American Institute of Certified Public Accountants

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American Institute of Certified Public Accountants

A professional organization for accountants. In addition to operating the Certified Public Accountant exam, it sets ethical standards and some professional standards, especially for accountants working as individuals and for privately held companies. Until the 1970s, they maintained the Generally Accepted Accounting Practices. It traces its history to the late 19th century and was formally established in 1916.

American Institute of Certified Public Accountants (AICPA)

A professional association for Certified Public Accountants providing guidance to members on accounting techniques and standards. The AICPA determines how financial data are calculated and reported to stockholders.
References in periodicals archive ?
The American Institute of Accountants (AIA), which became the AICPA in 1957, prepared the first memorandum on balance sheet audits in 1917.
Montgomery, another former President of the New York State Society of CPAs, the two competing national professional accounting societies at that time-the American Institute of Accountants and the American Society of Certified Public Accountants-would never have merged in the 1930s to become the American Institute of CPAs.
What the AICPA was called: American Institute of Accountants.
He was vice president of the American Accounting Association in 1942, vice president of the American Institute of Accountants (now the American Institute of Certified Public Accountants) 1943-1944, member of the Committee on Accounting Procedure 1938-1947 and its chairman from 1944-1947, and president of the American Institute of Accountants 1947-1948 (Accounting Hall of Fame).
FEI: Plan on Accounting Procedures established to cooperate with American Institute of Accountants.
Olive, who had served as president of the Indiana Association of CPAs in 1925 and 1926, was elected president of the American Institute of Accountants.
With this was coupled a charge that the officials of these firms dominated the New York State Society of Certified Public Accountants and the American Institute of Accountants which resulted in a too lenient interpretation by the Association of principles which should be applied to all accountancy activity.
The organization, "The Institute of Accountants and Bookkeepers of the City of New York," whose name was officially changed in 1886 to "Institute of Accounts," should not be confused with the American Institute of Accountants which was the predecessor of the AICPA.
By the 1930s, the magazine's masthead included the subheading "Official Organ of the American Institute of Accountants" and the disclaimer: "Opinions expressed in the Journal of Accountancy are not necessarily endorsed by the publishers nor by the American Institute of Accountants.
Lord received her CPA certificate from New York in 1934 and in 1935 joined the American Society of Certified Public Accountants, which merged with the American Institute of Accountants (later AICPA) the following year.
The AAPA changes its name to the American Institute of Accountants (AIA).
A federal legislation committee of the American Institute of Accountants (a predecessor of the AICPA), headed by AIA leader Robert H.

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