Featured newsletters, articles, tools and other resources of interest to the investor community.
Accounting may actually have been one of the first uses of the written word — to track tax payments over 5,000 years ago in ancient Egypt. Significant changes in the capital market environment have placed increased attention on the public accounting profession. The profession is continuing to evolve as legislators, regulators, company management, boards, audit committees and investors all focus on the vital role of the independent auditor in maintaining the integrity of the financial reporting process and preserving the public's trust in our capital markets.
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DeloitteLearning’s course on the public accounting profession A historical perspective on the evolution of the public accounting profession, as well as a summary of the self-governance and regulatory mechanisms in place that provide oversight to the practice of public accounting in the United States. |
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DeloitteLearning See related courses on corporate governance. |
Resource Site: The Securities & Exchange Commission (SEC)
Beginners' guide to financial statements
Resource Site: Deloitte IAS Plus
International Accounting Standards href="http://www.deloitte.com/dtt/article/0,1002,sid%253D2004%2526cid%253D68244,00.html">Learning Tool: Trueblood
Case Studies
For accounting faculty and students
Resource Site: Public Company
Accounting Oversight Board (PCAOB)
Auditing standards and related rules