Information for Accountants

This page provides a shortcut to much of the information on the SEC's website for accountants and auditors.

Speeches      American Accounting Association: 2004 Annual Meeting: The Future of Standards Setting for Public Companies - Donald T. Nicolaisen, Chief Accountant more... Excerpts from Speeches by the Staff of the Office of the Chief Accountant through December 6, 2001 Staff Accounting Bulletins      Codification of Staff Accounting Bulletins      SAB 106: Application of FASB Statement 143 by oil & gas producing companies following the full cost accounting method      SAB 105: Application of Accounting Principles to Loan Commitments      SAB No. 104: Revenue Recognition (in PDF format)      SAB No. 103: Update of Codification of Staff Accounting Bulletins      SAB No. 102: Loan Loss Allowance more... Financial Reporting Information Center Guidance for Consulting with the Office of the Chief Accountant Outside Initiatives International Accounting and Auditing      International Financial Reporting and Disclosure Issues      Concept Release      IASB Website

SEC Staff Letters to Industry      Sep. 15 2004 Letter to KPMG      Apr. 27 2004 Letter to Ernst & Young      Mar. 15 2004 Letter to AICPA re: FASB Interpretation No. 46      Feb. 25 2004 Sample Letter to to Oil and Gas Producers more... Corporation Finance Accounting Guidance      FAQ: Management's Report on Internal Control Over Financial Reporting and Disclosure in Exchange Act Periodic Reports      FAQ: Application of Requirements for Andersen Auditing Clients      FAQs on Business Combinations Accounted For as Pooling-of-Interests      Current Accounting and Disclosure Issues      Accounting Interpretation and Guidance Links to Other Organizations      FASB      AcSEC      Auditing Standards Board      SEC Practice Section      Public Company Accounting Oversight Board