American institute of certified public accountants, Financial Accounting

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American Institute of Certified Public Accountants (AICPA) - National professionalmembership organization which represents practicing CERTIFIED PUBLIC ACCOUNTANTS(CPAs). AICPA establishes ethical and auditing standards as well as standards for otherservices performed by its members. Through committees, it develops guidance for specializedindustries. It participates with FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) andGOVERNMENT ACCOUNTING STANDARDS BOARD (GASB) in establishing accountingprinciples.


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