AICPA

Accounting and Tax Index: A Historical Reference
A comprehensive overview of the Accounting and Tax Index, including its historical context, evolution, significance, and its transition to the online database ProQuest Accounting and Tax.
Accounting Principles Board (APB): Establishment and Impact
The Accounting Principles Board (APB) was a crucial body established by the American Institute of Certified Public Accountants (AICPA) in 1959 to enhance accounting standards in the USA. It was the forerunner of the Financial Accounting Standards Board (FASB).
AICPA: American Institute of Certified Public Accountants
Comprehensive overview of the American Institute of Certified Public Accountants (AICPA), its history, functions, and significance in the field of accounting.
American Institute of CPAs: National Professional Organization of CPAs
A comprehensive look at the American Institute of CPAs (AICPA), including its historical context, functions, importance, and influence on the accounting profession.
Chartered Global Management Accountant: A Premier Designation for Management Accountants
The Chartered Global Management Accountant (CGMA) is a globally recognized designation for management accountants, available to members of the Chartered Institute of Management Accountants (CIMA) and the American Institute of Certified Public Accountants (AICPA).
CPA Exam: The Standard Exam for Becoming a CPA
The CPA Exam, administered by the AICPA, is a comprehensive test aspiring Certified Public Accountants must pass to gain licensure. It assesses the knowledge and skills necessary for professional accountancy.
Short-Form Audit Report: Standard Auditors' Report
A comprehensive overview of the short-form audit report, including historical context, key events, explanations, importance, and related terms.
Statement on Auditing Standards: Essential Guidelines in Auditing
An in-depth look at the Statement on Auditing Standards (SAS) issued by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA). Covering their historical context, types, key events, and detailed explanations.
Accredited in Business Valuation (ABV): A Prestigious Credential for Valuation Professionals
Accredited in Business Valuation (ABV) is a designation awarded by the American Institute of Certified Public Accountants (AICPA) to Certified Public Accountants (CPAs) who have met specific education, examination, and experience requirements. The resulting designation is CPA/ABV.
Compilation Presentation: Financial Statement Information
Compilation presentation refers to the financial statement information presented by the entity without an accountant's audit or assurance as to its conformity with Generally Accepted Accounting Principles (GAAP). This process follows the AICPA Statements on Standards for Accounting and Review Services (SSARS).
Personal Financial Specialist (PFS): Specialized Financial Planning for CPAs
The Personal Financial Specialist (PFS) is a prestigious designation awarded to qualified CPAs by the American Institute of Certified Public Accountants (AICPA), reflecting expertise in personal financial planning.
Hierarchy of GAAP: Meaning, Structure, and Requirements
An in-depth exploration of the Hierarchy of Generally Accepted Accounting Principles (GAAP), detailing its meaning, structure, authority levels, and requirements for accounting practices.

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