The American Institute of CPAs (AICPA), launched in 1887, is the world's largest organization for accounting professionals, with more than 431,000 members in 130 countries and territories. In addition to setting standards for private company audits and enforcing ethical practices, AICPA offers members a range of educational guidance materials. Members can give back through participation in AICPA volunteer groups.
On AICPA Volunteer Central, prospective volunteers can apply to any of nearly 200 groups, all created to promote the interests of CPAs, maintain professional standards, and provide services to members. These groups comprise members with diverse accounting experience in practice areas such as business, education, government, and consulting.
AICPA volunteer groups include advisory groups, councils, boards, subcommittees, and task forces, the latter usually focusing on a certain issue or project. Specific volunteer group examples include the Employee Benefits Plans Expert Panel, International Taxation Technical Resource Panel, and the Center for Audit Quality Governing Board.
All volunteer groups have different member requirements and qualifications. The Board of Examiners, responsible for oversight of the CPA Examination, is an 18-member board with seven members appointed via AICPA nomination, eight members appointed by the National Association of State Boards of Accountancy, and three nonvoting psychometricians (scientists who study psychological measurements). Members connect three times per year for a total of five days of virtual and in-person meetings.
Other groups, including the CFF Credential Committee, require more commitment from members. The CFF Credential Committee sets qualification requirements for CFF credential applicants, creates the CFF exam, and develops initiatives to recruit new credential holders. Members of this committee meet seven times per year and commit to approximately 200 hours of volunteer time. Other groups, including The Corporations & Shareholders Taxation Technical Resource Panel and the Employee Benefits Tax Technical Resource Panel, require an annual commitment of only 25 hours.
State societies, associated firms, and other AICPA members typically recommend volunteers for these groups. Volunteers are appointed for a one-year term that may be extended up to three years. The volunteer group chairperson and other staff evaluate volunteer performance. Members can serve a fourth term only if they are appointed chairperson.
Volunteer group appointments for committees, subcommittees, resource panels, expert panels, boards, and centers are made during an annual meeting in February. The AICPA holds an additional meeting in September for appointments to the Board of Directors, Peer Review Board, Joint Trial Board, and Council. Taskforce appointments occur as needed throughout the year and do not follow the same appointment process as other AICPA volunteer groups.
Twelve volunteer groups, known as Technical Committees, are authorized to make public statements on relevant matters without waiting for approval or guidance from the Board or Council. These groups include the Professional Ethics Executive Committee, Personal Financial Planning Executive Committee, and Forensic and Evaluation Services Executive Committee.
Volunteer group members can hold one of 35 roles in the various groups. Positions include executive director, board chair, secretary-treasurer, vice president, and technical advisor. Combined, more than 2,000 volunteers serve on these groups to carry out the AICPA's mission and ensure its smooth operation.
