American Institute of Certified Public Accountants (AICPA)

What Is the American Institute of Certified Public Accountants (AICPA)?

The AICPA is a professional organization representing certified public accountants (CPAs) in the United States, providing education, standards, and advocacy. 

Key Takeaways

  • Definition: The national professional organization for CPAs. 
  • Purpose: To advance the profession and ensure high standards. 
  • Services: Offers education, certification, and advocacy. 

Functions of the AICPA

  1. Standard Setting: Develops and enforces accounting standards. 
  2. Certification: Administers the CPA exam and certification process. 
  3. Education: Provides continuing education and professional development. 
  4. Advocacy: Represents CPAs in legislative and regulatory matters.

Importance of the AICPA

The AICPA ensures the integrity of the accounting profession, promotes high standards, and supports the professional development of its members.


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