What are 3 regulatory influences on the preparation published accounts?

Three key regulatory influences on the preparation of published accounts include International Financial Reporting Standards (IFRS), which provide a framework for consistent financial reporting; the Generally Accepted Accounting Principles (GAAP), which guide the accounting practices in specific jurisdictions like the U.S.; and the requirements set forth by regulatory bodies such as the Securities and Exchange Commission (SEC) in the U.S. These regulations ensure transparency, accuracy, and comparability in financial statements, helping to protect investors and maintain market integrity.