American Institute of Certified Public Accountants (AICPA)

The AICPA develops standards for audits of private companies and other services, provides educational guidance materials to members, develops the Uniform CPA Examination, and enforces compliance with the profession’s technical and ethical standards.



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Industry update – Highlights From AICPA’s Conference On Regulatory Developments

PwC Partner Beth Paul discusses internal control over financial reporting, the need for adequate talent in the accounting profession, and other themes from the 2016 AICPA National Conference on current SEC & PCAOB developments.

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Exposure drafts

AICPA proposes revised definitions of client and attest client as well as related definitions, interpretations and other guidance

The Professional Ethics Executive Committee is exposing for comment revisions to the definitions of “Client” (ET sec. 0.400.07) All ET sections can be found in AICPA, Professional Standards. and “Attest Client” (ET sec. 0.400.03), including the relocation of the government provision from the definition of “Client” to the “Simultaneous Employment or Association With an Attest Client” interpretation (ET sec. 1.275.005) under the Independence Rule (ET sec. 1.200.001). Comments are due May 15, 2017.

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Beth Paul
US Strategic Thought Leader, National Professional Services Group

Pat Durbin
US Standard Setting Leader, National Professional Services Group

David Schmid
International Accounting Leader, National Professional Services Group

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