Statement of Financial Accounting Standards - SFAS
Standard Chart of Accounts
Problems in Chart of Accounts Design
Future of the Accounting Workforce
American Institute of Certified Public Accountants (AICPA)
The American Institute of Certified Public Accountants (AICPA) is a professional organization for Certified Public Accountants (CPAs) in the United States. The organization dates back to 1887.
The AICPA creates and grades the CPA examination. It is also the organization that authored many of the original financial accounting and reporting standards included in GAAP
, though FASB
is now responsible for GAAP.
The AICPA’s primary objectives include advocacy on behalf of members, certification and licensing of new members, promoting public awareness of CPA professionalism, recruiting and educating prospective CPAs, and establishing professional standards. AICPA Website
For more information on the AICPA, go to: AICPA.org