Accounting

contains many kinds of reports for many companies from 1993 onwards. EDGAR filings are also freely available from the private sector (but often registration is required).

Many companies now publish their annual report to shareholders on their corporate website. Look for links to current reports at AnnualReports.com

The U.S. Securities and Exchange Commission (SEC) is an independent agency of the United States government which holds primary responsibility for enforcing the federal securities laws and regulating the securities industry.

Since 1973, the Financial Accounting Standards Board (FASB) has been the designated organization in the private sector for establishing standards of financial accounting that govern the preparation of financial reports by nongovernmental entities. Those standards are officially recognized as authoritative by the Securities and Exchange Commission (SEC) (Financial Reporting Release No. 1, Section 101, and reaffirmed in its April 2003 Policy Statement) and the American Institute of Certified Public Accountants (Rule 203, Rules of Professional Conduct, as amended May 1973 and May 1979). Such standards are important to the efficient functioning of the economy because decisions about the allocation of resources rely heavily on credible, concise, and understandable financial information.

The SEC has statutory authority to establish financial accounting and reporting standards for publicly held companies under the Securities Exchange Act of 1934. Throughout its history, however, the Commission’s policy has been to rely on the private sector for this function to the extent that the private sector demonstrates ability to fulfill the responsibility in the public interest.

The International Association of Speakers Bureaus (IASB) is a 501c6 nonprofit trade membership organization of speakers bureaus, lecture agencies and speaker management companies located around the world. Founded in 1986, IASB provides leadership to the bureau industry through education, resources and partnerships with organizations that support the meetings and events industry.

IASB is a member of the Convention Industry Council and the NSA-IASB Council and works in conjunction with other organizations in the Meetings and Hospitality Industry to provide support, guidance and information for its members. For more information, please click on an organization below (clicking on these links will take you out of the IASB website.)

The AICPA is the world’s largest member association representing the accounting profession, with more than 394,000 members in 128 countries and more than a 125-year heritage of serving the public interest. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for audits of private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination and offers specialty credentials for CPAs who concentrate on personal financial planning; fraud and forensics; business valuation; and information technology. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation to elevate management accounting globally.

The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and the public interest by promoting informative, accurate, and independent audit reports. The PCAOB also oversees the audits of brokers and dealers, including compliance reports filed pursuant to federal securities laws, to promote investor protection.