美國注冊會計師協(xié)會（AICPA）成立于1887年，成立時協(xié)會的名稱是美國公共會計師協(xié)會（American Association of Public Accountants, AAPA）。1916年AAPA更名為美利堅會計師協(xié)會（Institute of Public Accountants），當時擁有1150名會員。1917年再次更名為美國會計師協(xié)會（American Institute of Accountants），并且，一直延用到1957年才改為美國注冊會計師協(xié)會（American Institute of Certified Public Accountants）。1936年，AICPA與1921年成立的美國注冊會計師公會（American Society of Certified Public Accountants）進行了合并。截止2005年底，AICPA擁有327，135名正式會員。在一個多世紀的歷程中，它由小到大、由弱變強，成為當今世界上至富影響力的會計職業(yè)組織。

　　AICPA設(shè)有以下委員會：會計及檢查服務(wù)委員會、會計準則執(zhí)行委員會、同業(yè)互查委員會、審計準則委員會、考試委員會、管理后續(xù)教育委員會、信息技術(shù)執(zhí)行委員會、咨詢服務(wù)執(zhí)行委員會、個人財務(wù)計劃執(zhí)行委員會、私營公司業(yè)務(wù)執(zhí)行委員會、職業(yè)道德執(zhí)行委員會、SEC業(yè)務(wù)部門執(zhí)行委員會，以及稅務(wù)執(zhí)行委員會等。

　　AICPA擁有規(guī)則制訂權(quán)、業(yè)務(wù)監(jiān)管權(quán)和部分違規(guī)處罰權(quán)。AICPA對注冊會計師和會計師事務(wù)所的管理通過以下幾個方面進行：

　　1. 制定準則和規(guī)則。包括制定審計準則、編報和審閱準則、其他鑒證準則、質(zhì)量控制準則、咨詢服務(wù)和納稅實務(wù)準則以及職業(yè)行為守則。

　　2. 組織注冊會計師考試和閱卷。

　　3. 進行后續(xù)教育。

　　4. 促進準則和規(guī)則的實施。

　　The American Institute of Certified Public Accountants (AICPA) is the national, professional association of CPAs in the United States, with more than 330,000 members, including CPAs in business and industry, public practice, government, and education; student affiliates; and international associates. It sets ethical standards for the profession and U.S. auditing standards for audits of private companies; federal, state and local governments; and non-profit organizations.

　　Approximately 40% of its members are engaged in the practice of public accounting, in areas such as auditing, accounting, taxation, general business consulting, business valuation, personal financial planning and business technology. The majority (60%) of its members are CPAs who work in industry, government and education. However, because of the AICPA's major role in self-regulation of most practicing CPAs, a large part of the AICPA's resources are devoted to this function and to related programs to help CPAs maintain professional competence.

　　The AICPA's overriding role is to promote and enhance the profession of accounting. To accomplish this, it has a variety of functions that include: providing group member benefits; preparing the Uniform CPA Examination; developing CPA professional standards; providing technical support to CPA members in many areas of practice; operating the profession's public relations programs; providing support to the academic community and representing the profession before Congress and federal agencies.

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