Can anyone find the FASB codification that lays out requirements for an accounting software?

I see numerous articles stating that QuickBooks is not GAAP compliant - and they are usually sales pitches for their software.  I am unable to locate within the FASB codification of GAAP where software requirements are laid out.  All I see in the codification is the accounting principles that anyone with a bachelor degree in accounting is well-familiar with.  Intuit makes a claim that GAAP compliant financial statements can be produced with the QSW tool.