American Institute of Certified Public Accountants (AICPA)

The American Institute of Certified Public Accountants (AICPA or the Institute) is the premier national, professional organization for certified public accountants (CPAs) in the United States and its territories. Although the majority of its active members are employed by either public accounting firms (39%) or in industry (42%), its members also occupy positions in law, consulting, government, and education.

A significant portion of the Institute's efforts relate to ensuring the ongoing professionalism of the Institute's members, primarily in the areas of accounting, auditing, and taxation. This is an extremely important part of the Institute's efforts, as it directly supports the critical role that CPAs have in relation to one of their primary functions—performing audits of the financial statements of public, private, nonprofit, and governmental organizations. This ...