Authority and currency
About this authority
- Publisher
- AICPA & CIMA
- Standing
- Primary authority
- Version
- Current web page
- Relevant parts
- When was the AICPA founded?
- Currency
- current · checked Aug 7, 2026
The FAQ identifies 1887 as the AICPA's institutional starting point and states the profession's commitments. Historical entries use it to distinguish the professional association from later standard setters and regulators, not as proof that the stated ideals were always achieved.