FASB Accounting Standards Codification (ASC) is the authority for nongovernmental U.S. generally accepted accounting principles (GAAP). While this resource is now open access, you will be prompted to review and accept the license terms and conditions prior to accessing this database.
This guide is a great starting point if you are new to using FASB ASC. You can find this guide in addition to targeted help topics on the ASC homepage or under Tools -> Help and Support.
Establishes financial accounting standards for the private sector. Access the codification database here: https://asc.fasb.org/ Accounting faculty and students may access the professional version for free after registration. The basic view is free to everyone.
Governmental Accounting Standards Board (GASB) Governmental Accounting Research System (GARS)
Establishes financial accounting standards for state and local government. Access the Governmental Accounting Research System (GARS) here: https://gars.gasb.org/
Accounting faculty and students may access the professional version for free after registration. The basic view is free to everyone.
While FASB is for nongovernmental principles, GASB Governmental Accounting Research System (GARS) provides US GAAP for local and state governments. While this resource is now open access, you will be prompted to review and accept the license terms and conditions prior to accessing this database.
A good starting point if you are new to using GASB GARS. You can find this guide in addition to targeted help topics on the GARS homepage or under Tools -> Help & Support.
Details on how to apply, what's covered in the exam, an exam prep toolkit, plus reviews of test prep materials and courses, so check those out before beginning your own prep.
This resource from the Wisconsin Institute of Certified Public Accountants provides requirements and steps to apply for and receive a Wisconsin CPA certificate and license.
