Aicpa & Cima
Legal name: Association of International Certified Professional Accountants
Nonprofit profile at a glance
- EIN
- 364847532
- IRS 990 coverage
- 2019–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-N 2016
- Location
- Durham, NC, USA
- Phone
- 888.777.7077
- Rating confidence
- Limited
- Sector
- Chambers of Commerce & Business Leagues
Reported finances
- Revenue
- $214,151,477
- Expenses
- $218,885,010
- Assets
- $81,949,134
- Liabilities
- $91,363,768
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
43 people listed
Executive titles in this filing
- BARRY C MELANCON (PRESIDENT & CEO)
- JULIE LINDSEY (CEO CENTER FOR AUDIT QUALITY)
- SUSAN COFFEY (CEO PUBLIC ACCOUNTING)
Highest reported compensation
- BARRY C MELANCON (PRESIDENT & CEO): $3,119,653 total reported compensation
- JULIE LINDSEY (CEO CENTER FOR AUDIT QUALITY): $1,481,412 total reported compensation
- SUSAN COFFEY (CEO PUBLIC ACCOUNTING): $1,208,545 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To drive a dynamic accounting profession globally
What it reported doing in 2024
Membership: the association seeks to be the most influential body of professional accountants in the world and represents nearly 600,000 members and students in public and management accounting. The association provides members and students with advocacy on behalf of the profession, promotion of public interest, and innovative resources that enable accountants to build careers across the profession.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 80
- Accountability: 93
- Sustainability: 15
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 4th percentile among comparable filings
- Pay-setting controls: 6 of 6 controls in place; rating input score 100
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: 1 of 8 controls in place; rating input score 12
- Claims monitoring procedures: Pass
- Requires narrative reports: Limited
- Conducts field audits: Limited
- May suspend future funding: Limited
- Requires financial reports: Limited
- Conducts site visits: Limited
- Requires grant agreements: Limited
- May require repayment: Limited
- Grant itemization coverage: 98.9%; rating input score 99; 37th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 96%; rating input score 96; 50th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -2.2%; rating input score 18; 18th percentile among comparable filings
- Total-asset coverage ratio: 0.37; rating input score 13; 13th percentile among comparable filings
- Liabilities to assets ratio: 1.11; rating input score 5; 5th percentile among comparable filings
- Officer compensation ratio: 5.2%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 4.3% per year; rating input score 100; 35th percentile among comparable filings
- Asset growth: 10.8% per year; rating input score 100; 74th percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 3 operating locations identified
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 24 of 25 board members independent · 8 of 9 filing controls reported
- Programs: 2 filed program accomplishments
- Leadership: top reported pay $3.1M · 43 people listed · 6 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $39.8M reported
- Consistency: 14 of 15 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes foreign activity, grants, and executive pay
- Filing history: 5 filing years from 2019 to 2024
- Contacts: How to reach this organization
- Money network: 15 filed money-flow records
- Related organizations: 11 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 18/100.
- High — Sustainability: Total-asset coverage ratio scored 13/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 5/100.
- High — Sustainability: Officer compensation ratio scored 15/100.