The Member Competency & Development group is committed to assisting our members in discharging their professional responsibilities in the areas of auditing, accounting, tax, business, industry and government. We work to set standards for the CPA profession and provide guidance, conferences, continuing education and publications. We are also responsible for the development and grading of the Uniform CPA exam and represent the AICPA in the area of Extensible Business Reporting Language (XBRL).
- Business, Industry & Government
- Audit & Attest Standards
- Professional Publications
- Continuing Professional Education
- Meetings & Conferences
Business, Industry & Government
The Business, Industry and Government team serves members in those segments by providing advocacy, information and knowledge resources essential to their professional and business success. Our team is comprised of CPAs with exceptional technical skill sets, who have worked in business environments. This enables us to understand the needs of our membership firsthand and helps us to effectively deliver upon those needs.
As a team, we engage our members by working with volunteer committees, including the Business and Industry Executive Committee and the Government Performance and Accountability Committee, advisory panels, and task forces. We leverage the expertise of our staff and volunteer members in the areas of financial reporting including IFRS, governance, and tax, strategic and operational areas including sustainability, ERM and internal control, and operations/management accounting areas.
We work in collaboration with State CPA Societies and global accounting bodies and associations to enhance our member’s experience and we measure our effectiveness by member satisfaction, retention and growth.
The main responsibilities of the Examinations Team with respect to the Uniform CPA Examination are content development and scoring. This means that the Examinations Team is responsible for the validity and reliability of the CPA Examination, for its legal defensibility, as well as its relevance to the accounting profession in protection of the public interest.
The Examinations Team works under the oversight of the AICPA Board of Examiners (BOE) – the policy-setting body for the CPA Examination – and its committees/subcommittees. It also collaborates closely with NASBA (The National Association of State Boards of Accountancy) and Prometric – as these two organizations offer the CPA Examination jointly with the AICPA.
Content DevelopmentAudit & Attest Standards
The content experts on the Examinations Team are CPA’s who manage current examination content and oversee a very large item development effort to ensure a steady influx of new questions into the item bank. They work closely with the Content Committee of the BOE and its four subcommittees – one for each examination section.
Psychometrics and Research
The psychometricians on the Examinations Team are Ph.D.s with expertise on the technical aspects of test development and scoring. They are responsible for the psychometric integrity of the CPA Examination. Their work involves producing a large body of scholarly research under the direction of the Psychometric Oversight Committee (POC) of the BOE.
The Rest of the Team
Content and psychometrics are the two largest units of the Examinations Team. All other Team members – test developers, statisticians, project managers, systems experts, production professionals, monitoring, operational, and compliance staff, managers, and administrators – support the work of content and psychometric staff in examination development, delivery, and scoring.
Examinations Team Outreach
The Examinations Team publishes a newsletter The Uniform CPA Examination Alert and manages the CPA Examination website, www.cpa-exam.org. The aim of both the newsletter and the website is to provide examination information to prospective candidates, state boards of accountancy, educators and individuals in both the examination and accounting communities.
The Audit and Attest Standards Team provides technical support for the Auditing Standards Board (ASB) and the Accounting and Review Services Committee (ARSC). The ASB is the senior technical body of the AICPA designated to issue pronouncements on auditing, attestation and quality control. Likewise, the ARSC is the senior technical body designated to issue pronouncements on compilation and review matters.
The Team assists and reviews all authoritative standards and guidance in the area of auditing, review, compilation, quality control, and attestation standards.
Additionally, the team issues or assists with the issuance of nonauthoritative guidance in these areas to help CPAs more effectively implement applicable standards. The Team also supports other AICPA teams in answering questions in these technical areas.
The Team also publishes, up to four times per year, the “In Our Opinion” newsletter, designed to keep interested parties up to date on recent pronouncements, current projects, and new publications of the ASB and the ARSC.
Continuing Professional Education
The AICPA CPE (Continuing Professional Education) team is responsible for developing high-quality education that meets the training and life-long learning needs of our members. We are dedicated to creating a memorable learning experience for our members in all product formats.
Meetings and Conferences
Over 60 national AICPA conferences combine an interactive educational setting, great networking opportunities and popular destinations. We offer conferences and workshops on accounting and auditing topics, practice management guidance, and in specific industry and consulting niches.
Public Seminars (Group Study)
AICPA offers over 3,500 seminars nationwide which are sponsored by State CPA Societies. Our authors and instructors are leaders in their field and strive to create a successful learning experience for the participants. In addition to the seminars available to the general public, AICPA also provides on-site training to CPA firms and companies.
AICPA provides training to many CPA firms and corporations across the United States. This option allows our customers to save money by reducing or eliminating staff travel costs while providing training which is affordable, flexible, and provides the same high-quality our members have come to expect.
Customers can get real-time updates at their desk and join in hot-topic discussions by asking questions during these interactive, Web-based training programs.
AICPA offers over 200 self-study courses to broaden the knowledge of our members while helping meet their CPE requirements. Popular self-study formats include Text, DVD, CD-ROM and the NEW CPE On-Demand. Self study users can also take advantage of online grading to save time and get immediate real-time exam results.
The leading online CPE subscription library offers hundreds of 1-2 credit courses. An all-in-one, great way to earn CPE credit and a handy quick reference tool for ongoing use.
AICPA Meetings and Conferences consists of two teams (Program Development and Operations) and 25 individuals. Program Development, works collaboratively with many AICPA teams, volunteers, partnering organizations and regulatory bodies to create and manage our conference agendas, from speaker selection to marketing development with CPA2Biz. Operations supports the logistical needs of our conference portfolio, AICPA member service events such as Major Firms and the Peer Review Conference and more than 120 committee meetings each year. On average, Meetings and Conferences will produce approximately 50 national programs educating more than 20,000 individuals annually.
The mission of the Tax Section is to serve the public interest by assisting AICPA members to be the most trusted professional providers of tax services, and by advocating sound tax policy and effective tax administration. The Tax Team implements the Section’s mission by focusing its efforts on three general goals:
(1) advocating before Congress, Treasury, the Internal Revenue Service and other tax-related agencies;
(2) developing, maintaining, promoting, and facilitating enforcement of the highest tax ethical standards; and
(3) assisting AICPA members in their practices by providing them with services, information and technical materials.
The Tax Team’s efforts are facilitated by committees, generally organized along technical specialties and consisting of volunteers recruited from the Tax Section. Located in Washington DC, the team consists of four technical managers, three senior managers, two directors and a vice president who together staff and support these committees and direct their efforts.
eXtensible Business Reporting Language (XBRL) is a universal format for exchanging financial and business reporting data and has been identified as a revolutionary tool for enabling and improving business reporting. The AICPA is developing tools and education to assist members with XBRL adoption and implementation.