The American Institute of CPAs is a national, professional organization providing Certified Public Accountants with resources for employment, development and career advancement. The resources offered by the institute include training, professional skills, programs, services and publications capable of helping CPAs assume their roles in business and industry, public accounting, consulting, government or education. In addition to student memberships, the institute also offers Associate Memberships to those who have passed their CPA exam but are not yet certified, and Regular Memberships to those who have both passed their exam and are certified. The administration of the institute is divided among three bodies, a governing council, board of directors and joint trial board, which determines programs and policies, directs activities and enforces professional standards. The American Institute of CPAs dates back to 1887, when the American Association of Public Accountants was formed.
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