AICPA (American Institute of CPAs) established in 1887 represents CPA

Profession nationally regarding rule-making and standard setting. The main

functions of AICPA are :
1) Establishing standards and rules that practicing CPAs must follow. They
consist of Standards on Auditing for auditors of private companies, compilation
and review standards, other attestation standards, and the Code of Professional
Conduct.
2) Developing Specialist Certifications.
3) Research and publication. They include industry audit guides, Code of
Professional Conduct, Journal of Accountancy, Periodic updates of the
codification of Statements.
4)Promoting the Accounting Profession.
5) Providing Continuing Education seminars for its members.
6) Writing and conducting CPA Examination.
7) The AICPA works with state CPA organizations and gives priority to those
areas where public reliance on CPA skills is most significant.