The American Institute of Certified Public Accountants (AICPA) is a leading professional organization for certified public accountants (CPAs) in the United States, founded in 1887. With over 428,000 members, it plays a crucial role in setting ethical standards, professional conduct rules, and U.S. auditing standards for the accounting profession.

AICPA offers a range of services, including the development of Generally Accepted Accounting Principles (GAAP) and auditing standards. It provides continuing professional education (CPE) resources on various topics, technical guidance, and publications to support CPAs in their work. The organization also collaborates with the Chartered Institute of Management Accountants (CIMA) to offer the Chartered Global Management Accountant (CGMA) designation. Through its advocacy efforts, the AICPA promotes high standards in financial reporting and auditing, contributing to transparency and trust in financial markets.