Office (GAO) report on the financial statement restatements (1997 to 2002) that describe accounting scandals can be found at:

Monograph: "Auditing Organizations Through a Strategic Systems Lens"

Information technology brings dramatic changes to business process, business organization, and business strategy. These changes require a major reconsideration of what we know about audit technology. This monograph describes an innovative approach to auditing for the 21st century (source: Business Measurement Case Development and Research Program by KPMG and the University of Illinois at Urbana-Champaign).

Want to have a deeper understanding of the auditing approaches presented in the monograph? Click here to read the associated cases.

Financial Accounting and Beyond
Search the meaning of an accounting word, acronym, or phrase by alphabet (source: ventureline.com) or by term (source: investorwords.com).

Managerial Accounting
A glossary of words, acronyms, and phrases in managerial accounting and cost accounting (source: raiborn.nelson.com).

Tax
Glossary of tax and financial terms related to tax return preparation and filing, tax audits, and accounting (source: totaltaxsolutions.com).

Auditing
The Accounting Institute Seminars' (AIS) online glossary of auditing terms that have appeared on the CPA Exam at least once since 1993 (source: the Accounting Institute Seminars).

CPA    CMA, CFM    CIA    CCSA, CGAP, CFSA

Certified Public Accountant (CPA): The accounting profession's designation for an individual licensed to practice as an accountant, auditor, or tax preparer. To become a CPA, an accounting student or accountant needs to successfully complete a special, comprehensive examination that tests a person's in-depth knowledge of accounting.

Exam Information
Application information, testing dates, and information about the CPA exam.

CPA Exam Alert Newsletter
News and changes to the CPA exam.

Learning Resources
Find out more about the new computer-based CPA exam and the case-study component.

State Requirements
What are the requirements for becoming a CPA in your state?

Certified Management Accountant (CMA) & Certified in Financial Management (CFM): These programs have been designed by the Institute of Management Accountants (IMA) to recognize the unique qualifications and expertise of professionals engaged in management accounting and financial management.

Exam Information
General requirements, exam registration, sample questions, reading list, and self-study information.

CMA and CFM review courses are available from a variety of commercial sources including Gleim Publications.

Certified Internal Auditor (CIA): The CIA has been designed by the Institute of Internal Auditors (IIA) to reflect the candidate’s competence in the principles and practices of internal auditing and has served as the internationally accepted designation for internal auditors.

Exam Information
Exam date, registration information, review courses, and materials.
CMA and CFM review courses are available from a variety of commercial sources including Gleim Publications.

Certification in Control Self-Assessment (CCSA), Certified Government Auditing Professional (CGAP), and Certified Financial Services Auditor (CFSA): The Institute of Internal Auditors (IIA) provides specialty certification of CCSA, CGAP, and CFSA to recognize the special skill sets in auditing.

Exam Information
Exam date, registration information and reference materials.

Financial Accounting Standard Board (FASB)
The FASB establishes U.S. standards of financial accounting and reporting. Find FASB statements, exposure drafts, and staff reports on accounting issues.

Government Accounting Standard Board (GASB)
The GASB establishes U.S. standards of state and local governmental accounting and financial reporting. A summary of each GASB statement and interpretation is available at this site.

American Institute of Certified Public Accountants (AICPA)
The AICPA accounting standard team provides guidance to its members on financial accounting or reporting issues not otherwise covered in authoritative literature. Visit here to find proposed AICPA statements of position and comment letters to standard setters.

International Accounting Standard Board (IASB)
The IASB is an independent, privately funded international accounting and reporting standard setter based in London, U.K. Most European companies use the IAS standard. Find the latest news from the IASB and learn more about its standards.

Security Exchange Commission (SEC)
The SEC is a federal agency that oversees and regulates the U.S. securities markets. Look for company filings, regulatory actions, and staff interpretations.

Public Company Accounting Oversight Board (PCAOB)
The PCAOB, established by the Sarbanes-Oxley Act of 2002, is responsible for oversight of the audits of public company financial statements through registration, standard setting, inspection, and disciplinary programs. This is the official website of PCAOB. It is not fully developed yet; however, you can find the latest proposed rules by PCAOB and submit your comments here.

Public Company Accounting Oversight Information
Different from the PCAOB's official web site (please see the link and the description above), this web site is information focused. It provides a searchable database of (1) public accounting firms and personnel registered with the PCAOB and, (2) public company accounting Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), ethics and quality control standards, and regulations established by the PCAOB.

General Accounting Office (GAO)
The GAO is the investigative arm of Congress. This agency examines the use of public funds, evaluates federal programs and activities, and provides analyses, options, recommendations, and other assistance to help Congress make decisions. The database includes GAO reports, correspondence, and testimony.

Department of Treasury
The Department of Treasury is responsible for managing federal finances. Information here covers federal budget and U.S. economy updates, including Gross Domestic Product (GDP), productivity, and unemployment rate.

Internal Revenue Service (IRS)
The IRS is the nation's tax collection agency and administers the Internal Revenue Code enacted by Congress. Go to this web site to get official tax information for individuals and businesses and to keep track of the latest changes.

Accounting Faculty Directory
Order directory of accounting faculty.

U.S. Accounting Firm Directory
Listing of U.S. professional accounting firms.