Institute of Public Accountants was created in 1923.

The American Institute of Certified Public Accountants (AICPA) is a leading national organization for certified public accountants (CPAs) in the United States.

The financial statement audit is a key service of public accountants.

Not all accountants work as public auditors. Those who work for corporations as financial managers, management accountants, and internal auditors may be CPAs, but a significant number are not.

Japanese Institute of Certified Public Accountants was created in 1949.