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The AICPA Audit Risk Assessment Tool is designed to walk an experienced auditor through the risk assessment procedures and document those decisions necessary to prepare an effective and efficient audit program.

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 428,000 members in 130 countries.

The Association of International Certified Professional Accountants (the Association) combines the strengths of the American Institute of CPAs (AICPA) and the Chartered Institute of Management Accountants (CIMA).

AICPA Membership - Student Affiliate. This membership is for college and university students interested in a career in accounting or finance. Eligibility: You are a full-time or part-time student at a college or university who has not already qualified for a CPA license.

In 2017, we came together as AICPA & CIMA to forge a powerful international alliance that promotes accounting and finance in every corner of the world. Today, we serve 698,000 members, students and engaged professionals in 188 countries and territories.

The AICPA is responsible for drafting, revising and reissuing the code annually, on June 1. The current Code is available at the AICPA Web site. For older versions of the Code, see the links below.

History of the AICPA 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.

Structure of the U.S. accounting profession Individual CPAs are not required to belong to the American Institute of Certified Public Accountants (AICPA), although many do. NASBA acts primarily as a forum for the state boards themselves, as opposed to AICPA which represents CPAs as individuals.