Research Guides: Accounting: Documents and Standards

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AICPA Standards and Statements
"One central location to access the standards and statements that the AICPA develops, issues, and enforces."
Internal Revenue Code
Full text of the US Internal Revenue Code (26 USC).
FASAB Standards and Guidance
"The FASAB Handbook of Accounting Standards and Other Pronouncements, as Amended (Current Handbook)—an approximate 2,500-page PDF—is the most up-to-date, authoritative source of generally accepted accounting principles (GAAP) developed for federal entities."
PCAOB Standards
"The Sarbanes-Oxley Act directs the Board to establish auditing and related professional practice standards for registered public accounting firms to follow in the preparation of audit reports for public companies, other issuers, and broker-dealers."

Checkpoint Edge
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RIA Checkpoint provides primary tax documents and secondary analysis for federal, state, and local taxation, estate planning, pensions and benefits, international taxation, and payroll taxation.