[marie76]

Of the following entities, which one is not associated with the public accounting profession?
1.state boards of accountancy
2.the FASB
3.state societies
4.practice units
5. the CASB

[Just Looking]

I would guess 5. CASB usually refers to the Cost Accounting Standards Board, which has to do with government standards.

State Boards of Accountancy regulate that only qualified licensees practice public accounting. The Financial Accounting Standards Board establishes the accounting standards that are used in public accounting. The state societies are joined by accountants and serve an educational function. Practice units - I'm not sure how many states use this, but in some states public accountants register to do business as a practice unit.