Links and Resources
Accounting Standard Setting Bodies
Financial Accounting Standards Board (FASB) is an independent nonprofit organization establishing accounting and financial reporting standards for companies and nonprofit organizations in the United States, following generally accepted accounting principles (GAAP).
Governmental Accounting Standards Board (GASB) is the source of generally accepted accounting principles used by state and local governments in the United States. As with most entities involved in creating GAAP in the United States, it is a private, non-governmental organization.
Public Company Accounting Oversight Board (PCAOB) is a private-sector, nonprofit corporation, created by the Sarbanes-Oxley Act of 2002 to oversee auditors of public companies, establishing audit, quality control, ethics, independence, and other standards relating to audits of public company audits; conducting inspections, investigations, and disciplinary proceedings of registered accounting firms.
International Financial Reporting Standards Foundation (IFRS) is a not-for-profit, public interest organization established to develop globally accepted accounting and sustainability disclosure standards.
California Agencies and Offices
California Board of Accountancy (CBA) is a semi-autonomous State of California agency under the California Department of Consumer Affairs whose purpose is to protect consumers by ensuring only qualified licensees practice public accountancy in accordance with established professional standards in California.
California State Controller's Office the chief fiscal officer of California, the fifth largest economy in the world, the Controller is responsible for accountability and disbursement of the state’s financial resources.
California Chamber of Commerce (CalChamber) is a business advocacy group and a non-profit organization the Chamber helps businesses and human resources professionals comply with employment laws, promotes international trade, and lobbies politicians for pro-business policies and investment.
California State Board of Equalization (BOE) is a public agency charged with tax administration and fee collection in California. The authorities of the Board attempt to ensure that counties fairly assess property taxes, collect excise taxes on alcoholic beverages, administer the insurance tax program, and other tax collection-related activities.
Employment Development Department (EDD) administers Unemployment Insurance, Disability Insurance, and Paid Family Leave programs. The department also provides employment service programs and collects the state's labor market information and employment data.
Franchise Tax Board (FTB) collects income taxes from California residents on their income from all sources. Meanwhile, non-residents are taxed on their California-based income.
Federal Agencies and Offices
Government Accountability Office (GOA) is an independent, nonpartisan government agency within the legislative branch that provides auditing, evaluative, and investigative services for the United States Congress. It is the supreme audit institution of the United States federal government.
Internal Revenue Service (IRS) administers and enforces U.S. federal tax laws.
Securities and Exchange Commission (SEC) is an independent agency of the United States federal government, created in the aftermath of the Wall Street Crash of 1929. The primary purpose of the SEC is to enforce the law against market manipulation.
