The American Institute of Certified Public Accountants (AICPA) is a non-profit organization representing CPAs in the U.S. It sets ethical standards, develops the Uniform CPA Examination, and offers specialty credentials like ABV and PFS[1][3]. The AICPA serves professionals in business, public practice, government, and education[5]. Its unique selling proposition is its role in setting auditing standards and providing global recognition through the Chartered Global Management Accountant (CGMA) designation, co-created with CIMA[1][3]. The AICPA's target audience includes CPAs and accounting professionals worldwide.