EDGAR, the Electronic Data Gathering, Analysis, and Retrieval system, performs automated collection, validation, indexing, acceptance, and forwarding of submissions by companies and others who are required by law to file forms with the U.S. Securities and Exchange Commission (SEC). This site provides free access to more than 20 million filings such as 10-Ks, 10-Qs, and the like.
To access a public company's SEC filings, please click here.
The Internal Revenue Services’ (IRS) Internal Revenue Code represents the US federal tax laws as enacted by Congress. Note: The IRC materials retrieved via the IRS website are provided as a public service by The Legal Information Institute of Cornell University Law School, not the IRS.
To access the US tax codes, regulations, and official guidance, please click here.
The Association of Certified Fraud Examiners (ACFE) Fraud Resources Library is the go-to source for timely and relevant anti-fraud information, tools, services and other resources. It offers a comprehensive collection of anti-fraud publications, articles and reports, sample documents, tools, videos and podcasts to support professionals with the information needed to fight fraud effectively.
To access the ACFE's Fraud Resources Library, please click here.
The Public Company Accounting Oversight Board (PCAOB) sets standards that apply to the audits of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, accurate and independent audit reports. At the Board's inception, they adopted standards promulgated by the AICPA as their interim standards. Since then, the Board has issued its own standards which have been approved by the Securities and Exchange Commission.
To access the standards via the PCAOB website, please click here.
The American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct outlines a CPA's ethical and professional responsibilities. The code establishes standards for auditor independence, integrity and objectivity, responsibilities to clients and colleagues and acts discreditable to the accounting profession.
To access the code via the AICPA's Online Professional Library, please click here.
The Clarified Statements on Auditing Standards (SASs) are redrafted auditing codifications issued by the Auditing Standards Board (ASB). The ASB had hoped the revisions would make it easier for an auditor to interpret and apply the standards when conducting an audit. The SASs apply to audits for private companies, nonprofit organizations, federal, state and local governments. In addition to increased clarity, the redrafting also gave the ASB the opportunity to converge the standards with the International Standards on Auditing.
To access the standards via the AICPA website, please click here.