Accountancy (profession or accounting (methodology) is the measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies. The terms derive from the use of financial accounts.

The Sarbanes-Oxley Act of 2002 created a new, five-member oversight group called the Public Company Accounting Oversight Board (PCAOB).

The New York State Society of CPAs (NYSSCPA) General Committee on Public Relations has prepared this glossary.

Financial Accounting Foundation The Financial Accounting Foundation (FAF), organized in 1972, is the independent, private-sector organization with responsibility for the oversight, administration, and finances of the Financial Accounting Standards Board (FASB), the Governmental Accounting Standards Board (GASB), and their advisory councils, the Financial Accounting Standards Advisory Council (FASAC) and the Governmental Accounting Standards Advisory Council (GASAC).

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.

The International Accounting Standards Board is an independent, privately-funded accounting standard-setter based in London, UK. The Board members come from nine countries and have a variety of functional backgrounds.

Nature of the Work; Training, Other Qualifications, and Advancement; Employment; Job Outlook; Projections Data; Earnings; OES Data; Related Occupations; Sources of Additional Information;