Accounting Practices Research Guide

Find information about accounting standards, practices and CPA exam preparation.

Federal Statutes

 Federal statutes are laws passed by the US Congress.

How Does A Bill Become A Law?

Identify citations to federal statutes through secondary sources.  Full text searching of statutes online can be difficult because of the specialized legal jargon used.

Federal Regulations

Federal regulations, administrative rules, are codified or organized by topic in the Code of Federal Regulations (CFR).  The Federal Register, updating the CFR, is published daily. 

 Identify regulations through secondary sources or annotated statutes.