American Institute of Certified Public Accountants

Japanese: アメリカ会計士協会 - あめりかかいけいしきょうかい
American Institute of Certified Public Accountants

…In the UK, the Institute of Chartered Accountants of England and Wales (ICA) was founded in 1880, and in the US, the American Institute of Accountants (AIA) was formed in 1916 (its origins date back to 1887) (in 1957, it became the American Institute of Certified Public Accountants, or AICPA). In Japan, too, due to the need for professional accountants, the Certified Public Accountant Act was enacted in 1927, marking the beginning of the certified public accountant system. …

*Some of the glossaries that refer to the American Institute of Certified Public Accountants are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

Japanese:

…イギリスでは1880年にイングランドおよびウェールズ勅許会計士協会(イギリス勅許会計士協会。略称ICA)が設立され,アメリカにおいては1916年(起源は1887年にさかのぼる)アメリカ会計士協会(AIA)が組織された(1957年,アメリカ公認会計士協会=AICPAになる)。日本においても,職業会計人の必要性から,1927年に計理士法が立法化され,会計士制度の端緒となった。…

※「アメリカ会計士協会」について言及している用語解説の一部を掲載しています。

出典|株式会社平凡社世界大百科事典 第2版について | 情報

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