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American Institute of Certified Public Accountants
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) is the national professional organization of Certified Public Accountants (CPAs) in the United States, with more than 400,000 members in 145 countries in business and industry, public practice, government, education, student affiliates and international associates.〔(About the AICPA )〕 It sets ethical standards for the profession and U.S. auditing standards for audits of private companies, non-profit organizations, federal, state and local governments. It also develops and grades the Uniform CPA Examination. The AICPA maintains offices in New York City; Washington, DC; Durham, NC; and Ewing, NJ.〔 The AICPA celebrated the 125th anniversary of its founding in 2012.
The AICPA’s founding defined accountancy as a profession characterized by educational requirements, professional standards, a code of professional ethics, and alignment with the public interest.
==History==
The AICPA and its predecessors date back to 1887, when the ''American Association of Public Accountants'' (AAPA) was formed. In 1916, the American Association of Public Accountants was succeeded by the ''Institute of Public Accountants'', at which time there was a membership of 1,150. The name was changed to the ''American Institute of Accountants'' in 1917 and remained so until 1957, when it changed to its current name of the ''American Institute of Certified Public Accountants''. The American Society of Certified Public Accountants was formed in 1921 and acted as a federation of state societies. The Society was merged into the Institute in 1936 and, at that time, the Institute agreed to restrict its future members to CPAs.
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