The American Institute of Certified Public Accountants (AICPA) is the premier national professional organization for the certified public accountant (CPA) profession in the United States. Its founding in 1887 was a milestone in establishing accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, and a commitment to serving the public interest.

As of 2000, its membership numbers more than 336,000 certified public accountants from around the country employed in various types of environments. Approximately 45 percent work in business and industry, nearly 40 percent work in public accounting firms, and still others are on the staffs of government bodies and agencies or are employed by educational institutions. In addition, some members work in the legal profession, offer consulting services, or have retired. Along with these membership segments, the AICPA has associates (those who have...