Page 454 - Introduction to Business

428 PART 4 Accounting

EXHIBIT 12.9
Accounting and Auditing Resources on the Web

Financial Accounting
Financial Accounting Standards Board www.fasb.org
Governmental Accounting Standards Board www.gasb.org
Federal Accounting Standards Advisory Board www.fasab.gov
Securities and Exchange Commission www.sec.gov
Auditing
AICPA Audit and Attest Standards www.aicpa.org/members/div/auditstd/index.htm
GAO Governmental Auditing Standards www.gao.gov/govaud/ybk01.htm
Sarbanes-Oxley Act www.sarbanes-oxley.com
Public Company Accounting Oversight Board www.pcaob.com
Office of Management and Budget (OMB) www.whitehouse.gov/omb/
International Accounting and Auditing
International Accounting Standards Board (IASB) http://www.iasb.org/
International Federation of Accountants (IFAC) www.ifac.org
Research and Publications
CPA Journal (award-winning professional journal) www.cpaj.com
AuditNet (free audit programs) www.auditnet.org
ITAudit (focus on information technology) www.theiia.org/itaudit
Accounting Organizations
American Institute of CPAs www.aicpa.org
New York State Society of CPAs www.nysscpa.org
Texas Society of CPAs www.tscpa.org
Institute of Internal Auditors www.theiia.org
American Accounting Association http://aaahq.org
Institute of Management Accountants www/imanet.org
Association of Certified Fraud Examiners www.cfenet.com
Financial Executives Institute www.fei.com
Other
Quotations on Ethics (cool quotes & movie clips) acct.tamu.edu/smith/ethics/quotes.htm
Ancient Accountants at Work acct.tamu.edu/smith/ethics/history.htm
Star Wars: Accounting Implications acct.tamu.edu/smith/starwars/starwars.htm

Note: Links to the websites listed above can be directly accessed at http://acct.tamu.edu/smith/acctwebs.htm.

online summaries are the same as those inside the printed standards. The Emerg-
ing Issues Task Force section, found under the Technical Projects link, provides a
summary of current issues the EITF has discussed and indicates if a consensus was
reached. EITF consensus positions are Category C GAAP. This link also provides
access to the Technical Inquiry Service. This section contains an online form that
allows you to submit questions about FASB literature and projects. The site
provides a wealth of information about the FASB’s and EITF’s projects. These
include meeting agendas, exposure drafts, press releases, a quarterly plan of
technical items under review, and e-mail addresses for contacting the FASB board
members and staff.

GOVERNMENTAL ACCOUNTING STANDARDS BOARD (www.gasb.org). The GASB estab-
lishes financial reporting standards applicable to state and local government enti-

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