Chapter 2 Organization and Structure of the Auditing Profess(13)

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CPA Firms is discussed in Chapter 3.) Non-CPAs employed by CPA firms and meeting other eligibility requirements may join one or more of the AICPA's member sections, but not the AICPA itself, as Section Associates and receive the same member section benefits as CPA members. Individuals who have passed the Uniform CPA Examination, but have not received their CPA certificates because they have not completed their experience requirements, may become AICPA Associates. College students and recent graduates who have not yet passed the CPA examination may become Student Affiliates. Chartered accountants and CPAs who are members of associations belonging to the International Federation of Accountants (IFAC) and who do not hold a CPA certificate issued by a U.S. jurisdiction may join the AICPA as International Associates.

The AICPA provides educational programs covering a wide range of technical and

professional subjects of interest to members in public practice, business, teaching, and government. The Institute also publishes the Journal of Accountancy and The Tax Adviser monthly, which are available to nonmembers as well as members; several newsletters of

interest to practicing members; and numerous pamphlets, reports, and studies. The Institute's Board of Examiners prepares and grades the semiannual CPA examinations on behalf of the 50 states and other licensing jurisdictions. Through its Professional Ethics Division, the AICPA issues Interpretations of the Principles and Rules of the Code of Professional Conduct, investigates complaints against members regarding unethical practices, and assists in investigating and presenting ethics cases referred to the Joint Trial Board.

(b) State Societies of CPAs

In addition to belonging to the AICPA, most CPAs belong to a state society of CPAs. The

purpose of the state societies is also to improve the profession and help their members better serve the public interest. To accomplish this, the state societies offer members continuing professional education courses, provide consultation services, maintain liaison with members of state legislatures and relevant administrative agencies of state governments, publish professional journals, clarify and enforce professional technical and ethical standards, and provide other services to members, such as various types of group insurance. Members of a state society are automatically members of a specific local chapter within the state, which holds regular meetings and coordinates its activities with those of the state society. (c) Institute of Internal Auditors

The Institute of Internal Auditors (IIA) was formed to promote the professionalism and education of internal auditors. The organization has more than 58,000 members in 224

affiliates throughout the world. It has developed professional standards and a code of ethics, and has identified a common body of practitioner knowledge. The Institute sponsors training seminars, conferences, research, and books and other publications, including a bimonthly journal entitled The Internal Auditor. The Institute's Board of Directors and other international committees set Institute policy. The IIA offers a certification program leading to the

professional designation of Certified Internal Auditor (CIA).