What is the professional organization for certified public accountants?

The American Institute of Certified Public Accountants (AICPA) is the professional organization that represents certified public accountants (CPAs) in the United States. This organization plays a crucial role in establishing auditing standards and ethics for CPAs, as well as promoting the profession to ensure that CPAs meet the highest professional standards. AICPA provides training, sets guidelines for practice, and helps with continuing education, which is essential for maintaining CPA certification.

The other organizations mentioned serve different functions. The Financial Accounting Standards Board (FASB) is primarily responsible for establishing accounting standards for financial reporting, not specifically for CPAs. The International Accounting Standards Board (IASB) works on global accounting standards (IFRS) and does not focus on CPAs in the U.S. Lastly, the Securities and Exchange Commission (SEC) is a government regulator overseeing security transactions, but it does not represent or oversee the CPA profession itself. Therefore, AICPA is the correct answer as it specifically supports and represents CPAs.