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About the Author Founded inthe American Institute of Certified Public Accountants AICPA represents the CPA and accounting professional nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups, and other professional organizations.
The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards.
The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public trust.Category Topic Policy Financial Irregularities Assets Fixed Assets Income Detail Codes - How & When to Use Internal Sales Reimbursements Expenditures Centralized Billing 1 .
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