AICPA

The American Institute of Certified Public Accountants (AICPA) is the national professional association of CPAs in the United States. It sets ethical standards, develops auditing and attestation guidance, and supports members with education, research, and public advocacy.

The AICPA issues auditing and attestation standards for non-public entities through its Auditing Standards Board and other committees. It maintains the Code of Professional Conduct, including independence requirements, and provides practice aids, industry guidance, and resources on accounting, tax, and technology.

The organization collaborates on licensing and examination efforts, including development of the Uniform CPA Examination with the National Association of State Boards of Accountancy (NASBA). State licensing requires CPA exam passage, relevant education and experience, and ongoing continuing professional education to maintain licensure.

The AICPA publishes the Journal of Accountancy and a range of practitioner resources, and administers the AICPA Peer Review Program to promote quality controls in CPA firms. It also engages in research and professional education programs.

Internationally, the AICPA participates in accounting standard-setting and policy discussions through its membership in the International Federation of Accountants (IFAC) and other bodies, reflecting its role in the broader accounting profession.

History: The AICPA traces its origins to late 19th and early 20th century professional associations and has evolved through mergers and reorganizations into the current body that serves CPAs across the United States.