PDF Software - Aicpa Online For Free

The US Certified Public Accountant (CPA) credential is a globally renowned credential that can open up various opportunities in finance and accounting. US CPA is equivalent to the Chartered Accountant designation in India. The American Institute of Certified Public Accountants (AICPA) conducts the exam for CPA.

CPA is recognized in USA, India & around the world compared to CA, which is recognized only in India. With the global presence CPA has more job opportunities compared to CA. CPA covers US GAAP & IFRS, while CA covers Indian GAAP.

As the national, professional organization for all Certified Public Accountants, the AICPA's mission is to power the success of global business, CPAs, CGMAs and specialty credentials by providing the most relevant knowledge, resources and advocacy, and protecting the evolving public interest.

The American Institute of Certified Public Accountants (AICPA) is a non-profit professional organization representing certified public accountants (CPA) in the United States. The AICPA was founded in 1887, under the name American Association of Public Accountants.

As the national, professional organization for all Certified Public Accountants, the AICPA's mission is to power the success of global business, CPAs, CGMAs and specialty credentials by providing the most relevant knowledge, resources and advocacy, and protecting the evolving public interest.

PCAOB oversees the audits of public companies, while AICPA is a professional organization for CPAs without oversight powers. PCAOB auditors have to ensure public companies' compliance with the auditing standards and rules via inspections. AICPA does not have enforcement authority.

The AICPA uses scaled scoring to evaluate candidate performance on the CPA Exam. A scaled score is only used when there is a chance of differences in difficulty in various segments of the exam.

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.