Independent professional societies for certified public accountants (CPAs) exist in each of the fifty states as well as in Washington, D.C., Puerto Rico, the Virgin Islands, and Guam. CPAs may choose to join their state's professional organization, generally known as (state's name) Society of CPAs or (state's name) Association of CPAs. These organizations consist of CPAs in public practice, in education, and in government and industry. In the larger states, the state societies are divided into chapters by geographic location. The relationships between the state societies and the national organization, the American Institute of Certified Public Accountants (AICPA), and also between the state societies and the state and national Boards of Accountancy, are also examined in this article.

The societies collect dues and are run by full time and/or part-time staff as well as a board of directors with officers...