The AICPA is the American Institute of Certified Public Accountants. It is a professional trade group that represents the interests of certified public accountants (CPAs) in the United States, and also engages in the following activities:
- Conducts the CPA examination
- Creates training materials used for continuing professional education
- Sets ethical standards to be followed by CPAs
- Publishes periodicals dealing with tax and accounting issues
The AICPA began in 1887 as the American Association of Public Accountants, and has since evolved to its present form, taking on its current name in 1957.