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Privacy Policy

Version 1.0 Last updated on December 30, 2009


The Financial Accounting Foundation (FAF), Financial Accounting Standards Board (FASB) and Governmental Accounting Standards Board (GASB) understand how important the protection of your personal information is to you. We are committed to protecting your privacy. We want to make sure you understand how the personal information you provide to us is being used as well as the choices that you have regarding this information. The following policy discloses our procedures surrounding this commitment.


This Privacy Policy governs the privacy practices used by FAF, FASB and GASB on our Web sites (referred to herein after as the Sites and listed at the end of this policy) as well as their offline data collection, use, and disclosure activities. The FAF, FASB and GASB maintain high standards for the protection and privacy of users of their Sites as well as for those that have offline interactions with the FAF, FASB and GASB. Please read this Privacy Policy carefully as it states how we may collect, use, and disclose personal information about you. Please also read the Terms and Conditions to the extent posted on individual Sites, or areas of Sites, governing your use thereof.

The Sites may contain links to Web sites not under the control of FAF, FASB or GASB and managed by third parties with independent information and privacy practices. We strive to protect your information and suggest you read the privacy policies of the site to which you are redirected before supplying any personal information . In addition, we may have no control over information that is submitted to, or collected by, these third parties. Accordingly, you should consult these other Web sites' privacy policies when accessing or using such other Web pages.

Changes to this Privacy Policy:

This Privacy Policy is subject to change to adjust to business needs. Whenever there are changes, the modified Privacy Policy will be posted on the Sites and will be effective at that time. Accordingly, it is recommended that you regularly check the Sites for updates to this Privacy Policy; we will provide a version number and date at the top of the document for your convenience. If the changes to the Site or our accommodations are not amenable to you, discontinuance of use of the Web sites is recommended.


The FAF, FASB or GASB may gather some personal identifiable information from you in both our online and offline processes when it is voluntarily submitted by you. The types of information collected may include but are not limited to your name, e-mail address, phone number, credit card number and billing address, and residential and business postal addresses.

Automatic Collection. In the course of providing you with the services you find on our Sites, our Web and application server might collect usage-related information, including the URLs that you access through our Site, the date and time of your usage, your Internet protocol (IP) address, your Internet service provider (ISP), referring/exit pages, platform type, date/time stamp, number of clicks, and your browser type. We may collect this information so we can perform effective capacity planning, administer the Site, troubleshoot Web site performance, track users' movements in the aggregate, gather demographic information for aggregate use, and accurately document transactions.

The FAF, FASB and GASB collect information online, in the following ways:

  1. Register to use the Site (Not all areas of the Site require you to register to use them.)
  2. From comment letters, surveys, inquiries and suggestions submitted by you
  3. Upon completion of our online surveys as part of constituent participation
  4. Through e-mail communications, including communications you originate from the "Contact Us" page
  5. When updating personal information
  6. Through credentialing processes for access to certain subscriptions
  7. Contact us by phone, fax, or mail
  8. Fill out an online form requesting information or asking to be contacted
  9. Sign up to attend a Webcast, public meeting or information session
  10. Place an order for a FAF, FASB or GASB product or a product of another third party
  11. Technical Inquiry Submissions

The information you need to provide to complete any specific transaction or access any particular area of the Site is noted on the Web pages. You will be unable to place an order or complete a registration without providing this minimum information. It is optional for you to provide other information, but doing so will allow us to provide a more personalized experience for you on the Site.


All personally identifiable information obtained from you is treated with great care to protect your privacy and security. Except as otherwise discussed within this Privacy Policy (including in this Section and Section 5), management authorizes only trained and qualified employees, agents performing duties on behalf of FAF, FASB and GASB, and contractors to access the information you choose to provide. Your personal information may be used to:

  1. Build quality and useful services by analyzing user trends and by measuring demographics and interests
  2. Communicate with you about your account or the Sites
  3. Develop various participant/commenter listings
  4. Do research
  5. Maintain various records
  6. Personalize various aspects of the Site
  7. Pre-populate online forms for your convenience
  8. Provide you with prompt and effective service
  9. Send you communications
  10. Support the operation of the Site (for example, billing, account maintenance, and troubleshooting)
  11. Assist with the standard setting process

In addition, comment letters and other communications that the FAF, FASB or GASB receives, that, in our sole discretion, may be determined to be part of our due process public record, may be posted or otherwise made available for public inspection.   Individuals or entities providing such comment letters or communications should have no expectation of privacy with respect to such submissions, and by sending such communications are agreeing to their unfettered use by FAF, FASB or GASB and public accessibility.

Your personal information may also be used in other ways that you either imply or expressly give consent to or instruct us to undertake.

FAF, FASB and GASB do not currently sell personal information or e-mail addresses to any third party.

Should you choose to inquire about an employment opportunity at the FAF, FASB or GASB through our “Careers” section on our Site, your contact information and/or resume will be used by the Human Resources as well as the hiring team interviewer in considering you for the specified employment opportunity. All information received for this purpose will be kept strictly confidential.


It is our commitment that your personal information is disclosed only to third parties to the extent needed to deliver a business-related service or program or in compliance with FAF, FASB and GASB bylaws. Vendors are prohibited from using this information for any purpose outside of the scope of the prescribed activities. Third parties with whom we may share selected personal information include but are not limited to:

  • Our auditors
  • Building security
  • Expert panels
  • Fellow peers with whom FAF/FASB/GASB works in the standard setting process
  • Mailing and fulfillment houses and Third-party vendors
  • Other participants when it is an inherent function of the Site you use, such as posting to a discussion area where your e-mail address automatically appears or as permitted under the privacy policy, terms and conditions of the site
  • Such other third parties as permitted or required by law
  • Governmental or quasi-governmental agencies

Your information may be shared to:

  • Communicate with and reach out to subscribers, users and constituents and to provide information to the public as to significant FAF, FASB and GASB activities
  • Complete orders
  • Complete the mailing process for periodicals and publications
  • Complete various internal and externally based audits
  • Provide you with services, programs, and materials
  • Respond to technical inquiries
  • Send invoices
  • Assist with the standard setting process

Your information may be shared in other ways that you either consent to or instruct us to undertake.

Other types of disclosures include the following which may be made without asking for explicit consent from you, include but are not limited to the following:

  • On rare occasions, we may disclose your personal information pursuant to lawful requests or as authorized by applicable laws.
  • Certain other disclosures, such as those required to deliver requested services
  • Disclosures made in connection with comment or inquiries made by you

We may disclose personally identifiable information about you to third parties as follows:

  1. Without asking for explicit consent from you:

    1. FAF, FASB and GASB might perform research on our users' demographics, interests, and behavior based on the information we collect, for example, during registration, from our server log files, and from user surveys. This research is compiled and analyzed on an aggregated basis.
    2. FAF, FASB and GASB might share Email and Web site usage information about visitors to the Site who have received a targeted inquiry or survey from us for the sole purpose of targeting future inquiries for information to be used in the standard setting process.
    3. FAF, FASB and GASB might allow third parties to provide Site features and services. These third parties are prohibited from using personally identifiable information except for the purpose of providing these services.
    4. Our contractors, consultants, and professional advisers provide a service to us. For example, from time to time we may use third parties to help us collect information about our users. In those cases, we would prohibit the third parties from using the information they collect for any purpose other than providing the service to us.
    5. FAF, FASB and GASB will disclose personally identifiable information as we believe necessary to comply with the law and protect the rights, property, or safety of others.
    6. FAF, FASB and GASB will disclose personally identifiable information in order to respond to a subpoena, warrant, or other court order.
    7. FAF, FASB and GASB will disclose personally identifiable information with the acquiring party or transferee in connection with the sale or transfer of FAF, FASB and GASB or substantially all its assets.
    8. FAF, FASB and GASB may disclose personally identifiable information due to circumstances beyond our control.
    9. FAF, FASB and GASB will post comment letters and communications as they determine as part of their due process public records.

  2. With your consent:

    1. To facilitate a transaction or communication with a third party that you initiate. For example, we might provide your information, including credit card information, to the third parties from whom you purchase services through this Site. Those parties' use of your information is subject to their privacy practices and agreement with you.
    2. When it is inherent in the function you use on the Site, such as posting to a discussion area where your e-mail address automatically appears.

  3. Supplementing of Information:

  4. To provide better service to you on the Site, we may conclude it is necessary for us to supplement the information you provide us with information from third-party sources, which would require disclosure of your personally identifiable information to such third parties.

    For Example, if, when you register, you tell us that you are student or faculty member of an accredited institution, we will verify that fact with membership information provided to us by the American Accounting Association or such other party.

FAF, FASB and GASB share information it collects, either as a result of your use of the Site or otherwise, among each other.


FAF, FASB and GASB are committed to maintaining the security of information under our control. To safeguard and secure the information we collect, we have put in place appropriate physical and logical security procedures, and controls; however, this should not be construed as a guarantee of absolute security.

We exercise great care to secure confidential personally identifiable information on our Sites. Internally, we restrict access to personal information to employees and contractors and agents who need access to the information to do their jobs or perform services on behalf of the FAF, FASB or GASB.1 These employees and contractors are committed to our privacy and security policies. Should you believe there has been a breach in our Privacy Policy or the security of our Sites, please contact us at the appropriate telephone number, e-mail address, or mailing address listed below.

Use of these Sites, with respect to privacy, is covered by binding arbitration. Users of the Sites are encouraged to report any suspected breach of privacy or site security to us at the telephone number, e-mail address, or mailing address indicated at the bottom of this page. All reports of suspected breaches will be investigated by staff familiar with the related security operations. Any controversy or claim related to privacy that cannot be settled to your satisfaction shall be settled by arbitration, in accordance with its arbitration rules, and judgment upon the award rendered by the arbitrator(s) may be entered in any court having jurisdiction thereof.

Restricted Access

Some areas of the Web sites are password-protected for specific user groups, such as subscribers to a particular publication.2 Use of the various FAF, FASB and GASB Sites is subject to any policies, terms and conditions found on those sites.  


The Sites use cookies to monitor Site usage, and performance and to personalize the content of various areas within the Web sites.3


Opting Out

If you supply FAF, FASB or GASB with your postal address, phone number, or e-mail address, you may receive communications from FAF, FASB or GASB.

If you do not wish to receive such communications from the FAF, FASB or GASB or from the reputable companies affiliated with FAF, FASB or GASB, you can opt out of receiving them by contacting us at webmaster@f-a-f.org or by calling 203-847-0700. Please allow at least 10 days for your opt-out election to take effect.4


Checking Your Data on File with the FAF, FASB or GASB

Individuals are responsible for providing accurate and complete personal information, and for contacting us if correction of such information is required.

Subscribers can request access to the information the FAF, FASB or GASB have collected on them or have factual inaccuracies in this information corrected by contacting us, for generally inquiries, at webmaster@f-a-f.org or by calling 203-847-0700, or with respect to the FASB Site at webmaster@fasb.org, or with respect to GASB Site at webmaster@gasb.org .


Contact the FAF, FASB or GASB if you:

  • Have any questions about the FAF, FASB or GASB
  • Have any questions about our Privacy Policy statement or our practices on the Sites
  • Would like to report a privacy or security concern
  • Would like to make an opt-out election
  • Would like to access your personal information or to make any corrections to your personal information

Please contact:

webmaster@f-a-f.org for general inquiries

webmaster@gasb.org for GASB related inquiries

webmaster@fasb.org for FASB related inquiries

or call 203-847-07005





1Users become authorized after entering the correct User Name and Password, and acceptance on our Site by us. We recommend that you do not divulge your Password to anyone. We will never ask you for your Password in an unsolicited phone call or in an unsolicited e-mail. Also remember to sign out of the Site you are using and close your browser window when you have finished your use of the Site(s). This is to ensure that others cannot access your confidential personal information and correspondence if you share a computer with someone else or are using a computer in a public place like a public library or Internet cafe.

2Other FAF, FASB or GASB Web destinations may offer premium content and services only to subscribers of a particular program. Access to this premium content may require online registration and enrollment in the program. For many FAF, FASB or GASB Sites, to access restricted content, the registered user must have the appropriate user profile for access to that information. For example, to access the Professional View of the FASB Codification, the registered user profile must indicate that he or she has paid for such subscription.

3The Sites may from time to time work with certain third parties to provide our users with services that use cookies. However, if you adjust your browser in this manner, we cannot guarantee that all applications on the Sites will function properly for you.

4Although the actual activation of the opt-out will happen sooner, there may be distributions already in process that may still be received by you within that 10-day period. Please note that even if you opt out of receiving the types of communications described above, we may still from time to time communicate with you about your account, subscriptions, or operation of our Sites, or as part of a transaction or activity in which you have elected to participate. For example, if our service is temporarily suspended for maintenance, we might send users an e-mail. You cannot opt out of receiving these communications.

5Financial Accounting Foundation
Attn: WebMaster - Privacy Policy Inquiries
401 Merritt 7
Norwalk, CT 06856


203-847-0700 Telephone

Hours of Operation: Mon-Fri 9AM-5PM ET

For general inquiries, the FAF, FASB and GASB can be reached via e-mail at webmaster@f-a-f.org, webmaster@fasb.org for FASB related inquiries and webmaster@gasb.org for GASB related inquiries, respectively.


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