American Institute of Certified Public Accountants
AICPA The principal professional accounting organization in the United States. The AICPA was established in 1887, and it is headquartered in New York, with offices in New Jersey and Washington, DC. Individual U.S. states license *Certified Public Accountants (CPAs), but the AICPA is the *public accountants’ national association. The AICPAs Web site states that its mission is "to provide members with the resources, information, and leadership that enable them to provide valuable services in the highest professional manner to benefit the public as well as employers and clients." It is a highly influential organization and its activities include the provision of technical guidance to its members and contributions to national and international accounting issues. It also sets the uniform CPA examination, runs an Anti*fraud and Corporate Responsibility Center, and maintains an active publishing program. Its publications include a number of journals, magazines, and newsletters: the *CPA Letter, *In Our Opinion, the *Journal of Accountancy, and *The Practicing CPA. Prior to 1973 the AICPA set U.S. *accounting standards through the Committee on Accounting Procedure (1936 to 1959) and the *Accounting Principles Board (from 1959 to 1973). Accounting standards are now the responsibility of the *Financial Accounting Standards Board (FASB) and, for the public sector, of the *Governmental Accounting Standards Board. U.S. *auditing standards are set by the *Auditing Standards Board, which is an AICPA committee, supported by the *Audit and Attest Standards Team. Web site: www.aicpa.org

Auditor's dictionary. 2014.

Look at other dictionaries:

  • American Institute of Certified Public Accountants — ( AICPA) The national association that represents certified public accountants in business and industry, public practice, government, and education. American Banker Glossary * * * American Institute of Certified Public Accountants Aˌmerican… …   Financial and business terms

  • American Institute of Certified Public Accountants — The American Institute of Certified Public Accountants (AICPA) is the national, professional association of CPAs in the United States, with more than 330,000 members, including CPAs in business and industry, public practice, government, and… …   Wikipedia

  • American Institute of Certified Public Accountants — Das American Institute of Certified Public Accountants (AICPA) ist der größte amerikanische Berufsverband der Certified Public Accountants. Das AICPA wurde 1887 gegründet, hat mehr als 350.000 Mitglieder und hat seinen Hauptsitz in New York.… …   Deutsch Wikipedia

  • American Institute of Certified Public Accountants — AICPA The professional organization of practising certified public accountants. The Institute, which was founded in 1887, provides technical advice and guidance to its members and such government bodies as the Securities and Exchange Commission.… …   Accounting dictionary

  • American Institute of Certified Public Accountants — large professional organization for accountants in the United States …   English contemporary dictionary

  • American Institute of Certified Public Accountants — /əˌmerɪkən ˌɪnstɪtju:t əv ˌsɜ:tɪfaɪd ˌpʌblɪk ə kaυntənts/ noun an official organisation representing CPAs. Abbreviation AICPA …   Dictionary of banking and finance

  • American Institute Of Certified Public Accountants - AICPA — The non profit professional organization of certified public accountants in the United States. The American Institute of Certified Public Accountants was founded in 1887, under the name American Association of Public Accountants, in order to… …   Investment dictionary

  • American Institute of Certified Public Accountants (AICPA) — bis 1957: American Institute of Accountants (AIA), ist – dem ⇡ Institut der Wirtschaftsprüfer in Deutschland vergleichbar – der Dachverband der US amerikanischen Wirtschaftsprüfer. Vor der Gründung des ⇡ Financial Accounting Standards Board waren …   Lexikon der Economics

  • the American Institute of Certified Public Accountants — UK US noun (ABBREVIATION AICPA) ► ACCOUNTING a US organization that provides professional qualifications, support, and information for accountants → Compare FINANCIAL ACCOUNTING STANDARDS BOARD(Cf. ↑Financial Accounting Standards Board) …   Financial and business terms

  • Wisconsin Institute of Certified Public Accountants — The Wisconsin Institute of Certified Public Accountants (WICPA) is a professional association representing the certified public accountant (CPA) profession in Wisconsin. Founded more than a century ago (in 1905), WICPA has more than 8,000 members …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”