Gateways

Rutgers Accounting Web (RAW)
Provides links to a broad range of accounting web sites worldwide, including associations, the BigFive accounting firms, financial institutions and sites with financial information, tax analysis and services, journals and other publications and publishers.

Tax and Accounting Sites Directory
Links to a broad range of accounting and tax web sites including regulatory bodies, international sites, jobs and careers.

Accounting Internet Library
Provides links to free accounting web resources and books.

Internal Auditors World Wide Web (IAWWW)
Links to Internet resources in the areas of operational, financial, managerial, and IT auditing, including state sites, industries, associations, and current books and CDs.

Standards

Public Company Accounting Oversight Board (PCAOB)
The PCAOB is a private-sector, non-profit organization, created by the Sarbanes-Oxley Act of 2002, to oversee the auditors of public companies.

American Institute of Certified Public Accountants (AICPA)
The Accounting Standards Team and the Audit and Attest Standards Team sections include Exposure Drafts, Comment Letters to standards organizations, summaries of new technical publications, guidance on emerging issues and other current topics. The site also includes a broad range of information and links to other sites of interest, such as the CPA exam, professional ethics, Online Journal of Accountancy, and employment opportunities.

Financial Accounting Standards Board (FASB)
Documents available include full text of all FASB statements, the full text of current Exposure Drafts, and the description and status of current issues considered by the Emerging Issues Task Force (EITF). The site also provides facts about the FASB, announcements, and other organizational information.

Governmental Accounting Standards Board (GASB)
GASB establishes standards for state and local governmental accounting and financial reporting. In addition to information about the GASB, recent news, etc., documents available include summaries and status of all GASB Statements and Interpretations and Exposure Drafts of proposed statements, interpretations and technical bulletins.

Government Auditing Standards
"Government Auditing Standards (the "Yellow Book") 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. These standards, often referred to as generally accepted government auditing standards (GAGAS), are to be followed by auditors and audit organizations when required by law, regulation, agreement, contract, or policy. These standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports."

International Accounting Standards Board (IASB)
The Accounting Standards section provides summaries of the Standards issued and in force. The IFRIC Interpretations section provides summaries of final Interpretations. The site also provides Exposure Drafts of proposed standards, as well as other matters relating to the IASB.

Federal Accounting Standards Advisory Board (FASAB)
Accounting principles for federal government reporting entities.

American Accounting Association (AAA)
Primarily focused on accounting education and research, the web site includes membership information, sections (such as Accounting, Behavior, and Organizations; Auditing; International Accounting) and geographic regional information and publications, faculty development and placement, conferences and calls for papers.

European Accounting Association (EAA)
Locate information about the Association, annual congresses, calls for papers, and publications.

Institute of Internal Auditors (IIA)
Provides information for auditors on certification, education, research, and technology. It is a resource for auditing issues.

U.S. Chief Financial Officers Council (CFOC)
The CFOC is an organization of the CFOs and Deputy CFOs of the largest federal agencies, senior officials of the Office of Management and the Department of the Treasury.

International Consortium on Governmental Financial Management (ICGFM)
Global cooperation between governments, organizations, and individuals to improve financial management. This web site provides opportunities for professional development and information exchange.

State Societies and Boards

State Information Pages (part of the AICPA web site)
Search by state to link to CPA associations, Boards of Accountancy, state governments and agencies, tax forms, tax information, and colleges and universities offering accounting degrees.

National Association of State Boards of Accountancy (NASBA)
Links to state Boards of Accountancy, information on the Uniform CPA examination used by 27 states, including South Carolina, and state CPA societies. Also provides information on the Association's programs and services, upcoming meetings, and publications.

Taxes

Internal Revenue Service

U.S. Tax Code Online
Search the complete text of US Code Title 26 using tables of contents, section numbers, or keyword(s).

Federal Tax Forms and Publications
This site from the IRS provides easy access, in PDF format, to all the current forms, publications, and instructions. "Search help" is available.

State Tax Forms and Publications
From the Federation of Tax Administrators, in addition to links to state tax forms, there are links to state agencies, state internet filing, Federal sites, and private sector groups.

State Tax Links

South Carolina Tax Forms

South Carolina Tax Publications

South Carolina Tax Resources Guide

South Carolina Department of Revenue

Fact Sheets: Taxes
U. S. Department of the Treasury website containing fact sheets covering state and local taxes, the history of U. S. taxation, the economics of taxation, writing and enacting tax legislation, and gross federal debt history.

Tax and Accounting Sites Directory
A comprehensive site providing links to all areas of taxation, including Federal tax law, state and local taxes, international tax, firms and careers, and finance and investing.

Tax News
Excerpts from selected RIA publications. Access commentary on tax legislative developments and recent news on Federal and state taxes, pensions and benefits, estate planning, and international taxes.

CCH News Center
This site includes Legislative Highlights and current Federal and state tax news and commentary. "Quick Tax Facts" lists key figures for preparing tax returns, such as deductions, capital gains, etc.

The Clemson University Libraries contain many books, indexes, journals, documents, and media on this subject area. Check the Online Catalog and Find Articles & Databases for these resources. Please consult a Reference Librarian for help in finding or using any research materials.

Please send comments or suggestions to mfutral@clemson.edu