ABSTRACT
The organisation of the profession starts at the state level, each state having its own state society, institute or association; in recent years many of the state organisations have also organised local chapters. The American Institute of Accountants, which is the national organisation, co-operates closely with the state organisations and maintains continuous liaison with them, but it does not attempt to control them. In other words, the state organisations as such are not members of the Institute. In addition to the American Institute of Accountants, there are other organisations which provide focal points of activity for accountants not engaged in public practice, although the membership of each of these organisations includes many public practitioners. Without any implication as to relative rank, these organisations are: American Accounting Association, Controllers' Institute of America, National Association of Cost Accountants. The American Accounting Association is the national organisation of teachers of accounting.
