Financial Accounting Standards Board Email Format

AccountingConnecticut, United States501-1000 Employees

The Financial Accounting Standards Board, established in 1973, operates as an independent, private-sector entity that sets financial accounting and reporting standards for public and private companies as well as not-for-profit organizations that follow GAAP. It is recognized by the Securities and Exchange Commission as the designated standard setter for public companies, and its standards are acknowledged as authoritative by state Boards of Accountancy and the American Institute of Certified Public Accountants. The FASB develops standards through a transparent and inclusive process designed to produce financial reporting that provides useful information to investors and other users. The seven full-time board members are appointed by the Financial Accounting Foundation Board of Trustees, and the organization is based in Norwalk, Connecticut.

In addition to its standard-setting work, the FASB serves a broad audience of preparers, auditors, regulators and others who rely on GAAP-based financial information. In March 2026, updates to FASB 842 were launched, introducing new QName-typed dimensions and limited token axes.

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