USA
American Institute of Certified Public Accountants (AICPA)
Association of auditors in the USA; information and support designed to improve service quality.
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Committee of Sponsoring Organizations of the Treadway Commission (COSO)
An association linking AICPA, FEI, IIA and other organisations with the objective of establishing standards of business ethics, effective internal monitoring systems and Corporate Governance to improve the quality of financial reporting.
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The General Accounting Office (GAO)
Independent body set up by Congress to investigate the spending of American tax revenues.
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Financial Accounting Standards Board (FASB)
Standard-setting organisation for US-GAAP.
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New York Stock Exchange
The official website of the New York Stock Exchange.
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Securities and Exchange Commission (SEC)
Regulatory authority for US stock exchanges
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Public Company Accounting Oversight Board (PCAOB)
The PCAOB is a private, non-profit corporation, created by the Sarbanes-Oxley Act of 2002. Its mission is to protect investors in U.S. securities markets and to further the public interest by ensuring that public company financial statements are audited according to the highest standards of quality, independence, and ethics.
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Formation of the 404 Institute
The 404 Institute was conceived as an open forum to inspire the exchange of ideas and the development of research, leading practices, and a range of activities related to meeting the requirements of the Sarbanes-Oxley Act of 2002, and compliance with Section 404 in particular.
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