Advocacy - Protecting and promoting the profession’s interests as the national representative of CPAs before government, regulatory bodies and other organizations.
Certification and Licensing - Seeking the highest possible level of uniform certification and licensing standards and promoting and protecting the CPA designation.
Communications - Promoting public awareness of and confidence in the integrity, objectivity, competence and professionalism of CPAs and incorporating the needs and views of CPAs into communications programs.
Recruitment and Education - Encouraging highly qualified individuals to become CPAs and supporting the development of outstanding academic programs.
Standards and Performance - Establishing professional standards; assisting members in continually improving their professional conduct, performance, and expertise; and monitoring such performance to ensure adherence to current standards and requirements.
The AICPA has developed major programs to implement this mission. Ongoing programs include:
- Evaluating international, national and local issues and trends, and tracking and analysis of threats to and opportunities for the profession.
- Undertaking recruitment efforts to attract highly qualified individuals into the profession and position the profession as offering diversity in work and career paths.
- Promoting outstanding academic programs, an emphasis on teaching quality and aggressive minority educational initiatives.
- Preparing and grading the Uniform CPA Examination and encouragement of efforts to adopt uniform, high level requirements governing the issuance of the AICPA certificate.
- Promulgating standards, setting of requirements for, and membership assistance in the continuous improvement of professional and ethical conduct, performance and expertise.
- Chartered Global Management Accountant ® (CGMA®) - Two of the world’s most prestigious accounting bodies, the AICPA and the Chartered Institute of Management Accountants (CIMA), have formed a joint-venture to establish the Chartered Global Management Accountant (CGMA) designation to elevate management accounting. The designation recognizes the most talented and committed management accountants with the discipline and skill to drive strong business performance.
- Supporting changes to U.S. GAAP made by the Financial Accounting Foundation’s Private Company Council to reflect the private company environment.
- Developing a financial reporting framework for use by smaller, for-profit, owner-managed enterprises to help them prepare more reliable, relevant and cost-beneficial financial statements.
- Supporting the development of international convergence, including accounting standards, auditing standards, and ethics.
- Developing measures to continually improve the financial reporting system and to detect, expose and prevent fraud.
- Operating comprehensive Continuing Professional Education (CPE) programs for CPAs.
- Managing 360 Degrees of Financial Literacy, a national volunteer effort of the nation’s Certified Public Accountants to help Americans understand their personal finances and develop money management skills. It focuses on financial education as a lifelong endeavor—from children learning about the value of money to adults reaching a secure retirement.
- Managing Feed the Pig, a public service announcement campaign launched with the Ad Council designed to encourage 25-34-year-olds to take control of their personal finances. Feed the Pig is an extension of 360 Degrees of Financial Literacy, the CPA profession’s public awareness campaign to help improve America’s financial knowledge.
- The AICPA is committed to promoting fiscal responsibility and understanding through advocacy, public awareness, and resources like our Total Tax Insights™ calculator, which gives taxpayers a clearer picture of the types and number of taxes they pay throughout the year and the estimated amounts of each. We also developed What's at Stake? A CPA's Insights into the Federal Government's Finances, a video that shows the financial sustainability of our country could be in jeopardy, and offers guidance for policymakers and the public on how the U.S. government’s financial statements can be used for greater understanding of the nation’s fiscal health.