Mission, Vision, and Core Values
VisionGreater accountability and well-informed decision making through excellence in public-sector financial reporting.
MissionTo establish and improve standards of state and local governmental accounting and financial reporting that will:
- Result in useful information for users of financial reports, and
- Guide and educate the public, including issuers, auditors, and users of those financial reports.
Core ValuesIndependence: The autonomy to pursue the best answer for all constituents, free from undue influence or pressure.
Integrity: Honest, ethical, and forthright behavior in relationships with all constituents.
Objectivity: Impartial decisions informed by credible research and thorough deliberations, including due consideration of the views of constituents and the work of other standards setters.
Transparency: An open process that encourages and values public participation.