The national professional organization for certified public accountants (CPAs) in the United States, the AICPA provides its members with the resources, information, and leadership to enable them to provide valuable services in the highest professional manner to benefit the public, employers, and clients. Founded in 1887, the AICPA has grown to represent over 400,000 CPAs across various sectors, including public practice, industry, government, and education, as well as student affiliates and international associates.
Membership
The AICPA's membership base is diverse, encompassing CPAs in public practice, industry, government, and education, along with student affiliates and international associates.
- Membership base: The organization represents over 400,000 CPAs in the United States and includes student affiliates and international associates.
Standards Setting
The AICPA plays a crucial role in setting ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, and federal, state, and local governments.
- Ethical standards: The AICPA sets ethical standards for the CPA profession.
- Auditing standards: The organization sets U.S. auditing standards for private companies, nonprofit organizations, and federal, state, and local governments.
Examinations
The AICPA develops and grades the Uniform CPA Examination, a requirement for CPA licensure in all U.S. jurisdictions.
- Uniform CPA Examination: The organization develops and grades this examination, which is a requirement for CPA licensure in all U.S. jurisdictions.
Continuing Education
The AICPA provides educational guidance materials, develops and grades the CPA examination, and monitors and enforces compliance with the profession's technical and ethical standards.
- Educational guidance materials: The AICPA provides resources to help CPAs stay informed and compliant with professional standards.
- Compliance monitoring: The organization monitors and enforces compliance with the profession's technical and ethical standards.
Advocacy
The AICPA represents the CPA profession's interests before legislative bodies, public interest groups, and other professional organizations.
- Legislative representation: The organization advocates for the CPA profession's interests before legislative bodies and other professional organizations.
Publications
The AICPA publishes various journals, newsletters, and online resources to keep its members informed about the latest developments in the accounting profession.
- Journals and newsletters: The AICPA publishes various journals, newsletters, and online resources to keep its members informed.
- Online resources: The organization provides online resources to help CPAs stay up-to-date with the latest developments in the accounting profession.
The AICPA works in conjunction with state CPA organizations to support its members and promote high professional standards, maintaining public confidence in the profession.