The AICPA is a very complicated and unique entity that continues to amaze me. In large part, it is because of the many roles that it performs with regard to the CPA profession and the significant impact it has on individual CPAs, firms, and companies.

My first significant contacts with the AICPA involved covering a number of failed initiatives. That probably colored my and others’ perception of the Institute for a while. Fast forward many years later, and confirmed further from what I recently observed at the AICPA Spring Council meeting, I believe the AICPA has significantly transformed itself. It is now tackling issues of more immediate relevance to its membership, and its initiatives are more varied and vetted better to obtain great feedback at the initial developmental stages. 

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