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American Institute of Certified Public Accountants

January 01, 1970

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. Founded in 1887 as the American Association of Public Accountants (AAPA), the organization sets ethical standards and U.S. auditing standards. It also develops and grades the Uniform CPA Examination. The AICPA maintains offices in New York City; Washington, DC; Durham, NC; and Ewing, NJ.[3]

American Institute of CPAs
Formation1887; 137 years ago (1887)
TypeNot-for-Profit professional association
13-0432265
PurposeAccounting and Finance Certification and Membership
HeadquartersDurham, North Carolina[1]
Coordinates35°55′1.0194″N 78°58′57.36″W / 35.916949833°N 78.9826000°W / 35.916949833; -78.9826000
Region
United States
Membership
428,000 (2020)[2]
President & CEO
Barry C. Melancon, CPA, CGMA
Chairman
Tracey Golden, CPA, CGMA
AffiliationsAssociation of International Certified Professional Accountants
Revenue
USD $361.37 million (2020, including CIMA)[2]
Expenses USD $324.89 million (2020, including CIMA)[2]
Websitewww.aicpa-cima.com
AICPA offices in Durham, North Carolina.

History edit

The AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed.[4][5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in 1936.[6] At that time, the decision was made to restrict future membership to CPAs.[7]

In January 2012, the AICPA entered into a joint venture with their equivalent in the UK, the Chartered Institute of Management Accountants (CIMA), a partnership that produced the Chartered Global Management Accountant (CGMA) designation.[8] In 2014, the AICPA and the CIMA co-created the Global Management Accounting Principles (GMAPs).

The AICPA and CIMA membership bodies remain and provide all existing benefits to members.

In August 2019, the AICPA proposed a new standard to give auditors more guidance on auditing accounting estimates.[9] This standard replaced SAS No. 122, Section 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures.[10][11] It also amended a few other sections of the AICPA Professional Standards.[12][13]

History of committees edit

The number of committees grew continually over the years. In the 1940s, there were 34 committees. By 1960, there were 89. By 1970, the number had grown to 109.

In 1999, the nearly 120 existing committees underwent a re-organization with approximately half of the standing committees being replaced with a volunteer group model that placed an increased emphasis on the use of task forces. The increased use of task forces allowed for more targeted efforts with the task forces being given a specific assignment then disbanding upon completion of that assignment. Also in 1999, the first tracking and management of task forces began."

The Uniform CPA Examination edit

The Uniform CPA Examination must be taken and passed by all CPAs who wish to be licensed.[14] The exam is developed and scored by the Board of Examiners (BOE), a committee that consists of CPAs, state board regulators, psychometricians, and educators.[15]

Professional standards setting edit

The AICPA sets generally accepted professional and technical standards for CPAs in multiple areas. Until the 1970s, the AICPA held a virtual monopoly in this field. In the 1970s, however, it transferred its responsibility for setting generally accepted accounting principles (GAAP) to the newly formed Financial Accounting Standards Board (FASB). Following this, it retained its standards setting function in areas such as financial statement auditing, professional ethics, attest services, CPA firm quality control, CPA tax practice, business valuation, and financial planning practice. Before passage of the Sarbanes-Oxley law, AICPA standards in these areas were considered "generally accepted" for all CPA practitioners.

In the early 2000s, in response to events such as Enron's announcement that its financial statements couldn't be relied on and WorldCom's bankruptcy filing, Congress passed the Sarbanes-Oxley Act of 2002 (SOX).[16]

Credentials, designations, and scholarships edit

The AICPA offers credentialing programs in certain subject areas for its members. The credentials are similar to state board certifications for attorneys, which also recognize subject matter-specific expertise. The AICPA offers the:

Source: [17][18][19]

The AICPA, along with CIMA, issues the Chartered Global Management Accountant (CGMA) designation, which was established in 2012.[20] Based on global quality standards for ethics and performance, CGMA designees are considered experts with credibility of advanced proficiency in finance, operations, strategy and management.[21]

The institute offers a number of scholarships for high school students, undergraduate and graduate students, and working professionals.[22] This includes:[23]

  • The AICPA Foundation High School Scholarship
  • The AICPA Legacy Scholarships
  • The Minority Doctoral Fellowship Program
  • The William (Bill) Ezzell Scholarship Program

Public interest campaigns edit

The AICPA also runs public interest programs, including the Feed the Pig campaign and the 360 Degrees of Financial Literacy site.[24][25] Feed the Pig, a national public service campaign sponsored by the AICPA and the Ad Council, provides personal finance resources for young Americans.[26] 360 Degrees of Financial Literacy is a national volunteer effort of the nation's CPAs to help Americans understand their personal finances and develop money management skills.[27][28]

In 2022, the AICPA and the National Association of State Boards Accountancy announced that a new Uniform CPA exam would be released in 2024 as part of the CPA Evolution initiative.[29][30] The new exam is based on a “Core + Discipline” model and will include core testing in accounting, auditing, and tax, as well as three Discipline sections (candidates must select one to complete).[31]

WebTrust edit

WebTrust is a family of e-commerce assurance and auditing programs co-developed by the AICPA with the Canadian Institute of Chartered Accountants (CICA).[32] Accounting associations in the UK, Australia, New Zealand and Hong Kong also participate in the program.[33][34] A specialized variant of the program exists for certificate authorities.[35][36] A 2005 academic book noted that while cost of a WebTrust seal is considerably higher than that of similar products from its competitors (BBB On-Line, TrustE and VeriSign), the scope of a WebTrust certification is more comprehensive than those of its competitors, although this fact is usually lost on consumers who have trouble differentiating such seal programs, which explains the rather limited market penetration of WebTrust.[37] A 2009 academic paper which chronicled in some depth the adoption followed by the abandonment of the WebTrust seal at a large US telecom company, noted that the management did not find the cost-benefit tradeoff worthwhile: the $100,000 per year cost for WebTrust being about twenty times higher than that of a TrustE seal.[38]

Government relations program edit

The AICPA has a Washington office and a political action committee. On behalf of its members, the AICPA monitors and advocates on legislative and other matters that affect the accounting profession. Working with state CPA societies and other professional organizations, the AICPA provides information to and educates federal, state and local policymakers regarding key issues. Whether serving as an information resource or offering recommendations, the AICPA represents the profession while protecting the public interest.

The AICPA's Political Action Committee is a contributor to U.S. Congressional representatives and Senators from both parties who sit on various legislative committees of relevance to CPAs.

External roles edit

The AICPA is a leading member of the International Federation of Accountants[39] and the Global Accounting Alliance, and the Tax Professionals United for Taxpayer Relief Coalition.[40]

The AICPA is an affiliate of the Institute of Chartered Accountants of the Caribbean.[41]

Code of professional conduct edit

Members of the AICPA must attest annually to meeting the requirements for their membership types, complying with the AICPA's bylaws and upholding the AICPA's Code of Profession Conduct. Members are subject to audit and, if found to be non-compliant, may be expelled from the AICPA.

AICPA personal financial satisfaction index edit

Since Q3 of 2018, AICPA has been publishing the personal financial satisfaction index on a quarterly basis that indicates the general understanding of economic factors affecting the financial standing of a typical American.[42] As the COVID-19 pandemic has strained the U.S. economy and put millions out of work, Americans have experienced the biggest drop in their personal financial satisfaction in more than a decade. The AICPA's Q1 2020 Personal Financial Satisfaction index (PFSi) measures 32.9, a 20 percent (8.29 point) decrease from the previous quarter. This is the largest quarterly drop the PFSi has experienced since the Great Recession (Q4 2009).[43]

See also edit

References edit

  1. ^ "AICPA Offices and Contact Information". AICPA. Association of International Certified Professional Accountants. Retrieved 22 June 2021.
  2. ^ a b c "Association Annual Report". Association Annual Report. Association of International Certified Professional Accountants. Retrieved 22 June 2021.
  3. ^ "American Institute of Certified Public Accountants (AICPA)". Investopedia. Retrieved 2022-03-25.
  4. ^ "American Institute of Certified Public Accountants (AICPA)". Investopedia. Retrieved 2022-03-25.
  5. ^ "What is AICPA (American Institute of Certified Public Accountants)? - Definition from WhatIs.com". SearchCompliance. Retrieved 2022-03-25.
  6. ^ "American Institute of Certified Public Accountants (AICPA)". Investopedia. Retrieved 2022-03-25.
  7. ^ "American Institute of Certified Public Accountants (AICPA)". Investopedia. Retrieved 2022-03-30.
  8. ^ "AICPA and CIMA Launch CGMA Management Accounting Designation". Accounting Today. 2012-01-31. Retrieved 2020-12-08.
  9. ^ Tysiac, Ken. "ASB addresses challenges in auditing accounting estimates".
  10. ^ "ASB addresses challenges in auditing accounting estimates". Journal of Accountancy. 2019-08-22. Retrieved 2022-05-03.
  11. ^ "AICPA proposes auditing standard to encourage professional skepticism". Accounting Today. 2019-08-22. Retrieved 2022-05-03.
  12. ^ "ASB addresses challenges in auditing accounting estimates". Journal of Accountancy. 2019-08-22. Retrieved 2022-05-09.
  13. ^ "AICPA proposes auditing standard to encourage professional skepticism". Accounting Today. 2019-08-22. Retrieved 2022-05-09.
  14. ^ "CPA Board of Examiners seeks volunteers". Journal of Accountancy. 2013-04-01. Retrieved 2022-05-03.
  15. ^ "CPA Board of Examiners seeks volunteers". Journal of Accountancy. 2013-04-01. Retrieved 2022-05-03.
  16. ^ "Audit Oversight and Effectiveness". The CPA Journal. 2021-02-22. Retrieved 2022-04-05.
  17. ^ "Valuable Credential Opportunities for Contemporary Accounting Professionals". The CPA Journal. 2020-11-01. Retrieved 2022-04-11.
  18. ^ Kagan, Julia. "Accredited In Business Valuation – ABV". Investopedia. Retrieved 2019-09-11.
  19. ^ "PFS | FINRA.org". www.finra.org. Retrieved 2019-09-11.
  20. ^ "Valuable Credential Opportunities for Contemporary Accounting Professionals". The CPA Journal. 2020-11-01. Retrieved 2022-04-11.
  21. ^ "Valuable Credential Opportunities for Contemporary Accounting Professionals". The CPA Journal. 2020-11-01. Retrieved 2022-04-11.
  22. ^ "StackPath". www.cpapracticeadvisor.com. Retrieved 2022-04-11.
  23. ^ "StackPath". www.cpapracticeadvisor.com. Retrieved 2022-04-18.
  24. ^ "Nearly half of Americans fear not being able to afford retirement". Journal of Accountancy. 2017-04-12. Retrieved 2022-05-02.
  25. ^ "When planning for a natural disaster, don't forget about your finances". Journal of Accountancy. 2020-05-27. Retrieved 2022-05-02.
  26. ^ "Nearly half of Americans fear not being able to afford retirement". Journal of Accountancy. 2017-04-12. Retrieved 2022-05-02.
  27. ^ "Financial Knowledge for Recent Graduates". The CPA Journal. 2018-09-04. Retrieved 2022-05-02.
  28. ^ "StackPath". www.cpapracticeadvisor.com. Retrieved 2022-05-02.
  29. ^ "Evolving CPA". www.evolutionofcpa.org. Retrieved 2022-05-02.
  30. ^ "AICPA, NASBA outline 2024 CPA exam transition policy". Accounting Today. 2022-02-25. Retrieved 2022-05-02.
  31. ^ "AICPA, NASBA outline 2024 CPA exam transition policy". Accounting Today. 2022-02-25. Retrieved 2022-05-02.
  32. ^ Ferdinand A. Gul (2007). Hong Kong Auditing: Economic Theory and Practice. City University of HK Press. pp. 348–. ISBN 978-962-937-141-8.
  33. ^ A. Gunasekaran; Omar Khalil; Syed Mahbubur Rahman (2003). Knowledge and Information Technology Management: Human and Social Perspectives. Idea Group Inc (IGI). p. 276. ISBN 978-1-59140-072-1.
  34. ^ http://app1.hkicpa.org.hk/professionaltechnical/webtrust/faq_practitioner.php
  35. ^ http://www.sslshopper.com/article-what-is-webtrust-for-cas-certification-authorities.html
  36. ^ http://csrc.nist.gov/archive/pki-twg/Archive/y2000/presentations/twg-00-24.pdf
  37. ^ Jagdish Pathak (2005). Information Technology Auditing: An Evolving Agenda. Springer. p. 57. ISBN 978-3-540-22155-5.
  38. ^ Emilio Boulianne, Charles H. Cho, "The Rise and Fall of WebTrust", La place de la dimension européenne dans la Comptabilité Contrôle Audit, Strasbourg : France (2009), p. 25 in preprint; final version at doi:10.1016/j.accinf.2009.10.002
  39. ^ "A Global Standard for Professional Ethics". Journal of Accountancy. 2008-05-01. Retrieved 2022-05-02.
  40. ^ Gray-Fenner, Amber. "Under Pressure From Congress IRS Offers Taxpayers Limited Relief, Advocacy Coalition Pushes Back". Forbes. Retrieved 2022-05-02.
  41. ^ . 2012-03-26. Archived from the original on 26 March 2012. Retrieved 2022-05-09.
  42. ^ "Personal Financial Satisfaction Index (PFSi)". AICPA. Retrieved 2019-10-26.
  43. ^ "Coronavirus Causes Largest Drop in Americans' Financial Satisfaction in Over A Decade: AICPA Index". AICPA. Retrieved 2023-01-24.

External links edit

  • Official AICPA web site
  • The AICPA Collection (MUM00658) at the University of Mississippi, Archives and Special Collections
  • Official WebTrust web site

January 01, 1970
american, institute, certified, public, accountants, aicpa, national, professional, organization, certified, public, accountants, cpas, united, states, with, more, than, members, countries, founded, 1887, american, association, public, accountants, aapa, organ. 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 Founded in 1887 as the American Association of Public Accountants AAPA the organization sets ethical standards and U S auditing standards It also develops and grades the Uniform CPA Examination The AICPA maintains offices in New York City Washington DC Durham NC and Ewing NJ 3 American Institute of CPAsFormation1887 137 years ago 1887 TypeNot for Profit professional associationTax ID no 13 0432265PurposeAccounting and Finance Certification and MembershipHeadquartersDurham North Carolina 1 Coordinates35 55 1 0194 N 78 58 57 36 W 35 916949833 N 78 9826000 W 35 916949833 78 9826000RegionUnited StatesMembership428 000 2020 2 President amp CEOBarry C Melancon CPA CGMAChairmanTracey Golden CPA CGMAAffiliationsAssociation of International Certified Professional AccountantsRevenueUSD 361 37 million 2020 including CIMA 2 ExpensesUSD 324 89 million 2020 including CIMA 2 Websitewww wbr aicpa cima wbr com AICPA offices in Durham North Carolina Contents 1 History 1 1 History of committees 2 The Uniform CPA Examination 3 Professional standards setting 4 Credentials designations and scholarships 5 Public interest campaigns 6 WebTrust 7 Government relations program 8 External roles 9 Code of professional conduct 10 AICPA personal financial satisfaction index 11 See also 12 References 13 External linksHistory editThe AICPA and its predecessors date back to 1887 when the American Association of Public Accountants AAPA was formed 4 5 The Association went through several name changes over the years the Institute of Public Accountants 1916 the American Institute of Accountants 1917 and the American Society of Public Accountants 1921 which merged into the American Institute of Accountants in 1936 6 At that time the decision was made to restrict future membership to CPAs 7 In January 2012 the AICPA entered into a joint venture with their equivalent in the UK the Chartered Institute of Management Accountants CIMA a partnership that produced the Chartered Global Management Accountant CGMA designation 8 In 2014 the AICPA and the CIMA co created the Global Management Accounting Principles GMAPs The AICPA and CIMA membership bodies remain and provide all existing benefits to members In August 2019 the AICPA proposed a new standard to give auditors more guidance on auditing accounting estimates 9 This standard replaced SAS No 122 Section 540 Auditing Accounting Estimates Including Fair Value Accounting Estimates and Related Disclosures 10 11 It also amended a few other sections of the AICPA Professional Standards 12 13 History of committees edit The number of committees grew continually over the years In the 1940s there were 34 committees By 1960 there were 89 By 1970 the number had grown to 109 In 1999 the nearly 120 existing committees underwent a re organization with approximately half of the standing committees being replaced with a volunteer group model that placed an increased emphasis on the use of task forces The increased use of task forces allowed for more targeted efforts with the task forces being given a specific assignment then disbanding upon completion of that assignment Also in 1999 the first tracking and management of task forces began The Uniform CPA Examination editThe Uniform CPA Examination must be taken and passed by all CPAs who wish to be licensed 14 The exam is developed and scored by the Board of Examiners BOE a committee that consists of CPAs state board regulators psychometricians and educators 15 Professional standards setting editThe AICPA sets generally accepted professional and technical standards for CPAs in multiple areas Until the 1970s the AICPA held a virtual monopoly in this field In the 1970s however it transferred its responsibility for setting generally accepted accounting principles GAAP to the newly formed Financial Accounting Standards Board FASB Following this it retained its standards setting function in areas such as financial statement auditing professional ethics attest services CPA firm quality control CPA tax practice business valuation and financial planning practice Before passage of the Sarbanes Oxley law AICPA standards in these areas were considered generally accepted for all CPA practitioners In the early 2000s in response to events such as Enron s announcement that its financial statements couldn t be relied on and WorldCom s bankruptcy filing Congress passed the Sarbanes Oxley Act of 2002 SOX 16 Credentials designations and scholarships editThe AICPA offers credentialing programs in certain subject areas for its members The credentials are similar to state board certifications for attorneys which also recognize subject matter specific expertise The AICPA offers the Certified Public Accountant CPA Accredited in Business Valuation ABV credential Personal Financial Specialist PFS credential Certified in Financial Forensics CFF credential Certified Information Technology Professional CITP credential which had been established in 2000 Certified in Entity and Intangible Valuations CEIV credential Source 17 18 19 The AICPA along with CIMA issues the Chartered Global Management Accountant CGMA designation which was established in 2012 20 Based on global quality standards for ethics and performance CGMA designees are considered experts with credibility of advanced proficiency in finance operations strategy and management 21 The institute offers a number of scholarships for high school students undergraduate and graduate students and working professionals 22 This includes 23 The AICPA Foundation High School Scholarship The AICPA Legacy Scholarships The Minority Doctoral Fellowship Program The William Bill Ezzell Scholarship ProgramPublic interest campaigns editThe AICPA also runs public interest programs including the Feed the Pig campaign and the 360 Degrees of Financial Literacy site 24 25 Feed the Pig a national public service campaign sponsored by the AICPA and the Ad Council provides personal finance resources for young Americans 26 360 Degrees of Financial Literacy is a national volunteer effort of the nation s CPAs to help Americans understand their personal finances and develop money management skills 27 28 In 2022 the AICPA and the National Association of State Boards Accountancy announced that a new Uniform CPA exam would be released in 2024 as part of the CPA Evolution initiative 29 30 The new exam is based on a Core Discipline model and will include core testing in accounting auditing and tax as well as three Discipline sections candidates must select one to complete 31 WebTrust editWebTrust is a family of e commerce assurance and auditing programs co developed by the AICPA with the Canadian Institute of Chartered Accountants CICA 32 Accounting associations in the UK Australia New Zealand and Hong Kong also participate in the program 33 34 A specialized variant of the program exists for certificate authorities 35 36 A 2005 academic book noted that while cost of a WebTrust seal is considerably higher than that of similar products from its competitors BBB On Line TrustE and VeriSign the scope of a WebTrust certification is more comprehensive than those of its competitors although this fact is usually lost on consumers who have trouble differentiating such seal programs which explains the rather limited market penetration of WebTrust 37 A 2009 academic paper which chronicled in some depth the adoption followed by the abandonment of the WebTrust seal at a large US telecom company noted that the management did not find the cost benefit tradeoff worthwhile the 100 000 per year cost for WebTrust being about twenty times higher than that of a TrustE seal 38 Government relations program editThe AICPA has a Washington office and a political action committee On behalf of its members the AICPA monitors and advocates on legislative and other matters that affect the accounting profession Working with state CPA societies and other professional organizations the AICPA provides information to and educates federal state and local policymakers regarding key issues Whether serving as an information resource or offering recommendations the AICPA represents the profession while protecting the public interest The AICPA s Political Action Committee is a contributor to U S Congressional representatives and Senators from both parties who sit on various legislative committees of relevance to CPAs External roles editThe AICPA is a leading member of the International Federation of Accountants 39 and the Global Accounting Alliance and the Tax Professionals United for Taxpayer Relief Coalition 40 The AICPA is an affiliate of the Institute of Chartered Accountants of the Caribbean 41 Code of professional conduct editMembers of the AICPA must attest annually to meeting the requirements for their membership types complying with the AICPA s bylaws and upholding the AICPA s Code of Profession Conduct Members are subject to audit and if found to be non compliant may be expelled from the AICPA AICPA personal financial satisfaction index editSince Q3 of 2018 AICPA has been publishing the personal financial satisfaction index on a quarterly basis that indicates the general understanding of economic factors affecting the financial standing of a typical American 42 As the COVID 19 pandemic has strained the U S economy and put millions out of work Americans have experienced the biggest drop in their personal financial satisfaction in more than a decade The AICPA s Q1 2020 Personal Financial Satisfaction index PFSi measures 32 9 a 20 percent 8 29 point decrease from the previous quarter This is the largest quarterly drop the PFSi has experienced since the Great Recession Q4 2009 43 See also editAICPA Code of Professional Conduct FASB GASB IASB Philosophy of Accounting Chartered Institute of Management AccountantsReferences edit AICPA Offices and Contact Information AICPA Association of International Certified Professional Accountants Retrieved 22 June 2021 a b c Association Annual Report Association Annual Report Association of International Certified Professional Accountants Retrieved 22 June 2021 American Institute of Certified Public Accountants AICPA Investopedia Retrieved 2022 03 25 American Institute of Certified Public Accountants AICPA Investopedia Retrieved 2022 03 25 What is AICPA American Institute of Certified Public Accountants Definition from WhatIs com SearchCompliance Retrieved 2022 03 25 American Institute of Certified Public Accountants AICPA Investopedia Retrieved 2022 03 25 American Institute of Certified Public Accountants AICPA Investopedia Retrieved 2022 03 30 AICPA and CIMA Launch CGMA Management Accounting Designation Accounting Today 2012 01 31 Retrieved 2020 12 08 Tysiac Ken ASB addresses challenges in auditing accounting estimates ASB addresses challenges in auditing accounting estimates Journal of Accountancy 2019 08 22 Retrieved 2022 05 03 AICPA proposes auditing standard to encourage professional skepticism Accounting Today 2019 08 22 Retrieved 2022 05 03 ASB addresses challenges in auditing accounting estimates Journal of Accountancy 2019 08 22 Retrieved 2022 05 09 AICPA proposes auditing standard to encourage professional skepticism Accounting Today 2019 08 22 Retrieved 2022 05 09 CPA Board of Examiners seeks volunteers Journal of Accountancy 2013 04 01 Retrieved 2022 05 03 CPA Board of Examiners seeks volunteers Journal of Accountancy 2013 04 01 Retrieved 2022 05 03 Audit Oversight and Effectiveness The CPA Journal 2021 02 22 Retrieved 2022 04 05 Valuable Credential Opportunities for Contemporary Accounting Professionals The CPA Journal 2020 11 01 Retrieved 2022 04 11 Kagan Julia Accredited In Business Valuation ABV Investopedia Retrieved 2019 09 11 PFS FINRA org www finra org Retrieved 2019 09 11 Valuable Credential Opportunities for Contemporary Accounting Professionals The CPA Journal 2020 11 01 Retrieved 2022 04 11 Valuable Credential Opportunities for Contemporary Accounting Professionals The CPA Journal 2020 11 01 Retrieved 2022 04 11 StackPath www cpapracticeadvisor com Retrieved 2022 04 11 StackPath www cpapracticeadvisor com Retrieved 2022 04 18 Nearly half of Americans fear not being able to afford retirement Journal of Accountancy 2017 04 12 Retrieved 2022 05 02 When planning for a natural disaster don t forget about your finances Journal of Accountancy 2020 05 27 Retrieved 2022 05 02 Nearly half of Americans fear not being able to afford retirement Journal of Accountancy 2017 04 12 Retrieved 2022 05 02 Financial Knowledge for Recent Graduates The CPA Journal 2018 09 04 Retrieved 2022 05 02 StackPath www cpapracticeadvisor com Retrieved 2022 05 02 Evolving CPA www evolutionofcpa org Retrieved 2022 05 02 AICPA NASBA outline 2024 CPA exam transition policy Accounting Today 2022 02 25 Retrieved 2022 05 02 AICPA NASBA outline 2024 CPA exam transition policy Accounting Today 2022 02 25 Retrieved 2022 05 02 Ferdinand A Gul 2007 Hong Kong Auditing Economic Theory and Practice City University of HK Press pp 348 ISBN 978 962 937 141 8 A Gunasekaran Omar Khalil Syed Mahbubur Rahman 2003 Knowledge and Information Technology Management Human and Social Perspectives Idea Group Inc IGI p 276 ISBN 978 1 59140 072 1 http app1 hkicpa org hk professionaltechnical webtrust faq practitioner php http www sslshopper com article what is webtrust for cas certification authorities html http csrc nist gov archive pki twg Archive y2000 presentations twg 00 24 pdf Jagdish Pathak 2005 Information Technology Auditing An Evolving Agenda Springer p 57 ISBN 978 3 540 22155 5 Emilio Boulianne Charles H Cho The Rise and Fall of WebTrust La place de la dimension europeenne dans la Comptabilite Controle Audit Strasbourg France 2009 p 25 in preprint final version at doi 10 1016 j accinf 2009 10 002 A Global Standard for Professional Ethics Journal of Accountancy 2008 05 01 Retrieved 2022 05 02 Gray Fenner Amber Under Pressure From Congress IRS Offers Taxpayers Limited Relief Advocacy Coalition Pushes Back Forbes Retrieved 2022 05 02 The Institute of Chartered Accountants of The Caribbean ICAC Members And Affiliates 2012 03 26 Archived from the original on 26 March 2012 Retrieved 2022 05 09 Personal Financial Satisfaction Index PFSi AICPA Retrieved 2019 10 26 Coronavirus Causes Largest Drop in Americans Financial Satisfaction in Over A Decade AICPA Index AICPA Retrieved 2023 01 24 External links editOfficial AICPA web site The AICPA Collection MUM00658 at the University of Mississippi Archives and Special Collections Official WebTrust web site Retrieved from https en wikipedia org w index php title American Institute of Certified Public Accountants amp oldid 1218618916, wikipedia, wiki, book, books, library,

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