The American Institute of Certified Public Accountants ( AICPA ) defines accountancy as " the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof.

The American Institute of Certified Public Accountants ( AICPA ) and the National Association of State Boards of Accountancy ( NASBA ) have analyzed the current system for gaining practice privileges across state lines and have concluded it simply does not work.

The American Institute of Certified Public Accountants ( AICPA ) was also instrumental in pulling together what eventually became XBRL International.

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