AICPA American Institute of Certified Public Accountants APB Accounting Principles Board ARB Accounting Research Bulletin COSO Committee of Sponsoring Organizations of the Treadway Commission FASB Financial Accounting Standard FASB Financial Accounting Standards Board FASAB Federal Accounting Standard, FASB Interpertation Form &amp; Content OMB Bulletin 97-01, issued October 16, 1996 GAO General Accounting Office NAFF
n/a