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AICPA.Org
The American Institute of Certified Public Accountants is the national, professional organization for all Certified Public Accountants. Its mission is to provide members with the resources, information, and leadership that enable them to provide valuable services in the highest professional manner to benefit the public as well as employers and clients.

Applying for AICPA Foundation Grants
Information about the application and review process for AICPA Foundation grants.
AICPA Gold Medal Award of Distinction Winners
The Gold Medal Award of Distinction recognizes a person whose influence on the accounting profession as a whole is especially notable in comparison to other industry leaders. * Indicates the award was given Posthumously AICPA
Letters of Comment on Exposure Draft of Proposed Statement on Auditing Standards, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
Comments received on exposure draft on proposed SAS, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
Expert Panel - Stockbrokerage and Investment Banking
The Stockbrokerage and Investment Banking Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for stockbrokerage and investment banking institutions by bringing together knowledgeable parties in this specialized area.
Expert Panel - State and Local Governments
The State and Local Governments Entities Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for state and local government entities by bringing together knowledgeable parties in this specialized area. This page contains
Considerations in Negotiating and Drafting Gift Agreements
Read this article for tips on negotiating and drafting gift agreements. Plus, download a sample gift agreement.
Compliance Issues for Fundraising Organizations
This article summarizes the challenging compliance issues associated with special events.
Frequently Asked Questions: Tax-Exempt Church Schools
Churches face a number of unique tax compliance issues. In response to members' questions, the AICPA Not-for-Profit Section has compiled a list of FAQs regarding church schools.
Tips for Designing Functional Expense Allocation
A well-designed expense allocation system is an absolute necessity for high-performing not-for-profits. Yet, for many working in the not-for-profit sector, it presents a challenge for organizations and their auditors. From a financial manager’s standpoint, selecting and implementing a cost
Are Gaming Activities Worth the Gamble?
Special events are a popular way to raise money for good causes. When those events include gaming activities, such as bingo, raffles, casino nights and poker tournaments, they can draw big crowds with even bigger pocket books. However, beware: overlooking the compliance requirements can land a
Help! IRS Form 990 Doesn’t Align with the New Not-for-Profit Accounting Standard
This article provides recommendations to help not-for-profit organizations that have implemented the FASB's new financial reporting standard complete the IRS Form 990, if the IRS does not update the form to reflect the new accounting standards.
FASB's New Standard Aims to Improve Not-for-Profit Financial Reporting
The FASB's new standard (ASU 2016-14) will considerably change the financial reporting framework for not-for-profit entities.
Depository Institutions, Are You Prepared to Implement the Revenue Recognition Standard?
Gain a full understanding of the potential impact of the Revenue Recognition standard (Topic 606).
CPA Marketing Toolkit for Small Business
Resources to help CPAs educate small business owners about the services CPAs provide and promote to CPAs as a trusted adviser. These tools allow CPAs to position and promote their practice to businesses at different stages—starting, growing and changing.
Expert Panel - Insurance
The Insurance Entities Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for insurance entities by bringing together knowledgeable parties in this specialized area. This page contains additional information about the
2017 Peer Review Firm Terminations
If a reviewed firm is found to be deficient in its performance the AICPA Peer Review Board may take actions leading to the termination of the firm’s enrollment or participation in the AICPA Peer Review Program.
ASU 2017-12 Changes to Accounting for Hedging Activities
The amendments in ASU 2017-12 apply to any entity that elects to apply hedge accounting in accordance with U.S. GAAP.
The Future of CPA Exam Testing is Coming...
The AICPA Examinations team periodically conducts beta testing for new item types, software updates, and other potential changes to the Uniform CPA Examination. This page provides information related to the latest opportunities for candidates to participate in this tests.
AICPA Non-CPA Section Associate Membership Logos
The AICPA Marketing Tool Kit provides members with various high and low resolution versions of the new Non-CPA Section Associate of AICPA logo.
AICPA Membership Logo (Individual)
The AICPA Marketing Tool Kit provides members with various high and low resolution versions of the new Member of AICPA logo.

AICPA.Org Business Industry & Government
The American Institute of Certified Public Accountants is the national, professional organization for all Certified Public Accountants. Its mission is to provide members with the resources, information, and leadership that enable them to provide valuable services in the highest professional manner to benefit the public as well as employers and clients.

Government Performance and Accountability Committee (GPAC)
2017 AICPA Government Performance and Accountability Committee (GPAC) Committee
2017 Outstanding CPA in Government Impact Award Winner, Local Level: Timothy M. O’Brien, CPA, CGMA, CFA
2017 Outstanding CPA in Government Impact Award Winner, Local Level: Timothy M. O’Brien, CPA, CGMA, CFA
2017 Government Briefs
This page contains the AICPA Government briefs released in 2017.
Using Flexible Budgeting to Improve Sustainability Measures
This article creates an opportunity for CPAs in business and industry, who can use their expertise to provide the companies they work for with an appropriate characterization of the information by using flexible budgeting to improve Sustainability Measures.
2017 Outstanding CPA in Government Awards
The AICPA Outstanding CPA in Government Awards recognize the achievements of individual CPAs employed in government at the local, state and federal levels. Through their accomplishments, award recipients and nominees demonstrate the importance and contribution of CPA skills and competencies to the
2017 Outstanding CPA in Government Career Award Winner, Jan I. Sylvis, CPA CGMA, CGFM
2017 Outstanding CPA in Government Career Award Winner, Jan I. Sylvis, CPA CGMA, CGFM
2017 Outstanding CPA in Government Impact Award Winner, Federal Level: Gloria Jarmon, CPA, CGFM
2017 Outstanding CPA in Government Impact Award Winner, Federal Level: Gloria Jarmon, CPA, CGFM
Impact Award Criteria
This section defines the Impact Award nomination criterion including the eligibility and selection process for Outstanding CPAs in Government Impact Award winners.
Career Contribution Award Criteria
This section defines the Career Contribution Award nomination criterion including the eligibility and selection process for the Outstanding CPAs in Government Career Contribution Award winners.
ERM Task Force
The AICPA Enterprise Risk Management (ERM) Task Force was formed to streamline current, relevant information on the AICPA website and consolidate the information in a useful, user-friendly manner for those working in Business, Industry & Government.
Guidance
These external links are for CPAs practicing at various levels of government who wish to visit other accounting-related sites on the Internet.
Americas Regions Advisory Panel (AmRAP)
To consider global issues relating to AICPA relations with its members in business and industry, provide direction to the Business and Industry Resource Center, identify future trends and issues to be addressed, ensure proper representation of business and industry members on AICPA council, board
Using Flexible Budgeting to Improve Sustainability Measures, Part II
This article creates an opportunity for CPAs in business and industry, who can use their expertise to provide the companies they work for with an appropriate characterization of the information by using flexible budgeting to improve Sustainability Measures.
The Prince's Accounting for Sustainability Project
The American Institute of Certified Public Accountants is a member of the Accounting Bodies Network, established by The Prince’s Accounting for Sustainability Project (A4S) to bring together the largest accounting bodies from across the globe, to help minimize the
E&Y- Seven Things CEOs and Boards Should Ask About Triple-Bottom-Line Reporting
Link to Seven Things to Ask This E&Y paper provides a summary of the major issues a company’s CEO and Board should discuss when considering sustainability or “triple-bottom-line” reporting for the first time.   The report is framed around the following seven
2016 Government Briefs
This page contains the AICPA Government briefs released in 2016.
CGMA Advisory Task Force
An executive level subcommittee of GPAC that will serve as an advocate and innovator for the development, testing and support of CGMA Government products (Briefs, articles, tools, etc.) for those working in government.
Outstanding CPA in Government Awards 2016
The AICPA Outstanding CPA in Government Awards recognize the achievements of individual CPAs employed in government at the local, state and federal levels. Through their accomplishments, award recipients and nominees demonstrate the importance and contribution of CPA skills and competencies to the
2016 Outstanding CPA in Government Career Contribution Award Winner: Sam M. McCall, PhD, CPA, CGMA, CGFM, CIA, CGAP, CIG
2016 Outstanding CPA in Government Career Contribution Award Winner: Sam M. McCall
2016 Outstanding CPA in Government Impact Award Winner, Federal Level: Paul Curtis, CPA
2016 Outstanding CPA in Government Impact Award Winner, Federal Level: Paul Curtis, CPA.

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