The AICPA is the world's largest member association representing the accounting profession, with more than 412,000 members in 144 countries and a history of serving public interest since 1887. Participants include CPAs, Attorneys, Financial Planners, Bank & Trust Officers, Investment Advisors and Insurance agents. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments.