"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."
Establishes financial accounting standards for the federal government. Access the FASAB handbook here: http://www.fasab.gov/pdffiles/2012_fasab_handbook.pdf
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.
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.
"The SEC has statutory authority to establish financial accounting and reporting standards for publicly held companies under the Securities Exchange Act of 1934" (fasb.org/facts).