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Established in 1972, the Financial Accounting Foundation (FAF) is the independent, private-sector, not-for-profit organization based in Norwalk, Connecticut responsible for the oversight, administration, financing, and appointment of the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB). The FASB and GASB establish and improve financial accounting and reporting standards-known as Generally Accepted Accounting Principles, or GAAP-for public and private companies, not-for-profit organizations, and state and local governments in the United States.

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Financial Accounting Foundation is based in Norwalk, Connecticut.

The NAICS codes for Financial Accounting Foundation are [54, 5417, 541712, 541, 54171].

The SIC codes for Financial Accounting Foundation are [86].

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