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.
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RESOLVED: That as of the date hereof, the GASB, with respect to statements of governmental accounting standards adopted and issued in July 1984 and subsequently in accordance with its rules of procedure and the bylaws of the FAF, be, and hereby is, designated by the Council of the American Institute of Certified Public Accountants as the body to establish financial accounting principles for state and local governmental entities pursuant to rule 203, and standards on disclosure of financial information for such entities outside financial statements in published financial reports containing financial statements under rule 202.
RESOLVED: That the PCAOB be, and hereby is, designated by the Council of the American Institute of Certified Public Accountants as the body to establish standards relating to the preparation and issuance of audit reports for entities within its jurisdiction as defined by the Act pursuant to rules 201 and 202.
Official releases: revisions to Council Resolutions
In the Matter of American Institute of Certified Public Accountants, a corporation.
Respondent American Institute of Certified Public Accountants is a corporation organized, existing and doing business under and by virtue of the laws of the District of Columbia, with its office and principal place of business located at 1211 Avenue of Americas, New York, New York 10036-8775.
FTC order concerning restraints on CPAs

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