Local accounting standards are developed and set by:

• Financial Accounting Standards Board (FASB)
  FASB sets accounting standards for public and private companies and not-for-profit organizations. The standards issued by the FASB are recognized as authoritative by the Securities and Exchange Commission (SEC).
• Governmental Accounting Standards Board (GASB)
  GASB sets the accounting standards for state and local governmental entities.
• Federal Accounting Standards Advisory Board (FASAB)
  FASAB sets the accounting standards for federal governmental entities.

The AICPA provides comprehensive membership directories. Two of the largest state societies are:

• California Society of CPAs (CALCPA)
• New York State Society of CPAs (NYSSCPA)

Accounting Education has compiled a detailed collection of CPA requirements by state.

• Accounting & Financial Women’s Alliance (AFWA)
• American Accounting Association
• American Academy of Attorney-CPAs
• American Institute of Certified Public Accountants (AICPA)
• Association of Government Accountants
• Association of Latino Professionals in Finance and Accounting (ALPFA)
• Chartered Accountants Worldwide Network USA
• Institute of Internal Auditors (IIA) USA
• Institute of Management Accountants (USA)
• National Association of State Boards of Accountancy (NASBA)

• Contact members in the United States

ICAEW’s network of Contact Members around the world are a point of contact for enquiries and act as ambassadors in promoting ICAEW's strategy and brand in each region.

As well as providing direct access to a world-class collection of books, journals and electronic resources, the ICAEW Library can search various international databases on behalf of members, ACA students and other authorised users. Our specialist databases contain jurisdiction-specific information on accounting, tax and related topics.

• International Corporate Procedures (Lexis+)
  

  This regularly updated database includes country-by-country information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Contact us to request documents from this database.

AICPA members
AICPA members can join ICAEW through the ACA study route.