Nonprofit Resources


Free Enhanced Online Access to U.S. Accounting Rules Now Available

The Financial Accounting Foundation (FAF) recently announced that it has eliminated its paid subscription service, granting the general public free enhanced online access to accounting rules developed by the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB). This includes advanced features for searching, navigating, copying and pasting, and  printing.

The FAF, which is a trustee organization that oversees the FASB and the GASB, said this change applies to the websites for:

  • The Accounting Standards Codification (The Codification) – The complete and official version of U.S. Generally Accepted Accounting Standards (GAAP) published by the FASB for use by nonprofit organizations, private and public companies, and employee benefit plans in the U.S. This Codification is available online at
  • The Governmental Accounting Research System (GARS) – The complete and official version of GAAP published by the GASB for use by cities, states, and other governmental entities in the U.S. The GARS is available online at

The FAF said that current paid subscribers have been transitioned off the system and pro-rated refunds will be provided for subscribers whose paid terms extend past the February 27, 2023, cutover date.

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