The
American Institute of Certified Public Accountants (
AICPA) is a self-regulatory organization of certified public accountants (
CPAs) in the
U.S.. The AICPA authors the CPA exam and is a major organization to develop generally accepted accounting principles (
GAAP) along with
SEC,
FASB, and
GASB. It is a major contributor to the
Republican party.
See also: IASB