2014-04-09T15:51:24-05:00 2013-07-31 221478099 COHNREZNICK LLP 4 BECKER FARM ROAD ROSELAND NJ 07068 990 2012-08-01 130432265 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AMER 9194024500 220 LEIGH FARM ROAD DURHAM NC 277078110 ANTHONY PUGLIESE 9194024500 2014-04-08 1 THOMAS LANNING P00851654 9732283500 2012 2015-11-30 17:44:51Z BARRY MELANCON 1211 AVENUE OF THE AMERICAS NEW YORK NY 10036 266536141 0 X WWW.AICPA.ORG X 1916 DC THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS IS A MEMBERSHIP ORGANIZATION WHOSE PRIMARY EXEMPT PURPOSES ARE TO SERVE AND UNITE THE ACCOUNTANCY PROFESSION, TO DEVELOP AND MAINTAIN HIGH PROFESSIONAL STANDARDS, TO ADVANCE THE SCIENCE OF ACCOUNTANCY, TO DEVELOP AND IMPROVE ACOUNTANCY EDUCATION AND TO PROVIDE FOR THE EXAMINATION OF CANDIDATES. 263 259 838 2500 4098290 -31314 113278540 116818006 90180551 86935544 2280779 8019915 7473444 8168645 213213314 219942110 4189156 4373112 0 0 109328377 73974269 0 0 0 125680243 126376648 239197776 204724029 -25984462 15218081 192414126 203927005 184733113 172972702 7681013 30954303 X THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS IS A MEMBERSHIP ORGANIZATION WHOSE PRIMARY EXEMPT PURPOSES ARE TO SERVE AND UNITE THE ACCOUNTANCY PROFESSION, TO DEVELOP AND MAINTAIN HIGH PROFESSIONAL STANDARDS, TO ADVANCE THE SCIENCE OF ACCOUNTANCY, TO DEVELOP AND IMPROVE ACOUNTANCY EDUCATION AND TO PROVIDE FOR THE EXAMINATION OF CANDIDATES. 0 0 MEMBERSHIP SERVICES: APPROXIMATELY 362,000 VOTING MEMBERS HAVE ACCESS TO A VARIETY OF MEMBERSHIP PRODUCTS & SERVICES, SUCH AS EDUCATIONAL SERVICES. UNIFORM CPA EXAMINATIONS: TOTAL NUMBER OF EXAM SECTIONS GRADED - APPROXIMATELY 245,000 CONTINUING PROFESSIONAL EDUCATION COURSES AND CONFERENCES; GAVE OVER 1,900 CPE PRESENTATIONS WITH NUMEROUS CPE INDIVIDUAL STUDY COURSES AND 80 CONFERENCES FOR MEMBERS. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 1 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 474 0 1 838 1 1 1 0 0 0 0 0 X 263 259 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 0 1 1 1 0 NC NY X ANTHONY PUGLIESE 9194024500 220 LEIGH FARM ROAD DURHAM NC 277078110 ALLYSON B BAUMEISTER 1.00 X 0 0 0 ANNE M NORTHUP 1.00 X 0 0 0 BARRY C MELANCON 40.00 2.00 X X 1649153 0 170265 CHARLES WEINSTEIN 1.00 X 0 0 0 FAYE D MILLER 1.00 X 0 0 0 GARY W REYNOLDS 1.00 X 0 0 0 GRANT ASHLEY 1.00 X 0 0 0 GREGORY J ANTON 1.00 0.50 X X 0 0 0 GULZARI L BABBER 1.00 X 0 0 0 HAROLD BAIRD 1.00 X 0 0 0 JAMES C BOURKE 1.00 X 0 0 0 JAY J MOELLER 1.00 X 0 0 0 JEAN M HOBBY 1.00 X 0 0 0 JEFFREY R HOOPS 1.00 X 0 0 0 KENNETH A MACIAS 1.00 X 0 0 0 KIMBERLY N ELLISON-TAYLOR 1.00 X 0 0 0 MARK L HILDEBRAND 1.00 X 0 0 0 MONICA S SONNIER 1.00 X 0 0 0 NANCY A BAGRANOFF 1.00 X 0 0 0 PAUL V STAHLIN 1.00 X 0 0 0 RICHARD J CATURANO 5.00 0.50 X X 11000 0 0 ROBERT GRAHAM 1.00 X 60700 0 0 RODNEY M HARANO 1.00 X 0 0 0 TERESA C MASON 1.00 X 0 0 0 THOMAS D FOARD 1.00 X 0 0 0 THOMAS E HILTON 1.00 X 0 0 0 TOMMYE E BARIE 1.00 X 0 0 0 WILLIAM A MCKENNA JR 1.00 X 66850 0 0 WILLIAM D SCHNEIDER SR 1.00 X 0 0 0 WILLIAM E BALHOFF 5.00 0.50 X X 0 0 0 WILLIAM L REEB 1.00 X 0 0 0 ANTHONY PUGLIESE 40.00 2.00 X 631301 0 71760 MICHAEL BUDDENDECK 40.00 1.00 X 286379 0 37269 ARLEEN THOMAS 40.00 X 631138 0 82378 CRAIG MILLS 40.00 X 412851 0 94926 CYNTHIA FORNELLI 40.00 X 1246291 0 63035 JANICE MAIMAN 40.00 X 438291 0 63437 MARK PETERSON 40.00 X 530621 0 74865 SUSAN COFFEY 40.00 X 623474 0 72564 RICHARD MILLER 40.00 X 137488 0 0 6725537 0 730499 57 1 1 0 KILPATRICK TOWNSEND & STOCKTON LLP 4208 SIX FORKS RD RALEIGH NC 27609 LEGAL 697496 COHNREZNICK LLP 4 BECKER FARM ROAD ROSELAND NJ 07068 ACCOUNTING 547833 PRICEWATERHOUSECOOPERS LLP 300 MADISON AVE NEW YORK NY 10017 CONSULTING 455854 COUTO SOLUTIONS CAL POLY TECHNOLOGY PARK SAN LUIS OBISPO CA 93401 WEB-BASED SOFTWARE SOLUTIONS 436090 HKMP TECHNOLOGIES 130 WEST 42ND ST NEW YORK NY 10036 TECHNOLOGY CONSULTING 337834 24 116818006 116818006 UNIFORM CPA/APFS EXAMS 900099 25739314 25739314 CONFERENCES 611430 24475191 24475191 PROFESSIONAL DEVELOPMENT 900099 15080363 15080363 TECHNICAL PUBLICATION 511130 14953307 14953307 MAGAZINE PUBLICATIONS 511120 6011357 2383117 3628240 676012 676012 86935544 2541758 2541758 6367338 254050 6113288 500004 500004 0 51572184 46094027 5478157 5478157 5478157 AFFINITY PROGRAMS - 900003 1249641 1249641 OTHER 900099 727702 727702 ADMIN FEE FROM INSURANCE TRUST 900099 216000 216000 -392036 -392036 1801307 219942110 84035006 4098290 14990808 X 4075029 32500 265583 7199037 64859468 -11786211 8682265 5019710 559351 771920 1397474 440353 24658352 3468686 7384306 9562254 1818710 8128320 8083784 17062799 348774 8283035 1193506 UNRELATED BUSINESS INCO -263769 SALES COMMISSIONS 12747057 REGULATION & LEGISLATIO 6555709 COMPUTER BASED TESTING 5079054 9096973 204724029 26740494 5150038 2242275 30137877 11292411 10909566 5641253 5386917 1588591 1289607 10877576 11869490 42847736 21877602 21934781 20970134 105086281 110931096 7010464 7282280 192414126 203927005 29321143 35935574 62776952 71598731 18750000 13810000 73885018 51628397 184733113 172972702 X 7681013 30954303 7681013 30954303 192414126 203927005 15218081 8055209 0 X X 0 1 X 1 0 0 0 0 109639657 3606465 3606465 3289190 317275 1390380 165107 1225273 18808978 6842847 11966131 22648378 14869648 7778730 20970134 -127354 DEFERED RENT 15213480 DEFERRED EMPLOYEE BENEFITS 32674747 COMPENSATED ABSENCE 2256166 DUE FROM SUBSIDIARY-CPA2BIZ, INC 878144 INVESTMENT IN JOINT VENTURE 733214 51628397 X DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE INSTITUTE HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND STATE JURISDICTIONS WHERE IT OPERATES. THE INSTITUTE DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. THE INSTITUTE'S U.S. FEDERAL INCOME TAX RETURNS PRIOR TO FISCAL YEAR 2010 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. AS OF JULY 31, 2013 AND 2012, THE INSTITUTE DID NOT RECOGNIZE ANY INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS 1 INST FOR ACCOUNTING PROFESSIONALS IN THE AMERICAS 0 1 PROGRAM SERVICE LEADING THE INTN'L RELATIONS TEAM AND ITS ACTIVITIES TO PROMOTE THE AICPA AND USCPA IN A GLOBAL ENVIRONMENT. 193765 ASSOCIATION FOR INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS 0 0 JOINT VENTURE JOINT VENTURE 542036 0 1 0 0 0 1 735801 0 735801 AUSTRALIA MEMBERSHIP FEE 61046 MALAYSIA MEMBERSHIP FEE 41537 UNITED KINGDOM CONTRIBUTION 100000 UNITED KINGDOM CONTRIBUTION 60000 1 0 1 0 1 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: THE ORGANIZATION PAID A MEMBERSHIP FEE TO A RELATED PROFESSIONAL ORGANIZATION. FORM 8865 SCHEDULE F, PART IV, LINE 5 THE ASSOCIATION HAS ATTACHED FORM 8865 TO THE 990. IN ADDITION, THE ASSOCIATION ALSO ATTACHED FORM 8865 TO THEIR FORM 990T. 1 AICPA FOUNDATION 220 LEIGH FARM RD DURHAM NC 27707 136169602 501(C)(3) 441500 MINORITY SCHOLARSHIPS, JUDICIAL COLLEGE ASCEND INC 120 WALL STREET 3RD FLOOR NEW YORK NY 10005 510527847 501(C)(6) 7000 CONVENTION BUSINESS PROFESSIONAL OF AMERICA 5454 CLEVELAND AVE COLUMBUS OH 43231 311135712 501(C)(3) 8800 SPONSORSHIP CHAPEL-HILL CARRBORO CHAMBER OF COMMERCE 104 S ESTES DRIVE CHAPEL HILL NC 27514 560798467 501(C)(6) 15100 MEMBERSHIP DC CHAMBER OF COMMERCE 1213 K STREET NW WASHINGTON DC 20005 237158230 501(C)(6) 377000 MEMBERSHIP FEES EBRIERF 1100 13TH ST NW SUITE 878 WASHINGTON DC 20005 521190398 501(C)(3) 25000 SUSTAINING PARTNER CONTRIBUTION FBLA-PBL INC 1912 ASSOCIATION DRIVE RESTON VA 201911591 501(C)(3) 6000 CONTRIBUTION GREATER DURHAM CHAMBER OF COMMERCE PO BOX 3829 DURHAM NC 27701 560207530 501(C)(6) 25000 MEMBERSHIP & MEETING SPONSORSHIP INTERNATIONAL FEDERATION OF ACCOUNTANTS 545 FIFTH AVENUE NEW YORK NY 10017 132915461 501(C)(6) 3064333 MEMBERSHIP DUES JUDICIAL COLLEGE 1864 N VIRGINIA ST MISC 358 RENO NV 86557 942427596 501(C)(3) 50000 CONTRIBUTION JUMPSTART COALITION 919 18TH STREET NW SUITE 300 WASHINGTON DC 20006 522031287 501(C)(3) 10500 EXHIBITOR FEE NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS INC 7249 A HANOVER PARKWAY GREENBELT MD 20770 237097490 501(C)(3) 15000 SPONSOR REGIONAL CONFERENCE XBRL 1050 CONNECTICUT AVENUE NW STE 400 WASHINGTON DC 20036 205592157 501(C)(6) 50000 MEMBERSHIP FEES 7 13 RESEARCH GRANTS 8 32500 SCHEDULE I, PART I, LINE 2: THE INSTITUTE VERIFIES THAT THE GRANT RECIPIENTS HAVE THE APPROPRIATE SKILLS AND MANAGEMENT TO ESTABLISH THE AGREED UPON PROGRAMS AND ARE COMPLIANT WITH THEIR EXEMPT PURPOSES. X X X X X X 1 1 X X X X X X 0 1 0 BARRY C MELANCON 1117705 0 492723 0 38725 0 155251 0 28575 0 1832979 0 0 0 ANTHONY PUGLIESE 474193 0 102825 0 54283 0 50425 0 26258 0 707984 0 16225 0 MICHAEL BUDDENDECK 286379 0 0 0 0 0 15909 0 23996 0 326284 0 0 0 ARLEEN THOMAS 514576 0 75005 0 41557 0 71522 0 18326 0 720986 0 16225 0 CRAIG MILLS 348722 0 60320 0 3809 0 79912 0 21551 0 514314 0 0 0 CYNTHIA FORNELLI 904412 0 301000 0 40879 0 49460 0 19693 0 1315444 0 0 0 JANICE MAIMAN 401330 0 6500 0 30461 0 63372 0 5925 0 507588 0 16225 0 MARK PETERSON 484158 0 0 0 46463 0 44553 0 35267 0 610441 0 16225 0 SUSAN COFFEY 515809 0 54064 0 53601 0 52054 0 26957 0 702485 0 16225 0 RICHARD MILLER 120988 0 0 0 16500 0 0 0 0 0 137488 0 16225 0 PART I, LINE 4B JANICE MAIMAN - $35,410 MARK PETERSON - $30,238 ANTHONY PUGLIESE - $38,058 ARLEEN THOMAS - $60,348 MICHAEL BUDDENECK - $27,474 CRAIG MILLS - $7,619 FORM 990, PART VI, SECTION A, LINE 6 INDIVIDUALS ARE ELIGIBLE TO BECOME VOTING MEMBERS IF THEY MEET AT LEAST ONE OF THE FOLLOWING CRITERIA: POSSESS A VALID AND UNREVOKED CPA CERTIFICATE ISSUED BY A LEGALLY CONSTITUTED AUTHORITY (THE ADMISSION REQUIREMENT BEFORE THE RECENT BYLAW CHANGE) AT ANY TIME POSSESSED A VALID CPA CERTIFICATE, AS LONG AS THE CERTIFICATE WAS NOT REVOKED AS A RESULT OF A DISCIPLINARY ACTION. FULFILL THE EDUCATION, EXAMINATION AND EXPERIENCE REQUIREMENTS OF THE UNIFORM ACCOUNTANCY ACT (UAA) FOR CPA CERTIFICATION. THIS INVOLVES COMPLETING 150 HOURS OF EDUCATION, PASSING THE CPA EXAM AND HAVING AT LEAST ONE YEAR OF WORK EXPERIENCE. THE UAA IS THE CERTIFICATION/LICENSURE MODEL APPROVED BY BOTH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY AND THE AICPA. FORM 990, PART VI, SECTION A, LINE 7A PER THE AICPA BYLAWS, THERE SHALL BE AT LEAST ONE MEMBER OF COUNCIL DIRECTLY ELECTED BY THE MEMBERS OF THE INSTITUTE IN EACH STATE HAVING ONE OR MORE PERSONS ON THE MEMBERSHIP LISTS OF THE INSTITUTE. THE TOTAL NUMBER OF DIRECTLY ELECTED MEMBERS OF COUNCIL SHALL BE EIGHTY-FIVE. THE NUMBER OF SEATS SHALL BE EQUITABLY ALLOCATED AMONG THE STATES IN DIRECT PROPORTION TO THE NUMBER OF INSTITUTE MEMBERS ENROLLED FROM EACH STATE. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF DIRECTORS SHALL ACT AS THE EXECUTIVE COMMITTEE OF COUNCIL BETWEEN MEETINGS OF COUNCIL, SHALL CONTROL AND MANAGE THE PROPERTY, BUSINESS, AND ACTIVITIES OF THE INSTITUTE, AND SHALL TAKE WHATEVER ACTION IT DEEMS DESIRABLE INCLUDING THE ESTABLISHMENT OF POLICIES FOR THE CONDUCT OF THE AFFAIRS OF THE INSTITUTE CONSISTENT WITH THE PROVISIONS OF THESE BYLAWS, RESOLUTIONS OF THE MEMBERSHIP, OR ACTIONS OF THE COUNCIL. AMENDMENTS TO THE BYLAWS AUTHORIZED BY THE COUNCIL SHALL BE SUBMITTED TO ALL OF THE MEMBERS OF THE INSTITUTE FOR A VOTE BY MAIL BALLOT, NO LATER THAN 180 DAYS FOLLOWING DISCUSSION OR AUTHORIZATION BY THE COUNCIL. IF AT LEAST TWO-THIRDS OF THOSE VOTING APPROVE SUCH PROPOSAL, IT SHALL BECOME EFFECTIVE AS AN AMENDMENT TO THE BYLAWS. MAIL BALLOTS SHALL BE CONSIDERED VALID AND COUNTED ONLY IF RECEIVED AS INSTRUCTED BY THE INSTITUTE FOR THE RETURN OF SUCH VOTES WITHIN SIXTY DAYS FROM THE DATE OF MAILING THE BALLOTS TO THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS ENGAGES AN INDEPENDENT CPA TAX PROFESSIONAL TO PREPARE THE FORM 990. BOARD MEMBERS GENERALLY FEEL THAT THIS IS THE APPROPRIATE FIDUCIARY PROCESS. THE BOARD OR AUDIT COMMITTEE'S ROLE IS TO EVALUATE THE PERSON(S) OR FIRM HIRED TO PREPARE THE TAX RETURN AND TO DETERMINE THAT IT IS APPROPRIATELY FILED. THE INSTITUTE HAS TAKEN THESE STEPS WITH THE AUDIT COMMITTEE. A REVIEW OF THE FINAL VERSION OF THE FORM 990 WAS ALSO PERFORMED BY THE AUDIT COMMITTEE CHAIRMAN AND BOARD CHAIRMAN, AS WELL AS, MEMBERS OF THE AICPA'S FINANCE MANAGEMENT TEAM. FORM 990, PART VI, SECTION B, LINE 12C THE INSTITUTE MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY BY SUCH ACTIONS AS A REVIEW OF HIRED CONSULTANTS TO DETERMINE IF INDEPENDENCE DOES EXIST AND AN ENVIRONMENTAL SCAN OF BUSINESS NEWS TO ENSURE THAT NO CONFLICTS EXIST. FORM 990, PART VI, SECTION B, LINE 15 THE AICPA EXECUTIVE COMPENSATION COMMITTEE, COMPOSED OF THE BOARD CHAIR, PAST CHAIR, CHAIR OF FINANCE, VICE CHAIR AND ONE OTHER BOARD MEMBER, REVIEW ALL MATTERS OF COMPENSATION RELATIVE TO THE INSTITUTE'S PRESIDENT AND KEY OFFICERS. THE COMMITTEE'S ROLES AND RESPONSIBILITIES INCLUDE; 1) ENSURING THAT THE INSTITUTE'S EMPLOYEE COMPENSATION AND PAY PRACTICES ARE CONSISTENT WITH INSTITUTE VALUES AND COMPETITIVE PRACTICES IN THE MARKETPLACE, 2) ESTABLISHING AND ANNUALLY REVIEWING THE COMPENSATION OF THE INSTITUTE'S PRESIDENT AND KEY OFFICERS (INCLUDING A REVIEW OF THE CASH COMPENSATION, BENEFITS, PERQUISITES AND CONDITIONS OF EMPLOYMENT). 3) PERIODICALLY REVIEWING THE EMPLOYEES' BENEFITS WITH REGARD TO COSTS AND LIABILITIES AND 4)REVIEWING THE ACTIVITIES ANALYSES PREPARED BY THE AICPA'S EXTERNAL COMPENSATION CONSULTANT. FORM 990, PART VI, SECTION C, LINE 19 PART VI, SEC C, # 19; THE INSTITUTE'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON THE INSTITUTE'S WEB SITE: WWW.AICPA.ORG. OTHER FEES FORM 990, PART IX, LINE 11G EXAM DEVELOPMENT: TOTAL EXPENSES 7,811,106. COMMERCIAL SERVICES: TOTAL EXPENSES 6,596,738. OTHER - MISC: TOTAL EXPENSES 2,263,028. FEES: TOTAL EXPENSES 1,272,355. TECHNICAL SERVICES/SPEAKERS: TOTAL EXPENSES 1,048,322. SURVEYS: TOTAL EXPENSES 948,964. CONGRESSIONAL AFFAIRS: TOTAL EXPENSES 820,125. BENEFITS PLANNING: TOTAL EXPENSES 795,430. FULFILLMENT: TOTAL EXPENSES 638,142. COMMUNICATION: TOTAL EXPENSES 524,451. TRADE SHOW: TOTAL EXPENSES 223,563. SOFTWARE DEV: TOTAL EXPENSES 189,444. H/R: TOTAL EXPENSES 171,628. GRAPHIC DESIGN: TOTAL EXPENSES 126,847. PATHWAYS COMMISSION: TOTAL EXPENSES 117,642. PRISM CONSULTING: TOTAL EXPENSES 117,113. OTHER: TOTAL EXPENSES 582,927. MARKETING: TOTAL EXPENSES 410,527. FORM 990, PART XII LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NORTHSTAR CONFERENCES LLC 220 LEIGH FARM ROAD DURHAM NC 27707 061623588 CONFERENCES DE N/A AICPA GLOBAL ENTERPRISES LLC 220 LEIGH FARM ROAD DURHAM NC 27707 20% OWNER IN JV DE 20000 AICPA GLOBAL ENTERPRISES II LLC 220 LEIGH FARM ROAD DURHAM NC 27707 20% OWNER IN JV DE 20000 AICPA GLOBAL ENTERPRISES III LLC 220 LEIGH FARM ROAD DURHAM NC 27707 20% OWNER IN JV DE 20000 ACCOUNTING RESEARCH ASSOCIATION 220 LEIGH FARM ROAD DURHAM NC 27707 136227058 DEVELOP AND ESTABLISH FINANCIAL GOVERNMENT ACCOUNTING REPORTING STANDARDS DE 501(C)(6) N/A N/A 0 AICPA BENVOLENT FUND 220 LEIGH FARM ROAD DURHAM NC 27707 136168775 PROVIDE FINANCIAL ASSISTANCE TO NEEDY MEMBERS OF AICPA NY 501(C)(3) 509(A)(2) N/A 0 AICPA FOUNDATION 220 LEIGH FARM ROAD DURHAM NC 27707 136169602 ADVANCES ACCOUNTING PROFESSION AND EDUCATION DIVERSITY DC 501(C)(3) 509(A)(1) N/A 0 AICPA EDCUATIONAL FUND INC 220 LEIGH FARM ROAD DURHAM NC 27707 133552063 PROVIDES SPEAKERS FOR EDUCATIONAL SEMINARS FOR THE ACCOUNTING PROFESSION NY 501(C)(3) 509(A)(3) N/A 0 CPA'S IN SUPPORT OF AMERICA 220 LEIGH FARM ROAD DURHAM NC 27707 134188683 FINANCIAL ASSISTANCE TO VICTIMS OF TERRORIST ATTACKS AND NATURAL DISASTERS NY 501(C)(3) 509(A)(1) N/A 0 AICPA'S CORPORATE CITZENSHIP FOUNDATION INC 220 LEIGH FARM ROAD DURHAM NC 27707 900404724 ASSISTS LOCAL CHARITIES NY 501(C)(3) 509(A)(1) N/A 0 AICPA POLITICAL ACTION COMMITTEE 220 LEIGH FARM ROAD DURHAM NC 22707 132937976 CONTRIBUTES TO CANDIDATES FOR FEDERAL ELECTIVE OFFICE DC 527 N/A 0 INSTITUTE FOR ACCOUNTING PROFESSIONALS IN THE AMERICAS 333 BAY ST BAY ADELAIDE CENTER TORONTO, ONTARIO CA SAME AS AICPA CA 0 SHARED SERVICES LLC 220 LEIGH FARM ROAD DURHAM NC 27707 134138330 MANAGE SHARED SERVICES BETWEEN AICPA AND STATE SOCIETIES DE N/A ROYALTIES 0 0 ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS 220 LEIGH FARM ROAD DURHAM NC 27707 454088500 JOINT VENTURE BETWEEN AICPA & CIMA - GLOBAL PROMOTION OF MGMNT ACCOUNTING SZ -542036 50778 0 0 CPA2BIZ INC 1211 AVENUE OF THE AMERICAS NEW YORK NY 10036 223731549 INTERNET PORTAL MARKETING DE N/A C 900360 14245813 0.76550 1 1 1 0 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 CPA2BIZ INC A 2256207 CPA2BIZ INC M 17102246