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American Institute of Certified Public Accountants

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. A significant portion of the Institute’s efforts relates 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—that of performing independent audits of the financial statements of various businesses (private, nonprofit, or governmental). The assurance function has become an important component of the U.S. economic system, as it provides investors and creditors with independent verification that a company’s financial statements ...

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