The American institute of Certified Public Accounts is a national organization that is dedicated to enhancing the quality of accounting, auditing and attestation services performed by AICPA members in public practice. All CPA’s performing audit or attest services are subject to having their work reviewed and approved at least once every three years. These results must be provided to the AICPA and the North Carolina State Board of Certified Public Accounts, who license and approve the continued licensing of all certified public accountants practicing in the state of North Carolina. All CPAs are required to obtain at least 40 hours annually of continued education in the fields they practice.