IRS, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service (2005) resource National Regulations OCEG Reviewed
Scope of part. This part contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, and other persons representing taxpayers before the Internal Revenue Service.
Read more
Journal of Forensic Accounting resource Books / Publications OCEG Reviewed
The focus of the journal is on the evidentiary nature of accounting data, and topics include accounting fraud and forensic auditing; compliance, due diligence, and risk assessment; detection of financial statement misrepresentation and tax evasion; bankruptcy and valuation studies; GAAS, GAAP and SEC violations or accounting irregularities; non-standard entries, structured transactions, records tampering, and earnings management (non-neutral financial reporting); fair presentation and disclosure transparency; audit quality review and evaluation; transaction tracing, reconstruction and accounta
Read more
UK, Accounting Standards Board resource International Materials Member contributionOCEG Reviewed
The role of the Accounting Standards Board (ASB) is to issue accounting standards. It is recognised for that purpose under the Companies Act 1985. It took over the task of setting accounting standards from the Accounting Standards Committee (ASC) in 1990.
Read more
SEC, Concept Release on Allowing U.S. Issuers To Prepare Financial Statements in Accordance With International Financial Reporting Standards; Proposed Rule (August 14, 2007) resource National Regulations Member contributionOCEG Reviewed
The Commission is
publishing this Concept Release to
obtain information about the extent and
nature of the public’s interest in
allowing U.S.
Read more
SEC, Disclosure and Accounting Practices in the Municipal Securities Market (July 2007) resource White Papers Member contributionOCEG Reviewed
Many critically important aspects of American life, from airports to sewers and schools to hospitals, depend on the municipal securities market for financing.
Read more
Accounting and the global fight against corruption (2006) resource White Papers Member contributionOCEG Reviewed
This paper draws on a governmentality framing to consider the global fight against corruption and the role of accounting in that fight. Specifically it examines two contrasting modes of thought or ‘mentalities’ in the anticorruption field and the manner in which they shape, envision, and constitute the cultural and technological practice of accounting.
Registration Required.
Read more
FASB, Exposure Documents resource Agency Web Sites Member contributionOCEG Reviewed
An Exposure Draft is a draft of a proposed Statement or Interpretation for an FASB technical project that proposes standards of financial accounting and reporting, an effective date of application, and a method of transition.
Read more
PCAOB Rulemaking: Public Company Accounting Oversight Board; SEC Order Approving Proposed Rules Relating to Investigations and Adjudications (2004) resource National Regulations Member contributionOCEG Reviewed
Section 105 of the Act directs the PCAOB to establish fair procedures for the investigation and disciplining of registered public accounting firms and associated persons of such firms.
Read more
SEC, Regulation S-X, Title 17 CFR Part 210 resource National Regulations Member contributionOCEG Reviewed
The form and content of and requirements for financial statements included in filings with the SEC are set forth in Regulation S-X (17 CFR 210). Regulation S-X rules, in general, are consistent with generally accepted accounting principles (GAAP) but contain certain additional disclosure items not provided for by GAAP.
Regulation S-X is organized into thirteen articles that are further divided into Rules.
Read more
