The AICPA (American Institute of Certified Public Accountants) is the national professional organization for CPAs (Certified Public Accountants) in the United States. Founded in 1887, it sets ethical standards, auditing guidelines, and professional requirements for accountants.
The AICPA is responsible for developing key frameworks like SSAE 18 and the SOC reporting system, which are widely used to evaluate the security, privacy, and integrity of financial and data systems in businesses.
