In the United States, GAAP comes under the purview of the:

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GAAP (Generally Accepted Accounting Principles) is a set of rules and guidelines for financial accounting and reporting that are implemented in the United States. GAAP is established and governed by the Financial Accounting Standards Board (FASB), an independent organization that creates and updates GAAP standards. While the Internal Revenue Service (IRS) may refer to GAAP in tax-related matters, it does not have purview over GAAP. The Securities and Exchange Commission (SEC) also has oversight of financial reporting for companies whose securities are publicly traded, but it relies on GAAP as the basis for financial reporting.

In the United States, GAAP Comes Under the Purview of The