Have you ever heard of the American Institute of Certified Public Accountants? Chances are, if you're in the accounting industry, you have. But did you know that the AICPA is just one part of a larger organization known as the American Accounting Association? And that's not even the whole story. In this article, we'll take a closer look at the American Accounting Association and its various components, including the AICPA, and what they do for the accounting profession.

What is the American Accounting Association?

The American Accounting Association (AAA) is a non-profit organization that was founded in 1916. Its mission is to promote excellence in accounting education, research, and practice. The AAA has over 7,000 members worldwide, including accounting educators, researchers, and practitioners.

The American Institute of Certified Public Accountants (AICPA)

The AICPA is the largest professional organization for certified public accountants (CPAs) in the United States. It was founded in 1887 and has over 400,000 members. The AICPA sets ethical standards for the profession, provides continuing education for its members, and advocates for the profession on legislative and regulatory issues.

The Institute of Management Accountants (IMA)

The IMA is a professional organization for management accountants and financial professionals. It was founded in 1919 and has over 140,000 members worldwide. The IMA provides continuing education, networking opportunities, and advocacy for the profession.

The National Association of State Boards of Accountancy (NASBA)

The NASBA is a non-profit organization that serves as a forum for the 55 state boards of accountancy in the United States. Its mission is to enhance the effectiveness of state boards of accountancy in regulating the accounting profession. The NASBA also administers the Uniform CPA Exam, which is required for licensure as a CPA in the United States.

The Governmental Accounting Standards Board (GASB)

The GASB is an independent organization that sets accounting and financial reporting standards for state and local governments in the United States. It was founded in 1984 and is funded by the Financial Accounting Foundation (FAF). The GASB's mission is to improve financial reporting by state and local governments.

The Financial Accounting Standards Board (FASB)

The FASB is an independent organization that sets accounting standards for public companies in the United States. It was founded in 1973 and is funded by the Financial Accounting Foundation (FAF). The FASB's mission is to establish and improve financial accounting and reporting standards to provide useful information to investors and other users of financial statements.

The Center for Audit Quality (CAQ)

The CAQ is a non-profit organization that was established in 2007 by the AICPA. Its mission is to enhance the quality of public company auditing and promote investor confidence in financial reporting. The CAQ conducts research, provides education and training, and advocates for the profession on regulatory and legislative issues.

The Association of International Certified Professional Accountants (AICPA and CIMA)

The AICPA and the Chartered Institute of Management Accountants (CIMA) merged in 2017 to form the Association of International Certified Professional Accountants. The organization has over 650,000 members and students in more than 179 countries. Its mission is to drive a dynamic accounting profession that works every day to build trust, create opportunity, and grow prosperity worldwide.

Conclusion

The American Accounting Association and its various components play a critical role in the accounting profession. From setting ethical standards to providing continuing education to advocating for the profession on legislative and regulatory issues, these organizations help ensure that the accounting profession remains strong and vibrant. Whether you're an accounting educator, researcher, or practitioner, the AAA and its components offer valuable resources and support to help you succeed in your career.

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