Unit 3 IP – Tax, Auditing, and Accounting Issues

 Center for Audit Quality (CAQ) 
The Center for Audit Quality (CAQ) is an autonomous, nonpartisan, nonprofit group based in Washington, D.C. It is governed by a Board that comprises leaders from the public company auditing firms, the American Institute of CPAs and the investor and issuer communities. The organization is affiliated with the American Institute of CPAs.

 Chief Financial Officers Council 
The CFO Council is comprised of CFOs and Deputy CFOs of the largest federal agencies and senior officials of OMB and Treasury. The Council advises and coordinates the efforts of the largest U.S. Federal agencies with a focus on quality financial reporting and efficiency of accounting systems.

 Flashcards: Governmental Accounting 
A great student study site on government accounting.

 Government Auditing Standards 
From the U.S. General Accounting Office, this site “contains standards for audits of government organizations, programs, activities, and functions, and of government assistance received by contractors, nonprofit organizations, and other non-government organizations.”

 Government Finance Officers Association 
This resource targets state financial officers and provides its members with access to a digital library, training, publications and networking opportunities.

 How Sarbanes-Oxley Changed Some Audit Procedures 
This 2003 article from the Journal of Accountancy explains how Sarbanes-Oxley will change some audit procedures and implement some new audit procedures.

 Office of Federal Financial Management Single Audit 
This Web site offers resources and authoritative guidance with regard to Single Audit.

 Public Company Accounting Oversight Board (PCAOB) 
The PCAOB was created by the Sarbanes-Oxley Act of 2002, to oversee the auditors of public companies. Learn about the Rules, Standards, Inspections, and Enforcement of the Sarbanes-Oxley Act.