<P> Founded in 1887 , the American Institute of Certified Public Accountants ( AICPA ) is the national professional organization of Certified Public Accountants ( CPAs ) in the United States , with more than 418,000 members in 143 countries in business and industry , public practice , government , education , student affiliates and international associates . It sets ethical standards for the profession and U.S. auditing standards for audits of private companies , non-profit organizations , federal , state and local governments . It also develops and grades the Uniform CPA Examination . The AICPA maintains offices in New York City ; Washington , DC ; Durham , NC ; and Ewing , NJ . The AICPA celebrated the 125th anniversary of its founding in 2012 . </P>
what is the primary role of the american institute of certified public accountants aicpa
It sets ethical standards for the profession and U.S. auditing standards for audits of private companies , non-profit organizations , federal , state and local governments . It also develops and grades the Uniform CPA Examination .