The AICPA (American Institute of Certified Public Accountants) is the association that develops and scores the Uniform Certified Public Accountants examination. Individuals seeking to qualify for public accountant certification in the United States are required to pass the CPA Examination.
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The AICPA was founded in 1887 and represents certified public accountants with regards to the profession's rule-making and standard-setting. The organization serves as an advocate before legislative bodies, public interest groups and other professional organizations, provides educational guidance materials to its members and monitors and enforces member compliance with certified public accountants' technical and ethical standards. The AICPA has nearly 386,000 members in 128 countries.