Dave Arman, CPA, MBA, is the senior manager–Audit Quality at AICPA & CIMA, together as the Association of International Certified Professional Accountants. 

About Us: The AICPA is the world’s largest member association representing the accounting profession, with more than 400,000 members in 128 countries and more than a 125-year heritage of serving the public interest. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for audits of private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination and offers specialty credentials for CPAs who concentrate on personal financial planning; fraud and forensics; business valuation; and information technology. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation to elevate management accounting globally.