ShmoopTube

Where Monty Python meets your 10th grade teacher.

Search Thousands of Shmoop Videos


Derivatives Videos 155 videos

Finance: What is Counterparty Risk?
9 Views

What is Counterparty Risk? Counterparty risk is the risk to either party within a transaction that the other will not or be unable to abide by the...

Finance: What is a Country Basket (Index Fund)?
30 Views

What is a Country Basket (Index Fund)? Investing internationally can be a challenge, as foreign exchange, different accounting rules, time zones an...

Finance: Who is Warren Buffett?
16 Views

Who is Warren Buffett, and how do we get him to give us a loan...?

See All

Finance: What is AICPA? 6 Views


Share It!


Description:

What is AICPA? The AICPA is the American Institute of Certified Public Accountants, or CPAs. It is the group of accountants that basically make all of the rules for the accounting profession and those who want to join it. They do things like set auditing standards for the use of accountants, write CPA exams, and provide further certifications for current CPAs.

Language:
English Language

Transcript

00:00

Finance a la shmoop what is the AICPA alright people when you think wild and [People dancing in a club]

00:08

crazy parties rock stars jumping into swimming pools from the seventh floor [Man jumps off rooftop into swimming pool]

00:12

teenagers in skimpy swimsuits running down the halls of hotels you don't think

00:18

of the AICPA why because it stands for the American Institute of Certified

00:24

Public Accountants and their parties are just different [Group of people sipping cocktails]

00:28

yeah the AICPA is responsible for setting US accounting standards it

00:32

sets ethical standards so there isn't a CPA somewhere writing off weekly [Roosters preparing to fight]

00:37

trips to a cockfighting arena as, you know travel expense it sets all kinds of

00:42

professional standards as well like common tax practices, financial statement

00:47

auditing practices and quality control for accounting firms so that no matter

00:52

which accounting office you visit the coffee in the lobby can't be cold [Man drinking coffee]

00:57

come on AICPA you can do better than that all right well the AICPA also puts

01:01

together and grades the exam you have to take if you want to become one of those [Boy studying for exam]

01:06

accountant people the uniform CPA exam ...Fail to pass that

01:11

baby and you may only be able to get a job counting actual beans not the [Man counting beans on conveyor belt]

01:16

financial ones so yeah the AICPA is the wizard behind

01:19

the curtain of the world of CPA-ing certified public accounting yeah they're

01:24

they're just concerned with a different kind of green like AC/DC green [Man singing AC/DC into microphone]

Related Videos

GED Social Studies 1.1 Civics and Government
39794 Views

GED Social Studies 1.1 Civics and Government

Fake News
11938 Views

How do you tell fake news from real news?

Finance: What is Bankruptcy?
260 Views

What is bankruptcy? Deadbeats who can't pay their bills declare bankruptcy. Either they borrowed too much money, or the business fell apart. They t...

Finance: What is a Dividend?
1777 Views

What's a dividend? At will, the board of directors can pay a dividend on common stock. Usually, that payout is some percentage less than 100 of ear...

Finance: How Are Risks and Rewards Related?
589 Views

How are risk and reward related? Take more risk, expect more reward. A lottery ticket might be worth a billion dollars, but if the odds are one in...