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ACCT 431: Auditing

Elements of a Citation

Citing FASB Codification in APA

FASB Codification
From http://libguides.regis.edu/ld.php?content_id=4838878

Topic (XXX) - Subtopic (YY) - Section (ZZ) - Subsection (if applicable) - Paragraph (PP)

Leases (Topic 840) - Operating Leases (Subtopic 20) - Initial Measurement (Section 30) - Paragraph 1 

ASC 840-20-30-1

Reference List examples:

Citing the Codification:

Financial Accounting Standards Board (FASB). (2010). Accounting standards codification. Retrieved from http://asc.fasb.org/

Citing a section of the Codification:

FASB (Financial Accounting Standards Board). (n.d.). ASC 605-50-45-1.  Accounting standards codification. Retrieved from https://asc.fasb.org/section&trid=2197430​

Citing an Accounting Standards Update, Exposure Document or Other Source from the Codification:

FASB (Financial Accounting Standards Board). (2012, October 24). Accounting Standards Update (ASU) No. 2012-07. Accounting standards codification. Retrieved from http://asc.fasb.org/

In text citation example:

(FASB, ASC 605-50-45-1)

(FASB, ASU 2012-07)

Purdue OWL APA Style Guide Links

Citing Electronic Sources (Web Publications, databases, etc.) 

Citing Articles 

Citing Books

In-Text Citations: The Basics and In-Text Citations: Author/Authors

A sample paper in APA format 

Citation Examples

PCAOB website

Author, A. A., & Author, B. B. (Date of publication). Title of article. In Title of book or larger document (chapter or section number). Retrieved from http://www.someaddress.com/full/url/


Public Company Accounting Oversight Board. (2002)Responsibilities and functions of the independent auditor. In General auditing standards (AS 1001). Retrieved from https://pcaobus.org/Standards/Auditing/Pages/AS1001.aspx

Journal Article

Author, A. A., Author, B. B., & Author, C. C. (Year). Title of article.Title of Periodical, volume number(issue number), pages. http://dx.doi.org/xx.xxx/yyyyy 


Date, S. (2016). Should you upload or ship big data to the cloud? Communications of the ACM, 59(7), 44-51. http://dx.doi.org/10.1145/2909493

In-Text Citations 

See In-Text Citations: The Basics and In-Text Citations: Author/Authors

Citing Laws / Statutes

Name of the Statute,  Title number  Source  § Section number(s)  (Year).

Reference Example
A reference list entry for a federal statute looks like this:

Family and Medical Leave Act of 1993, 29 U.S.C. §§ 2601–2654 (2006).

 In-Text Citation Example
The in-text citation format for a federal statute is similar to that for other APA Style references. Cite the name of the statute and the year:

Family and Medical Leave Act of 1993 (2006)
(Family and Medical Leave Act of 1993, 2006)

From http://blog.apastyle.org/apastyle/2013/02/writing-references-for-federal-statutes.html