Public Accounting Highlights

Public accountants provide a range of services to protect the public interest – everything from auditing corporate financials to helping individuals plan their financial futures. We are committed to members’ success as they play a critical role in the global marketplace and to positioning the CPA as one of the world’s premier accounting designations. Following are key Association initiatives to advance public accounting and enhance capabilities of members.

Audit and Accounting Quality

Enhancing Audit Quality is a comprehensive initiative to drive higher audit quality that helps accounting firms continue to meet the needs of a complex business environment.

Employee Benefit Plan Audit Quality Center is a voluntary membership center that helps firms and state audit organizations with the challenges of performing governmental audits, including single audits and Yellow Book audits.

Governmental Audit Quality Center is a voluntary membership center that promotes the importance of quality governmental audits and the value of such audits to purchasers of governmental audit services.

Technical Hotline (for A&A inquiries) offers members free assistance concerning issues related to accounting and financial reporting, auditing and attestation, compilation, preparation and review standards.

Center for Plain English Accounting is a technical resource helping regional and local member firms to understand and implement accounting, auditing, attest, review, compilation, preparation and QC standards.

Peer Review serves the public interest by promoting the quality of accounting, auditing and attestation services performed by AICPA members.

Client Advisory Services

Public accounting encompasses many areas. The AICPA treats each of these areas both individually and as part of a comprehensive slate of client services, including specialized credentials that demonstrate mastery.

Tax is the home for CPA tax professionals seeking the edge they need to achieve success for themselves and their clients.

PFP (Personal Financial Planning Section) supports CPAs who provide estate, tax, retirement, risk management and investment planning advice with tools, information and guidance.

FVM (Fair Value Measurement) resource center helps CPAs and finance professionals find learning and resources needed to advance their skills in fair value measurement.

FVS (Forensic and Valuation Services Section) provides members and ABV, CFF and CEIV credential holders with an array of resources, tools and information about forensic accounting and business valuation services.

IMTA (Information Management and Technology Assurance Section) is for CPAs who offer assurance services and information management support for their clients, helping them to build skills and provide business insight through IT.

CPA Pipeline

The Uniform CPA Examination is developed, maintained and graded by the AICPA, and ensures that those who pass have the requisite knowledge and skills to become licensed U.S. CPAs.

We have several initiatives and programs to attract students to the CPA profession. Visit our Shaping Tomorrow page to learn about our pipeline efforts.


AICPA Professional Ethics Division enforces Code of Professional Conduct and offers resources and support to guide CPAs in ethical decision making.

Financial Reporting

Financial Reporting Center offers tools and resources to help members meet the challenges of providing high quality financial reporting.

Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs™) helps the U.S. small business community deliver financial statements in a useful and cost-effective way.

Practice Management

Firm Practice Management/Private Companies Practice Section supports CPA firms of all sizes by providing targeted and customizable resources and networking opportunities.


Credentials and certificate programs help members build expertise in specialty areas including  personal financial planning, information technology and forensics.