CPAs are considered to have the highest and most rigorous requirements to practice and serve the public with their accounting needs. Each state has a different governing board that allows accountants to practice as Certified Public Accountants in the United States. The California Board of Accountancy is the governing board for Californians who want to represent people and entities with a presence in The Golden State.
Their mission is to protect consumers by ensuring only qualified licensees practice public accountancy in accordance with established professional standards. And, that all consumers are well-informed and receive quality accounting services from licensees they can trust.
The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 431,000 members, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.
The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.