Best Web Sites: Accounting and Taxation

best of the best business web sites
Sponsored by the BRASS Education Committee

Accounting and Taxation

Maintained by
Paul Brothers
University of Alabama
pbrother@cba.ua.edu

For a resource guide about answering basic reference questions related to this topic, see the BRASS Core Competencies for Business Reference web pages on the individual topics of Accounting and Taxation.

Accounting Organizations*

Association of Government Accountants (AGA) (Founded 1950)
http://www.agacgfm.org/
“AGA serves government accountability professionals by providing quality education, fostering professional development and certification, and supporting standards and research to advance government accountability.” (AGA: Mission Statement) Provides a helpful “links” page to more resources.

American Accounting Association (AAA) (Founded in 1916)
http://aaahq.org/
“The American Accounting Association promotes worldwide excellence in accounting education, research and practice. Founded in 1916 as the American Association of University Instructors in Accounting, its present name was adopted in 1936. The Association is a voluntary organization of persons interested in accounting education and research.” (About the American Accounting Association)

Academy of Accounting Historians
(AHA) (Founded 1973)
http://www.aahhq.org/
“ The objectives of the Academy are to encourage research, publication, teaching and personal interchanges in all phases of Accounting History and its interrelation with business and economic history.” (Academy of Accounting Historians)

The Institute of Internal Auditors
(IIA) (Founded 1941)
http://www.theiia.org/
“Established in 1941, The Institute of Internal Auditors (IIA) is an international professional association with global headquarters in Altamonte Springs, Fla., USA. The IIA is the internal audit profession's global voice, recognized authority, acknowledged leader, chief advocate, and principal educator. Members work in internal auditing, risk management, governance, internal control, information technology audit, education, and security.” (The IIA – Institute of Internal Auditors)

Institute of Management Accountants
(IMA)
http://www.imanet.org/
“IMA is dedicated to rebalancing the accountancy profession by educating society regarding the business building role of management accountants and finance professionals working inside organizations.” (IMA – Institute of Management Accountants)

Financial Accounting Standards Board
(FASB)
http://www.fasb.org/home
“Since 1973, the Financial Accounting Standards Board (FASB) has been the designated organization in the private sector for establishing standards of financial accounting. Those standards govern the preparation of financial statements. They 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 investors, creditors, auditors, and others rely on credible, transparent, and comparable financial information.” (Facts About FASB)

Governmental Accounting Standards Board (GASB)
http://www.gasb.org/
From the web site: “The mission of the Governmental Accounting Standards Board is to establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports.”

Association of College and University Auditors (ACUA)
http://www.acua.org/
The Association of College and University Auditors (ACUA) is an international professional organization serving institutions of higher education across the globe. Since its establishment in 1958, ACUA has provided its members a collegial forum for exchanging and sharing knowledge and generating new
ideas. ACUA is committed to increasing members' knowledge of auditing, regulatory compliance and risk management in higher education.

International Federation of Accountants (Founded 1977)
http://www.ifac.org/
“IFAC refers to the International Federation of Accountants, the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies.” (FAQ) Provides some free articles.

The American Institute of Certified Public Accountants
http://www.aicpa.org/
The American Institute of Certified Public Accountants (AICPA) is a professional association for accountants. Their Web site gives association news, developments, and career opportunities, as well as links to selected sites.

* For a more complete list of accounting organizations, societies, etc. please consult a directory such as Encyclopedia of Associations, National Trade and Professional Associations of the United States, etc.

Other Accounting Web Sites

Accounting Web
http://www.accountingweb.com/
Includes accounting news, jobs, articles.

WebCPA: Tools and Resources for the Tax and Accounting Professionals.
http://www.webcpa.com/
“WebCPA is a leading provider of online business news for the tax and accounting community, offering breaking news, in-depth features, insightful editorial analysis, and a host of Web-related resources and services.” (About Us)

Simple Studies.com
http://simplestudies.com/
Offers free and subscription-based online accounting tutorials and lectures. Great for the budding entrepreneur who wants to learn some of the basics of accounting.

Taxation

Tax and Accounting Sites Directory
http://www.taxsites.com/
“Created by Schmidt Enterprises, LLC, this site is a comprehensive index of tax, accounting, and related resources on the Internet. It is designed to be a starting point for people who are searching the Web for tax and accounting information and services and is easy to navigate.” (About)

Statistics of Income
http://www.irs.ustreas.gov/
(From the IRS home page, choose the link on the bottom right that says "Tax Stats.") The Statistics of Income (SOI) program produces data files compiled from tax and information returns filed with the IRS. This site provides downloadable files of statistics for researchers looking for projections and aggregated data regarding corporations, charities, individuals, international, estates/wealth/gifts, employment taxes, exempts/employee, plans, sole proprietorships, excise taxes, and partnerships. It also includes full-text files from SOI Bulletins, SOI Research Papers, and taxpayer assistance.

Bankrate.com
http://www.bankrate.com/taxes.aspx
Despite the commercial messages, Bankrate.com’s tax page provides many handy rate pages such as standard deductions, tax news, tips and tax forms.

Previous maintainers include: Lee Pike, University of Alabama, Edythe Gilbreath , Ann Fiegen, California State University, San Marcos List originally compiled by Jennifer Boettcher, Georgetown University

Sponsored by the BRASS Education Committee