Links
Australia
Australian Accounting Standards Board
The government body that creates accounting standards, a good source of technical accounting information.
Financial Reporting Council
Has oversight over the process for creating accounting standards and reports to the minister.
Institute of Chartered Accountants in Australia
The body that certifies CAs in Australia.
Japan
Financial Accounting Standards Foundation
A private sector organisation that oversees and creates accounting standards in Japan. The Accounting Standards Board of Japan is a division of the FASB.
Financial Services Agency (English Site)
Among other tasks, the Financial Services Agency oversees the JICPA, and the FSA’s Business Accounting Council contributes accounting standards.
Japan Institute of Certified Public Accountants (English Site)
Certifies CPAs in Japan and contributes towards Japanese accounting standards through their Practical Guidelines.
United States
American Institute of Certified Public Accountants
The AICPA certifies CPAs in the US and contributes towards accounting standards in the US with their statements of position and auditing standards.
Financial Accounting Standards Board
The private sector body authorised by the SEC to create accounting standards in the US. A good source of technical accounting information.
Securities and Exchange Commission
The US government body that protects investors and oversees financial markets.