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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
http://www.sec.gov/info/accountants.shtml
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Modified: 10/06/2004