Resources for Audit Committees

The AICPA publishes Audit Committee Toolkits for public and private, not-for-profit, and government organizations.  These toolkits include various sample policies and procedures, guidelines, resources and other information to assist audit committees with carrying out their responsibilities. The toolkits can be purchased for a nominal fee from the AICPA’s online store at

Accounting Research Resources

The FASB Accounting Standards Codification is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied to nongovernmental entities. The Codification is organized by topic and can be accessed for free through a basic viewing platform by providing an email address at the following URL:


Latest news coming out from the Financial Accounting Standards Board and other reference materials can be found at the following URL:


The Governmental Accounting Standards Board (GASB) establishes standards of accounting and financial reporting for U.S. state and local government.  Published pronouncements and implementation guidance, along with the latest news coming out of GASB and other reference materials can be found at the following URL:


Internal Revenue Service:


New Hampshire Department of Revenue Administration:


Massachusetts Department of Revenue:


US Government Accountability Office:


Department of Labor:

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