{"ok":true,"entity":{"id":"aicpa","name":"AICPA (American Institute of CPAs)","entityType":"organization","officialName":"American Institute of CPAs (AICPA)","canonicalName":"AICPA (American Institute of CPAs)","displayName":"AICPA (American Institute of CPAs)","category":"米国の公認会計士の職能団体（SOCの専門職基準を定める）","shortDescription":"AICPA（米国公認会計士協会）は、米国の公認会計士（CPA）の職能団体で、CIMA とともに「AICPA & CIMA」として2017年に統合された国際的な枠組みの一方を担う。SOC（System and Organization Controls）業務の専門職基準を AICPA が定めており、SOC 2 などの報告書の枠組みの発行元として知られる（2026年10月時点）。","primaryCluster":"grc-compliance","parentEntity":null,"verificationStatus":"draft","website":"https://www.aicpa-cima.com/","updatedAt":"2026-10-20T14:08:40.290Z","secondaryClusters":[],"alias":["AICPA & CIMA","American Institute of Certified Public Accountants","米国公認会計士協会"],"searchKeywords":["AICPA","米国公認会計士協会","エーアイシーピーエー","SOC 2","SOC","CPA","AICPA & CIMA","Trust Services Criteria","職能団体"]},"referenceIndex":["P-01-001","P-02-001","P-04-001","P-05-001","P-06-001"]}