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The Organization.

The American Institute of CPAs (AICPA) is the world’s largest association representing the accounting profession, with nearly 377,000 members in 128 countries and a 125-year heritage of serving the public interest and promoting financial literacy. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.


  • Sets ethical standards for the profession
  • Establishes U.S. auditing standards for audits of private companies, non-profit organizations, federal, state and local governments
  • Develops and grades the Uniform CPA Examination
  • Offers specialty credentials for CPAs who concentrate on personal financial planning, fraud and forensics, business valuation and information technology
  • Provides the Chartered Global Management Accountant (CGMA) designation, to elevate management accounting globally (through a joint venture with the Chartered Institute of Management Accountants)