University of South Carolina Libraries

General Accounting:

Accounting.com - Directory of online accounting resources including professional development resources, CPA exam review sources/courses, CPA firms, accounting associations, accounting standards information, and job resources.
Accounting Smart Pros - Provides news about accounting, auditing, financial planning, human resources, corporate finance, law, etc. as well as a directory of online accounting resources including CPA exam study guides, links to accounting associations/firms, and links to other accounting, auditing, finance, and tax sites. Users can register for free to access a personalized SmartPros account.
Accounting Terminology Guide - Alphabetically arranged glossary of accounting terms provided by the New York State Society of CPAs (NYSSCPA).
Accounting Web - Resource that provides accounting news and industry news databases, an accounting job database, financial calculators, directory of accounting links arranged by topic, and a tax resource page. Users must register, but registration is free.
American Accounting Association (AAA) - Homepage of the American Accounting Association, a organization of students, educators, accounting professionals, and other persons interested in accounting education/research. The site provides a list of AAA publications and articles that can be purchased on a pay-per-view basis as well as a directory of accounting-related sites.
American Association of Attorney-Certified Public Accountants (AAA-CPA) - Homepage of the American Association of Attorney-Certified Public Accountants, an interdisciplinary association of professional Attorneys and Certified Public Accountants. The site provides a searchable Attorney-CPA directory as well as links to online accounting, tax, and law sites.
American Institute of Certified Public Accountants (AICPA) - Homepage of the American Institute of Certified Public Accountants, a professional association for CPAs in the United States. The site provides AICPA news/products, general news for CPAs, links to online accounting publications, tax information/news, and a directory of online accounting sites/sources.
AuditNet - Directory of audit-related links provided by Jim Kaplan, CIA. The site features Kaplan's AuditNet Resource List (KARL) of online resources for auditors, an inventory of audit work programs in Word and PDF format, FraudNet providing sample fraud and ethics policies, etc.
CCH - Provider of tax and business law information and software in areas including accounting, human resources, securities, insurance, health care, and small business. (Note: Springs Business Library has a current subscription to CCH's Internet Tax Research Network, which can be accessed on computers in the library. See business library staff for assistance).
CPA Directory - Online directory of licensed accountants in the U.S. that is searchable by firm name, CPA name, or zip code. The also site provides basic information about what a CPA is, the services CPAs provide, career resources for CPAs, and articles written by CPAs. Other pages of the site include a tax page that provides information about capital gains/assets, estate planning, retirement planning, credit/debit planning, tax calculators, IRS information, etc. as well as a small business page tht provides information about starting a business and a stock/money page that provides information about investing.
CPA Journal - Homepage of the CPS Journal, an independent magazine on issues and developments impacting the entire accounting profession published monthly by the New York State Society of Certified Public Accountants (NYSSCPA). The site provides free access to the full-text of articles from the 1989 through 2001 issues as well as the table of contents for the 2002 issues.
CPANet - Directory of accounting-related sites arranged by categories including accounting news, financial reporting, government/non-profit accounting, fraud/forensic accounting, international audit, tax/law, etc.
Electronic Accountant - Directory of online accounting sources as well as articles, surveys, and special reports from accounting magazines including the Practical Accountant, Accounting Today, and Accounting Technology.
Financial Accounting Standards Board (FASB) - Homepage of the Financial Accounting Standards Board, the organization in the private sector that establishes standards of financial accounting/reporting that govern the preparation of financial reports. The site provides information about the FASB standards as well as useful accounting links and other accounting-related information.
Governmental Accounting Standards Board (GASB) - Homepage of the Governmental Accounting Standards Board, which establishes standards of financial accounting/reporting that guide the preparation of external financial reports for state/local government. The site provides information about the GASB standards as well as useful accounting links and other accounting-related information.
Institute of Internal Auditors (IIA) - Homepage of the Institute of Internal Auditors, an international organization that serves the worldwide internal auditing community by providing standards, guidance, and information on internal auditing best practices.
IFRS (International Financial Reporting Standard) - Homepage of the the IFRS (International Financial Reporting Standard) Foundation, an independent, privately-funded international accounting standard setter based in London, UK. The site provides information about IASB pronouncements, standards, and current projects.
Journal of Accountancy - Homepage of the Journal of Accountancy, the journal of the American Institute of Certified Public Accountants (AICPA). The site provides free yearly author and subject indexes from 1996 through 2000 as well as the table of contents and full text articles for each monthly issue of the journal from January 1997 through 2002.
Rutgers Accounting Web (RAW) - Directory of online accounting resources such as links to the Big 5 accounting firms; directory of professional accounting firms in the U.S., the U.K., and Canada; a directory of accounting associations in the U.S. and other countries; a directory of audit/law associations in the U.S. and other countries; etc provided by the Rutgers Accounting Research Center. The site also provides a database of accounting research/literature and a search engine powered by Google that searches the entire RAW site.
U.S. General Accounting Office (GAO) - Homepage of the General Accounting Office, a federal agency that examines the use of public funds, evaluates federal programs/activities, and provides analyses, options, recommendations, etc. to help the Congress make effective policy/funding decisions and improve the economy. The site provides reports/information about performance/accountability findings, bid protests, etc.
U.S. Treasury - Homepage of the U.S. Treasury Department, the economic department of the U.S. federal government that is made-up of various offices including the Internal Revenue Service (IRS), the Bureau of Engraving and Printing (BEP), the U.S. Mint, the U.S. Customs Service, the Financial Management Service, etc. The site provides information about coins, currency notes, the economy, monetary enforcement activities, financial markets, gold/silver reserves, international impacts on the U.S. economy, personal finance, taxation, treasury securities, etc..

Tax:

American Taxation Association (ATA) - Homepage of the American Tax Association, a section of the American Accounting Association. The site provides tax research, tax links, information about tax-related jobs, and tax news.
Federation of Tax Administrators (FTN) - Homepage of the Federation of Tax Administrators, which administers to state tax authorities and administrators by providing research/information exchange, training, and intergovernmental/interstate coordination. The site provides information about tax rates, burdens/revenues, and surveys for state income, sales, and excise taxes. The site also provides a directory of state motor fuel administrators, links to state agencies administering motor fuel excise taxes, links to other federal and state tax-related sites, and free PDF access to some publications/research reports.
Internal Revenue Service (IRS) - Homepage of the U.S. Internal Revenue Service, a branch of the U.S. Department of Treasury and the nation's tax collection agency that administers the Internal Revenue Code enacted by Congress. The site provides tax filing information/forms, tax scams/frauds, tax news/announcements, tax statistics/forecasts, tax-related careers, etc. The site is available in both English and Spanish.
National Tax Association (NTA) - Homepage of the National Tax Association, an educational association that fosters the study of tax theory and practice/policy. The site provides free access to the 1948-1998 index and the PDF version of articles from the 1997-1999 issues of the National Tax Journal, the quarterly publication of the NTA. The site also provides links to government tax resources, forms, policy sites, and other tax information sites.
Tax and Accounting Sites Directory - Directory of online tax and accounting resources arranged by categories including tax forms/publications, IRS links, finance/investing, tax rates/tables, international tax, tax policy/reform, financial reporting, international accounting, general accounting law, etc. The site is provided and maintained by Dennis Schmidt, a professor in the Department of Accounting at the University of Northern Iowa.
Tax Analysts - Homepage of Tax Analysts, a non-profit organization that produces tax information databases and other publications. The site provides information about subscription products/services as well as information about worldwide, U.S. federal, and U.S. state tax policy. The site also provides tax links, access to the Tax History Project of American taxation, and access to the Economic Perspective article database.
Tax Forms and Publications - Directory of PDF versions of U.S. federal and state tax forms, instructions, notices, and other publications provided by the U.S. Internal Revenue Service (IRS).
Tax History Project - Online history of American taxation provided by Tax Analysts.
TaxLinks - Searchable database of IRS revenue rulings from 1954 to the present.
Tax Prophet - Tax information source provided by Robert L. Sommers, a certified specialist in taxation law in California. The site provides information about employee stock options, estate planning, issues for non-U.S. taxpayers, and tax/trust scams. The site also provides links to tax law, other tax-related sites, tax forms, and tax articles indexed by subject.
U.S. Tax Court - Homepage of the U.S. Tax Court, a Federal court of record established by Congress to provide a judicial forum in which affected persons could dispute tax deficiencies determined by the Commissioner of Internal Revenue prior to payment of the disputed amounts. The site provides current/historical opinions and case information/docket records from May 1, 1986 on. The site also provides rules of practice and procedure, information about how to begin a case, and court forms.

Accounting Resources