---
title: "Accounting & Audit"
canonical: https://www.m-i-n-d.ai/minds/accounting-audit
jurisdiction: "US Federal"
last_verified: 2026-08-25
license: CC BY 4.0 — https://creativecommons.org/licenses/by/4.0/
attribution: "Source: MIND (m-i-n-d.ai)"
---

# 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.