James Brackens, CPA, CGMA 

Vice President - Ethics and Practice Quality 

James Brackens is the Vice President of Ethics and Practice Quality at the American Institute of CPAs (AICPA). His responsibilities include providing strategic and tactical direction for the AICPA’s ethics division and peer review program, as well as the Employee Benefit Plan and Governmental Audit Quality Centers.

Prior to joining the AICPA in 2006, Brackens was associated with both international and local public accounting firms, including managing his own accounting practice for seventeen years in which he served closely held businesses and not-for-profit organizations. Brackens also served as a peer reviewer and performed more than 300 peer reviews of small accounting firms.

Brackens is a member of the AICPA, Virginia Society of CPAs (VSCPA) and the North Carolina Association of CPAs. He is licensed in North Carolina and Virginia. Brackens has served in various volunteer leadership positions for both the AICPA and VSCPA, including Peer Review Committee Chair and Vice-Chair, member of the Board of Directors of the VSCPA and as a member of the AICPA’s Professional Ethics Executive Committee.

Through a joint effort of the VSCPA and Virginia Business magazine, Brackens was voted by peers as being one of the top CPAs in Virginia in small business consulting (2001 through 2004) and assurance services (2004 and 2005). In 2004, Brackens was the initial author and primary presenter of the VSCPA’s CPE course, Ethics: Your License Depends on It! and continued in this capacity until joining the AICPA in 2006.

Brackens received his bachelor's degree in Accounting from Virginia Tech in 1977.


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