Investigation should include how the following entities are crucial to the development of accounting standards and safeguarding the integrity of the accounting profession:
- Public Company Accounting Oversight Board (PCAOB)
- Financial Accounting Standards Board (FASB)
- American Institute of Certified Public Accountants (AICPA)
- Federal Accounting Standards Advisory Board (FASAB)
- Governmental Accounting Standards Board (GASB)
- Emerging Issues Task Force (EITF)
- U.S. Securities and Exchange Commission (SEC)
- International Accounting Standards Board (IASB)