Or GASB. I was handed a 150-page printout one day (I forget if it was single sided or double sided) and asked to evaluate whether our software met those guidelines. (I've programmed various things, and one of them was accounting software.)
I sent a short but sweet message back to the originator. "Don't talk to me, talk to a CPA."
Never heard back from the originator.
Reading through that stuff will turn any normal mind into mush. My eyes were blurred before I hit page 5.