Standard Setting and Regulatory Organizations
American Institute of CPAs: www.aicpa.org
The pronouncements of the AICPA's Auditing Standards Board and the Division for
Professional Ethics are available along with information about the CPA exam and other
topics.
The Financial Accounting Standards Board: www.rutgers.edu/Accounting/raw/FASB/index.html
The mission of the Financial Accounting Standards
Board is to establish and improve standards of financial accounting and
reporting for the guidance and education of the public, including issuers,
auditors, and users of financial information.
Independence Standards Board: www.cpaindependence.org
Information Systems Control and Audit Association
www.isaca.org
This organization promotes professionalism and research in information systems auditing
and runs the Certified Information Systems Auditor (CISA) examination program.
Internal Revenue Service: www.irs.ustreas.gov/prod/
Pennsylvania Institute of CPAs (PICPA): www.picpa.org
Students can find information here about Pennsylvania's requirements to sit for the CPA
exam.
U. S. Securities and Exchange Commission (SEC): www.sec.gov
A search of the SEC's on-line database of public companies financial information can be
accessed directly at www.sec.gov/cgi-bin/srch-edgar.
By the way, PriceWaterhouseCoopers' site, http://edgarscan.pwcglobal.com/servlets/edgarscan,
will give you better formatted financial statement output than EDGAR.
Auditing and Fraud:
American Association of Certified Fraud Examiners: www.acfe.org
This group trains and certifies CPAs and
others who have an interest in the specialty of fraud auditing.
American Society for Industrial Security: www.asisonline.org
ASIS Security Management: www.securitymanagement.com
Computer Fraud and Abuse Act: www.seamless.com/rcl/fraud.html
Computer Security Institute: www.gocsi.com
National Fraud Information Center: www.fraud.org/
Other:
Bob Jensen's Bookmarks: www.trinity.edu/~rjensen/bookbob.htm
Professor Robert Jensen of Trinity University has assembled an outstanding
bookmark collection relating to accounting and other areas of business.
Jensen's Technology Glossary: www.rjensen/245gloss.htm
A good reference source to help you better understand terms and
other aspects of information technology.
The Rutgers Accounting Web: www.rutgers.edu/Accounting/raw/
This site has links to virtually all important web pages of interest to accountants.
Rutgers also manages the web pages for several organizations, including the FASB. It is a
very busy site and access to it can be slow at times.
Dennis Schmidt's Web Page: www.taxsites.com
Don't be mislead by its name, as taxation is only one of many topics covered. This URL has
all of the links found at the Rutgers site plus additional ones relating to general
business issues not found on the Rutgers web page. The page is well designed and
it is a good alternative when RAW is busy.
Internal Auditing World Wide Web: www.bitwise.net/iawww
This is the major site for anything related to internal auditing with links to information
and organizations in other areas of auditing as well. Select "resources and
associations" from the menu to get an alphabetical listing.