BRASS Business Guide - ACCOUNTING & AUDITING

“ The objectives of the Academy are to encourage research, publication, teaching and personal interchanges in all phases of Accounting History and its interrelation with business and economic history.” (Academy of Accounting Historians)

“The American Accounting 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 persons interested in accounting education and research.” (About the American Accounting Association)

The American Institute of Certified Public Accountants (AICPA) is a professional association for accountants. Their Web site gives association news, developments, and career opportunities, as well as links to selected sites. In 2017, the AICPA & CIMA formed an international alliance.

The Association of College and University Auditors (ACUA) is an international professional organization serving institutions of higher education across the globe. Since its establishment in 1958, ACUA has provided its members a collegial forum for exchanging and sharing knowledge and generating new
ideas. ACUA is committed to increasing members' knowledge of auditing, regulatory compliance and risk management in higher education.

“AGA serves government accountability professionals by providing quality education, fostering professional development and certification, and supporting standards and research to advance government accountability.” (AGA: Mission Statement) Provides a helpful “links” page to more resources

Full text of forms filed electronically with the Securities & Exchange Commission (SEC), 1993 to current, by publicly-traded state and national commercial banks, savings institutions, credit unions, or other forms of depository institutions (i.e., those in Standard Industrial Classification [SIC] Major Group 60). Search by company name, EDGAR "Central Index Key" [a unique-to-EDGAR identified], state, or SIC code number. Updated daily, Monday-Friday.

Since 1973, the Financial Accounting Standards Board (FASB) has been the designated organization in the private sector for establishing standards of financial accounting that govern the preparation of financial reports by nongovernmental organizations. Those standards are officially recognized as authoritative by the Securities and Exchange Commission (SEC) and the American Institute of Certified Public Accountants.

From the web site: “The mission of the Governmental Accounting Standards Board is to establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports.”

“Established in 1941, The Institute of Internal Auditors (IIA) is an international professional association with global headquarters in Altamonte Springs, Fla., USA. The IIA is the internal audit profession's global voice, recognized authority, acknowledged leader, chief advocate, and principal educator. Members work in internal auditing, risk management, governance, internal control, information technology audit, education, and security.” (The IIA – Institute of Internal Auditors)

“IMA is dedicated to rebalancing the accountancy profession by educating society regarding the business building role of management accountants and finance professionals working inside organizations.” (IMA – Institute of Management Accountants)

“IFAC refers to the International Federation of Accountants, the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies.” (FAQ) Provides some free articles.

While the organization has grown to support the broader information systems and information technology community, it is a key resource for systems auditors as the home of the Certified Information Systems Audit (CISA) certification.