The Financial Accounting Standards Board (FASB) is the designated organization in the private sector for establishing standards of financial accounting that govern the preparation of financial reports by nongovernmental entities. Those standards are officially recognized as authoritative by the Securities and Exchange Commission (SEC). FASB's website includes authoritative standards as well as presentations and minutes from meetings of the FASB
The IRS' Tax Professionals page provides tools for tax professionals for help with filing returns, arranging or verifying payment or other tax preparation responsibilities. Resources include due diligence requirements for Earned Income Tax Credit (EITC) returns and IRS’s programs and resources.