American Institute of Certified Public Accountants – AICPA

American Institute of Certified Public Accountants – AICPA

American Institute of Certified Public Accountants (AICPA) Definition

The American Institute of Certified Public Accountants (AICPA) is a professional organization for Certified Public Accountants (CPAs). Furthermore, this organization is based in the United States. The organization dates back to 1887.
The AICPA creates the CPA examination. Then, they grade the CPA examination. In addition, it is also the organization that authored many of the original financial accounting and reporting standards included in GAAP; however, FASB is now responsible for GAAP.
The AICPA’s primary objectives include the following:

  • Advocacy on behalf of members
  • Certification and licensing of new members
  • Promoting public awareness of CPA professionalism
  • Recruiting and educating prospective CPAs
  • Establishing professional standards

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american institute of certified public accountants

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american institute of certified public accountants
AICPA Website

If you want more information on the AICPA, then go to: AICPA.org.
See Also:
Statement of Financial Accounting Standards – SFAS
Sensitivity Analysis Definition
Standard Chart of Accounts
Problems in Chart of Accounts Design
Future of the Accounting Workforce

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