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Accounting, Audit and Tax Resources

A guide featuring Accounting, Audit and Tax resources.

Government Websites

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Central Accounting Report System (CARS) – Bureau of the Fiscal Service

The Central Accounting Reporting System (CARS) handles accounting and reporting for all federal agencies. The Central Accounting Reporting System (CARS) is the electronic system of record for the government’s financial data that provides streamlined agency reporting and supports government-wide standardization. Along with Government-wide Treasury Account Symbol Adjusted Trial Balance System (GTAS) and Intra-Governmental Payment and Collection (IPAC), CARS is a system which falls under Government-wide Accounting (GWA).

Access: Available to everyone

Financial Crimes Enforcement Network (FINCEN)
A bureau of the U.S. Treasury, FinCen's goal is to safeguard the financial system and promote national security through the collection, analysis and dissemination of financial intelligence.

Access: Available to everyone

Internal Revenue Service (IRS)
Administers and enforces federal revenue law. 

Access: Available to everyone

Joint Committee on Taxation
The Joint Committee on Taxation is a nonpartisan committee of the United States Congress, originally established under the Revenue Act of 1926. The Joint Committee operates with an experienced professional staff of Ph.D economists, attorneys, and accountants, who assist Members of the majority and minority parties in both houses of Congress on tax legislation.

Access: Available to everyone

Sarbanes Oxley Act

The Sarbanes-Oxley Act of 2002 is a federal law that established sweeping auditing and financial regulations for public companies. Lawmakers created the legislation to help protect shareholders, employees and the public from accounting errors and fraudulent financial practices.

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Securities and Exchange Commission (SEC)

Accounting offices at the SEC are organized such that the Commission has an Office of the Chief Accountant that is responsible for establishing and enforcing accounting and auditing policy. Additionally, the Divisions of Corporation Finance, Enforcement, and Investment Management each have a Chief Accountant's Office that supports that Division.

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The Yellow Book

The Generally Accepted Government Auditing Standards, also known as the Yellow Book, provides a framework for conducting high-quality audits with competence, integrity, objectivity, and independence. The Yellow Book is used by auditors of government entities, entities that receive government awards, and other audit organizations performing Yellow Book audits. It outlines the requirements for audit reports, professional qualifications for auditors, and audit organization quality control. Auditors of federal, state, and local government programs use these standards to perform their audits and produce their reports. Yellow Book revisions undergo an extensive, deliberative process, including public comments and input from the Comptroller General's Advisory Council on Government Auditing Standards. GAO considers all Yellow Book comments and input from the Comptroller General's Advisory Council on Government Auditing Standards when finalizing revisions to the standards. Printed copies of the 2011 Yellow Book and 2018 Yellow Book online are available through the Government Publishing Office

Access: Available to everyone

US Chief Financial Officers Council (CFOC)

An organization of the CFOs and Deputy CFOs of the largest federal agencies, senior officials of the Office of Management and the Department of the Treasury who work collaboratively to improve the financial management in the U.S. Government.

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U.S. Department of the Treasury

Treasury's mission highlights its role as the steward of U.S. economic and financial systems, and as an influential participant in the world economy.

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U.S. Government Accountability Office (GAO)

An independent, non-partisan agency that works for Congress and whose goal is to investigate how the federal government spends taxpayer money.  Also produces The Yellow Book which provides a framework for conducting high quality audits.

Access: Available to everyone

United States Tax Court
The mission of the United States Tax Court is to provide a national forum to resolve disputes between taxpayers and the Internal Revenue Service.

Access: Available to everyone