American Institute of Certified Public Accountants(redirected from American Institute of Accountants)
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.
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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.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.