Certified Information Privacy Manager (CIPM) Practice Exam

The American Institute of Certified Public Accountants (AICPA) is the organization responsible for setting standards for auditing and ethical practices among certified public accountants in the United States. The AICPA establishes the Generally Accepted Auditing Standards (GAAS), which guide auditors in conducting their work, ensuring that financial statements are presented fairly in accordance with the applicable accounting frameworks. Additionally, the AICPA's code of professional conduct outlines the ethical responsibilities of CPAs, thereby promoting integrity and ethical behavior within the profession.

Other organizations listed have different focuses: the International Accounting Standards Board (IASB) is concerned with developing and promoting international financial reporting standards; the Financial Accounting Standards Board (FASB) focuses on establishing accounting principles primarily in the U.S.; and the Institute of Internal Auditors (IIA) is dedicated to the profession of internal auditing rather than external auditing standards and ethical practices for public accountants.