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The American Institute of Certified Public Accountants (AICPA) is a professional organization for certified public accountants (CPAs) in the United States. It was founded in 1887 and is headquartered in New York City. The AICPA sets ethical standards for the accounting profession, develops and grades the Uniform CPA Examination, provides continuing professional education, and offers various resources and tools for CPAs. The organization also advocates for the accounting profession and represents the interests of CPAs in regulatory and legislative matters.

The AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. 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.

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. 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. This standard replaced SAS No. 122, Section 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures. It also amended a few other sections of the AICPA Professional Standards.

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