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Gale Directory of Company Histories: American Institute of Certified Public Accounts.

With over 330,000 members, The American Institute of Certified Public Accountants (AICPA) is the premier professional organization for certified public accountants in the United States. As such, it strives to provide its membership with the resources, information, and leadership that enable them to serve the public and clients in a professional manner. Members of the AICPA must have a valid license to practice accounting (having passed the required examinations), be employed in an AICPA-approved institution, and abide by the organization's bylaws. Consisting of a board of directors, a governing council, and a joint trial board, the AICPA institutes programs and policies, while also providing for uniform enforcement of professional standards by adjudicating disciplinary charges against state society and AICPA members.

In 1887, several men, the majority of them Scottish or English chartered accountants who had settled in the United States and started practices there, founded and incorporated the American Association of Public Accountants. Until that time, the profession was vaguely defined; the founding members of the AICPA set out to ensure that accountancy gained respect as a profession through practicing accountants who acted competently and professionally.

The membership grew to around 30 in the first year and 45 active members were listed in 1896. In 1905 the association merged with the Federation of Societies of Public Accountants in the United States of America, which had been founded in 1902. There were 266 members. The organization began publishing a periodical, The Journal of Accountancy, that year. A permanent secretariat for the body was established in 1911. The merged group had retained the name American Association of Public Accountants, but in 1916 it was reorganized as the Institute of Accountants in the United States of America, and shortly after this the name was changed to American Institute of Accountants.

The pre-1916 association essentially had been a federation of state societies; the reorganized body conferred on itself the power to accept applications for membership prepare its own admissions examination and draft and enforce a code of ethics for all its members. In the first 10 years after reorganization, the institute grew from 1,150 to 2,064 members.

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