The AICPA aggressively pursues the interests of its membership through active participation with international regulators and standard setters. We are an influential member of:
- International Federation of Accountants (IFAC). The global organization for the accountancy profession, working with its 164 members and associates in 125 countries and jurisdictions to protect the public interest by encouraging high quality accounting practices. AICPA has a member on all IFAC's boards, which set the following standards:
- International Standards on Auditing, Assurance Engagements and Related Services and International Standards on Quality Control set by the International Auditing and Assurance Standards Board (IAASB)
- International Code of Ethics for Professional Accountants set by the International Ethics Standards Board for Accountants (IESBA)
- International Education Standards set by the International Accounting Education Standards Board (IAESB); and the
- International Public Sector Accounting Standards set by the International Public Sector Accounting Standards Board (IPSASB)
- Global Accounting Alliance (GAA). GAA is an alliance of leading professional accountancy bodies in significant capital markets. It was created to promote quality services, share information and collaborate on important international issues.
- International Accounting Standards Board (IASB). The IASB is the independent standard-setting body of the IFRS Foundation. Its members are responsible for the development and publication of IFRSs, including the IFRS for SMEs.
The AICPA is also affiliated with:
- The International Innovation Network (IIN). Aims to help the development of technologies and ideas vital to directing the profession's future.
- The Enhanced Business Reporting Consortium and the World Intellectual Capital Initiative (WICI), a private/public sector collaboration aimed at improving capital allocation through better corporate reporting information, and
- The Center for Audit Quality (CAQ). The Center is an autonomous, nonpartisan, nonprofit group, dedicated to enhancing investor confidence and public trust in the global capital markets.
AICPA is an active member of the Institute of Chartered Accountants of the Caribbean (ICAC), the internationally recognized body for the accountancy profession in the Caribbean.
AICPA is a board member of the Confederation of Asian and Pacific Accountants (CAPA). CAPA represents national accountancy organizations in the Asia-Pacific region and has a membership of 34 accountancy organizations in 24 jurisdictions.
The AICPA works with the National Association of State Boards of Accountancy (NASBA) and the International Qualifications Appraisal Board (IQAB) to establish international Mutual Recognition Agreements (MRAs).
MRAs allow eligible applicants from Australia, Canada, Hong Kong, Ireland, Mexico and New Zealand to take the shorter International Qualification Examination (IQEX) to become a CPA. The list of participating institutes as well as application forms can be found on the IQEX site.