The bylaws of the American Institute of Certified Public Accountants (AICPA) and the resolutions of the AICPA’s governing Council set out how the organization is governed and structured, its operations, how its affairs are regulated, and support the organization and its purposes. The AICPA’s purposes are described in section 101 of the bylaws as follows:
Connect and unite Certified Public Accountants (CPAs) in the U.S.;
Promote and maintain high professional standards of practice;
Assist in the maintenance of standards for entry to the profession;
Promote the interests of CPAs;
Develop and improve accounting education; and
Encourage cordial relationships between CPAs and professional accountants in other countries.
This download includes the AICPA’s Bylaws and Implementing Resolutions of the AICPA’s governing Council, including
100 Name and Purpose
200 Admission to, and Retention of, Membership and Association
300 Organization and Procedure
400 Financial Management and Controls
500 Meetings of the Institute and the Council
600 Election of Council, Board of Directors, and Officers of the Institute
700 Termination of Membership and Disciplinary Sanctions
All AICPA members are obligated to abide by the bylaws and resolutions of Council. In addition to the AICPA bylaws and resolutions of Council, which detail matters including governance, and operations of the organization, as well as member qualifications and the rights, duties and responsibilities of AICPA members, AICPA members are obligated to abide by the AICPA Code of Professional Conduct.