# Accounting & Audit

> US accounting and audit compliance: SEC financial reporting releases and rules, PCAOB auditing standards for public company audits, and the GAO Government Auditing Standards (Yellow Book) for government and federally-funded audits — grounded exclusively in sec.gov, pcaobus.org, and gao.gov. The FASB Accounting Standards Codification (GAAP) is licensed content referenced by section number only, never reproduced.

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