The bylaws of the American Institute of Certified Public Accountants (AICPA) and the resolutions of the AICPA’s governing Council set out how the organization is governed and structured, its operations, how its affairs are regulated, and support the organization and its purposes. The AICPA’s purposes are described in section 101 of the bylaws as follows:
Connect and unite Certified Public Accountants (CPAs) in the U.S.;
Promote and maintain high professional standards of practice;
Assist in the maintenance of standards for