The AICPA, or American Institute of Certified Public Accountants, is a professional organization for certified public accountants in the United States. Founded in 1887, it sets ethical standards and provides guidance for accounting practices. The AICPA also administers the CPA exam, which is essential for individuals seeking to become licensed accountants. In addition to its role in certification, the AICPA offers resources such as continuing education, research, and advocacy for the accounting profession. It aims to enhance the quality of accounting services and promote the value of CPAs to businesses and the public.