The American Institute of CPAs (AICPA) is a professional organization for Certified Public Accountants (CPAs) in the United States. The AICPA sets ethical standards for the profession and U.S. auditing standards for audits of private companies, non-profit organizations, federal, state and local governments. The organization also develops and grades the Uniform CPA Examination.
Founded in 1887, the AICPA was originally known as the American Association of Public Accountants.
In 1916, it became the American Institute of Accountants.
The organization adopted its current name, the American Institute of CPAs, in 1957.
IMA is similar to AICPA in scope, but the main difference is that AICPA is geared towards accountants who work primarily with public companies, whereas IMA is more focused on management accounting for private companies.
NASBA is a non-profit organization that assists state boards in regulating the practice of accounting. It does not offer certifications or education directly, but it provides a platform for centralizing requirements and examinations.
AICPA & CIMA is a global organization that provides services beyond U.S. borders, including training, research, and advocacy for the accounting profession. It is a joint venture between AICPA and the Chartered Institute of Management Accountants.
Develops and grades the Uniform CPA Examination, which is a prerequisite to becoming licensed as a CPA in the United States.
Sets ethical standards for the profession and U.S. auditing standards for audits of private companies, non-profit organizations, federal, state, and local governments.
Provides continuing education for accounting professionals to maintain their competence and stay up-to-date on new developments.
The American Institute of CPAs is a professional organization for Certified Public Accountants in the United States. It develops and grades the Uniform CPA Examination and sets ethical and auditing standards for the profession.
The Uniform CPA Examination is a prerequisite to becoming licensed as a CPA in the United States. It consists of four sections: Auditing and Attestation, Business Environment and Concepts, Financial Accounting and Reporting, and Regulation.
The AICPA's Code of Professional Conduct sets out the ethical standards that members of the accounting profession must follow. These include principles such as integrity, objectivity, professional competence, and confidentiality.
The AICPA offers a variety of continuing education programs, including webinars, conferences, and self-study courses. These courses cover topics such as tax, auditing, accounting, and leadership development.
The AICPA is a professional organization for CPAs in the United States that sets ethical standards and develops the Uniform CPA Exam. NASBA is a non-profit organization that helps to regulate the practice of accounting by assisting state boards. It does not offer certifications or education directly.