Local accounting standards are developed and set by:

• Financial Accounting Standards Board (FASB)
  FASB sets accounting standards for public and private companies and not-for-profit organizations. The standards issued by the FASB are recognized as authoritative by the Securities and Exchange Commission (SEC).
• Governmental Accounting Standards Board (GASB)
  GASB sets the accounting standards for state and local governmental entities.
• Federal Accounting Standards Advisory Board (FASAB)
  FASAB sets the accounting standards for federal governmental entities.

The AICPA provides comprehensive membership directories. Two of the largest state societies are:

• California Society of CPAs (CALCPA)
• New York State Society of CPAs (NYSSCPA)

Accounting Education has compiled a detailed collection of CPA requirements by state.

• Accounting & Financial Women’s Alliance (AFWA)
• American Accounting Association
• American Association of Attorney-Certified Public Accountants
• American Institute of Certified Public Accountants (AICPA)
• Association of Chartered Accountants in the US (ACAUS)
• Association of Government Accountants
• Association of Latino Professionals in Finance and Accounting (ALPFA)
• Institute of Internal Auditors (IIA) USA
• Institute of Management Accountants (USA)
• National Association of State Boards of Accountancy (NASBA)

• Contact members in the United States

ICAEW’s network of Contact Members around the world are a point of contact for enquiries and act as ambassadors in promoting ICAEW's strategy and brand in each region.

The ICAEW Library provides logged-in ICAEW members, ACA students and other entitled users with online access to articles from leading business, finance and management journals. To view the articles available, please log in.

As well as providing direct access to a world-class collection of books, journals and electronic resources, the ICAEW Library can search various international databases on behalf of members, ACA students and other authorised users. Our specialist databases contain jurisdiction-specific information on accounting, tax and related topics.

• International Corporate Procedures (Lexis+)
  

  This regularly updated database includes country-by-country information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Contact us to request documents from this database.

• View a list of articles and books in our collection on accounting in the US

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

AICPA members
AICPA members can join ICAEW through the ACA study route.