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CHAPTER 12 Financial Reporting 433

To cultivate, promote, and disseminate knowledge and information con-
cerning certified public accountants
To establish and maintain high standards of integrity, honor, and character
among certified public accountants
To furnish information regarding accountancy and the practice and meth-
ods thereof to its members and the general public

The Professional Library section of the NYSSCPA website contains summaries
of FASB and GASB pronouncements and exposure drafts.

THE TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS (www.tscpa.org). The
TSCPA is a not-for-profit, voluntary, professional organization representing Texas
CPAs. TSCPA has 20 local chapters statewide and 27,000 members, one of the
largest in-state memberships of any CPA organization in the nation. The society is
committed to serving the public interest with programs that advance the highest
standards of ethics and practice within the CPA profession.

THE INSTITUTE OF INTERNAL AUDITORS (www.theiia.org). Established in 1941, the
IIA serves more than 70,000 members from more than 100 countries in internal
auditing, governance and internal control, IT audit, education, and security. The
IIA is the world’s leader in certification, education, research, and technological
guidance for the internal auditing field.
AMERICAN ACCOUNTING ASSOCIATION (http://aaahq.org). The American Account-
ing Association promotes worldwide excellence in accounting education, research,
and practice. Founded in 1916 as the American Association of University
Instructors in Accounting, its present name was adopted in 1936. The association is
a voluntary organization of people interested in accounting education and research.

INSTITUTE OF MANAGEMENT ACCOUNTANTS (www.imanet.org). The IMA is the lead-
ing professional organization devoted exclusively to management accounting and
financial management. The IMA helps members stay abreast of the changes affect-
ing the management accounting and financial management professions. The IMA
provides new insights and ideas in these evolving fields and provides ethical guid-
ance as well. The website offers resources such as continuing education; on-line
issues of the IMA’s journal, Strategic Finance (formerly Management Accounting);
and information about the IMA’s certification program.

ASSOCIATION OF CERTIFIED FRAUD EXAMINERS (www.cfenet.com). The Association
of Certified Fraud Examiners, established in 1988, is based in Austin, Texas. The
25,000-member professional organization is dedicated to educating qualified indi-
viduals (Certified Fraud Examiners) who are trained in the highly specialized
aspects of detecting, investigating, and deterring fraud and white-collar crime.
Each member of the association designated a Certified Fraud Examiner (CFE) has
earned certification after an extensive application process and on passing the uni-
form CFE examination.

FINANCIAL EXECUTIVES INSTITUTE (www.fei.org). The Financial Executives Insti-
tute is a professional association for senior-level financial executives, representing
15,000 individuals. The FEI provides peer networking opportunities, information
on current events, and professional development services to chief financial officers,
vice presidents of finance, controllers, treasurers, tax executives, and educators.
This is done through an Internet community, 86 chapters, and 9 technical commit-
tees. Membership is limited to individuals holding senior management positions

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