American Institute of Certified Public Accountants

About AICPA

The American Institute of Certified Public Accountants (AICPA) is the national professional organization for Certified Public Accountants in the United States. Founded in 1887, the AICPA sets ethical standards for the accounting profession, develops the CPA examination, and provides continuing education, technical guidance, and advocacy for CPAs and the accounting profession.

The AICPA serves the accounting profession—individual CPAs, accounting firms, and the broader business community that relies on professional accounting standards and guidance. It operates as a membership organization representing over 400,000 CPAs.

Service Offerings

The AICPA's core functions include:

• CPA Examination: Develops and administers the Uniform CPA Examination for accountant licensure.
• Professional Standards: Issues auditing standards, ethical guidelines, and technical practice aids for CPAs.
• Continuing Education: Provides CPE courses, conferences, and professional development for accounting professionals.
• Advocacy: Represents the profession in regulatory and legislative matters affecting accounting and auditing.

The AICPA operates as a professional membership organization setting standards, providing education, and advocating for the accounting profession's interests.

Approach and Positioning

The AICPA positions itself as the voice of the CPA profession in the United States, focused on maintaining professional standards, supporting CPA competency, and advocating for the profession in policy discussions. They set ethical guidelines and provide authoritative guidance that CPAs follow in practice.

What sets the AICPA apart is their role as the profession's standard-setter and representative body, with authority over the CPA examination and ethical standards that all practicing CPAs must meet.

Key functions include:

• Authority over CPA examination and professional standards
• Technical guidance and practice resources for accountants
• Advocacy for the profession in regulatory matters
• Professional development and continuing education infrastructure

How Omniga Compares to AICPA

The AICPA is a professional standards organization for accountants, while Omniga is a finance orchestration platform serving businesses and finance professionals—they operate in entirely different domains.

The AICPA sets standards, develops examinations, and advocates for the accounting profession. Omniga provides software and services for finance operations. In practice, Omniga serves finance professionals (some of whom are CPAs) and builds tools for modern finance workflows, while the AICPA establishes the professional standards and ethical guidelines those professionals follow.

Key differences:

• Type: AICPA is a professional standards and membership organization; Omniga is a commercial software and services company
• Function: AICPA sets standards, administers CPA exams, and provides professional education; Omniga provides finance orchestration tools and services
• Users: AICPA serves the accounting profession as members; Omniga serves businesses and finance professionals as customers

These organizations serve different roles in the finance ecosystem: AICPA as the profession's standard-setter and representative body, Omniga as a provider of operational finance tools and services.