Which countries do not meet the US accounting standard?

US Accounting standards as in GAAP (Generally Accepted Accounting Principles) are only used in the US, hence the name US accounting standards.

The international standard is IFRS (International Financial Reporting Standards). IFRS is followed in over 120 countries, including those in the European Union (EU). [1].

IFRS is used in more than 110 countries around the world, including the EU and many Asian and South American countries. GAAP, on the other hand, is only used in the United States. Companies that operate in the U.S. and overseas may have more complexities in their accounting. [2]

There are some subtle, and some more obvious differences between IFRS and GAAP [2].

The American Auditing Association does have an International Accounting Section dealing with IFRS [3].

There have been talks about convergence of IFRS and GAAP in the past, especially in 2010 and 2012, but so far this is an open issue [4].

If you are looking for countries following a highly standardized, and well regarded form of accounting, IFRS is a good candidate.

Note that even while domestic Chinese companies are not permitted to use IFRS [5], the IFRS notes that "China has adopted national accounting standards that are substantially converged with IFRS Standards" [5], and that the 2015 Joint Statement

• establishes a joint working group to explore steps and ways to advance the use of IFRS Standards within China, especially for internationally-oriented Chinese companies;
• identifies the vision of Chinese Accounting Standards becoming fully converged with IFRS Standards.

So to strictly answer the question "Which countries do not meet the US accounting standards?", that would be all of them except the US itself.