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American Institute of Certified Public Accountants (AICPA)

The AICPA is the accounting profession’s largest member association, representing many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for audits of private companies, nonprofit organizations and federal, state, and local governments. The AICPA issued Statement of Position (SOP) 94-4-1. (See also FASB Statement of Position (FSP) AAG INV-1 and book value accounting.)

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