AICPA – CPA Exam Definitions


Share This...


The AICPA, or the American Institute of Certified Public Accountants, is a professional organization for Certified Public Accountants (CPAs) in the United States. Founded in 1887, the AICPA is the world’s largest member association representing the accounting profession, with over 431,000 members in 130 countries and territories.

The main functions of the AICPA include:

  • Establishing and maintaining professional standards: The AICPA sets ethical and technical standards for its members, including the Code of Professional Conduct, auditing and attestation standards, and accounting standards for non-public companies.
  • Promoting the CPA profession: The AICPA works to elevate the public image of CPAs and the accounting profession, advocating for its members’ interests at the state and federal levels.
  • Providing continuing education: The AICPA offers various resources and learning opportunities to help CPAs maintain their skills and stay updated on the latest developments in the field.
  • Developing and administering the Uniform CPA Examination: The AICPA, in partnership with the National Association of State Boards of Accountancy (NASBA) and Prometric, is responsible for creating and administering the Uniform CPA Examination, which is required for licensure as a CPA in the United States.
  • Offering resources and guidance: The AICPA provides a wide range of resources, tools, and guidance for its members, including specialized publications, research, and practice aids, to help them better serve their clients and organizations.
  • Networking and community building: The AICPA fosters a sense of community among its members by organizing conferences, seminars, and other events, enabling CPAs to network, exchange ideas, and collaborate on industry issues.

Other Posts You'll Like...

Want to Pass as Fast as Possible?

(and avoid failing sections?)

Watch one of our free "Study Hacks" trainings for a free walkthrough of the SuperfastCPA study methods that have helped so many candidates pass their sections faster and avoid failing scores...