Accreditation Council for Accountancy and Taxation

What Accreditation Council for Accountancy and Taxation does

The Accreditation Council for Accountancy and Taxation (ACAT) is a non-profit credentialing organization founded in 1973 and headquartered in Alexandria, Virginia. It administers four professional certifications for accounting and tax practitioners: the Accredited Tax Preparer (ATP), the Accredited Business Accountant/Advisor (ABA), the Accredited Tax Advisor (ATA), and the Accredited Retirement Advisor (ARA). Its credential holders are described as earning approximately 20% more revenue than non-credentialed preparers, according to the 2024 NSA Income & Fees Survey, and ACAT is the only voluntary organization-based credentialing body recognized by the IRS for an AFSP exemption. ABA credential holders also gain the ability to practice public accountancy in Iowa and Minnesota without additional state licensing.

ACAT's core technology is a proprietary web-based examination platform that delivers timed, domain-structured certification exams remotely via browser (Chrome and Firefox), with token-based authentication and automatic grading. Exams are developed through periodic job analysis studies conducted every 5-7 years to maintain content validity. ACAT generates revenue from five streams: exam registration fees ($250-$400 per exam, one-time), annual membership fees ($50-$100, recurring), annual credential renewal fees ($150-$300 depending on credential count, recurring), study materials sales (eBook and print formats), and one-time reinstatement fees for lapsed credentials. The customer base is a long-tail of independent accounting and tax practitioners, primarily SMB-serving professionals, with an estimated ~648 active certificants based on a 54-page directory listing.

ACAT operates a direct-to-consumer go-to-market model with no intermediaries, reaching candidates through its website, online exam registration, and membership enrollment. Marketing is driven through its strategic affiliation with the National Society of Accountants (NSA), the public certificant directory (which serves as a referral network), volunteer task forces, and professional association events. The organization is governed by a volunteer Board of Directors with practitioner and educator representation, and the NSA CEO serves as an ex-officio advisor. No external investors, parent company, or subsidiaries are present.

Name

Accreditation Council for Accountancy and Taxation

Legal name

Accreditation Council for Accountancy and Taxation

Website

https://acatcredentials.org

Company type

Private

Founded year

1973

Operating status

Operating

Headcount range

11–50 employees

Short description

ACAT is a non-profit credentialing organization founded in 1973 that issues four professional certifications (ATP, ABA, ATA, ARA) to independent accounting and tax practitioners in the United States, generating revenue from exam fees, annual memberships, and credential renewals.

Ownership category

akta.pro rank

Product category

Professional Certification Services

NAICS

Technical and Trade Schools (6115)

SIC

Services-Membership Organizations (8600)

akta.pro primary industry

Finance, Accounting & Risk (CFA/CPA/FRM) Certifications (EDAAANAD)

akta.pro secondary industries

Regional/Institutional Accreditors (Universities & Colleges) (EDADACAA), Accounting, Audit & Tax (CPA/CA/ACCA CPE) (EDAAALAA)

Keywords

• Professional credentialing services
• Accounting certification exams
• Tax preparer accreditation
• Professional certification programs
• Retirement advisor credentials

Headquarters

HQ city

Alexandria

HQ country

United States

HQ region

North America

Offices2 records

Markets served

GTM type

B2C

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Marketing or Sales, Others

Revenue model

1. Exam Registration Fees: One-time exam registration fees charged for each certification examination. Fees vary by exam type: ABA full exam $400, ABA partial exam $250, ATA $250, ATP $250, ARA $250. Candidates have 60 days from registration to complete the exam.
2. Annual Membership Fees: Active membership at $100 per year and Retired membership at $50 per year. Membership expires June 30 annually with 60-day grace period.
3. Credential Renewal Fees: Annual credential maintenance fees: 1 credential $150/year, 2 credentials $200/year, 3 credentials $250/year, 4 credentials $300/year. Includes optional printed certificates at $20 each.
4. Study Materials Sales: Exam preparation courses sold in eBook or printed book format (printed version adds $70-$95). Written by CPAs, EAs, tax law and ethics experts in partnership with NSA.
5. Reinstatement Fees: Reinstatement fee of $75 for one credential or $100 for 2-4 credentials, plus current year's annual renewal fees for lapsed credentials.

Pricing tiers

Go-to-market motion1 record

Distribution channels1 record

Marketing channels4 records

Core offering

ACAT is a non-profit credentialing organization that develops, administers, and maintains four professional certifications for accounting and tax professionals: ATP (Accredited Tax Preparer), ABA (Accredited Business Accountant), ATA (Accredited Tax Advisor), and ARA (Accredited Retirement Advisor). It delivers browser-based remote proctored examinations, sells accompanying study materials, and manages annual credential renewals and continuing professional education compliance.

Product overview

ACAT (Accreditation Council for Accountancy and Taxation) is a non-profit credentialing organization offering four professional certification programs for accounting and tax professionals: ATP (Accredited Tax Preparer), ABA (Accredited Business Accountant/Advisor), ATA (Accredited Tax Advisor), and ARA (Accredited Retirement Advisor). These credentials represent specialized expertise in tax preparation, accounting, tax advisory, and retirement planning respectively. ACAT provides examination development and administration, credential management, and partners with NSA for study materials. The organization was established in 1973 and is affiliated with the National Society of Accountants (NSA).

Differentiator

Problem solved

Functional benefit

Brands

• ABA - Accredited Business Accountant: A credential recognizing accountants who have demonstrated entry-level knowledge in financial accounting, financial reporting, taxation, and managerial accounting for small to medium-sized businesses.
• ATP - Accredited Tax Preparer
• ATA - Accredited Tax Advisor
• ARA - Accredited Retirement Advisor

Quantifiable outcome

• ACAT certificants earn 20% more revenue than non-credentialed preparers (2024 NSA Income & Fees Survey)

Named customers4 records

Segments3 records

Ideal customer profiles1 record

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature3 records

Partnerships

One partnership is on record.

• National Society of Accountants (NSA)coreStrategic or Co-development PartnerACAT is affiliated with the National Society of Accountants (NSA), a community providing resources for accounting and tax topics. NSA members provide diversified accounting services to small businesses and individuals across the United States. ACAT partners with NSA to provide study materials for all four credentialing exams. The NSA CEO serves as an ex-officio advisor to the ACAT Board of Directors.

Scale indicators4 records

Recent moves6 records

Expansion highlights4 records

Direct peers

• CFA Institute: CFA Institute administers the Chartered Financial Analyst credential, the most prominent global voluntary finance credential. It is comparable to ACAT as a non-profit credentialing body with proprietary exams, recurring membership, and continuing education requirements — though at substantially larger scale and in investment analysis.
• Institute of Management Accountants (IMA): IMA administers the Certified Management Accountant (CMA) credential for management and corporate accountants. It is directly comparable to ACAT as a specialty credentialing body targeting a defined segment of accounting professionals with recurring membership and CPE requirements.

Others

• Becker Professional Education: Becker is the largest U.S. CPA and CMA exam prep provider and increasingly offers credential-adjacent continuing education. It is comparable to ACAT in the candidate education funnel, though focused on test preparation rather than credential issuance.
• Surgent CPA Review: Surgent provides CPA, CMA, and EA exam preparation courses, with adaptive learning technology. It is comparable to ACAT as another participant in the accounting-credential ecosystem, targeting the same pool of self-improvement-oriented practitioners.
• Wiley CPA Review (Efficient Learning): Wiley offers CPA, CMA, and Enrolled Agent exam review courses to accounting and tax candidates. It is comparable to ACAT in serving the same candidate population preparing for professional credentials, though it is a test-prep provider rather than a credentialing body.
• National Association of State Boards of Accountancy (NASBA): NASBA coordinates state-level CPA licensing and exam administration in the U.S. It is comparable to ACAT as a credentialing infrastructure organization, though it focuses on the CPA pathway rather than voluntary credentials like ABA or ATP.
• National Society of Accountants (NSA): NSA is ACAT's official affiliate organization and provides the professional community through which ACAT reaches candidates. While not a direct credentialing peer, NSA's membership base and exam preparation materials are core to ACAT's candidate pipeline, making it a tightly coupled ecosystem participant.

Broad incumbents

• American Institute of Certified Public Accountants (AICPA): AICPA administers the Uniform CPA Examination and the CPA credential — the dominant U.S. accounting credential. It is comparable to ACAT as a professional credentialing body serving the same accounting and tax practitioner base, though at much larger scale and broader scope.
• Enrolled Agents (Internal Revenue Service): The IRS-administered Enrolled Agent (EA) credential is the principal alternative to ACAT's ATP and ATA for tax practitioners. ACAT explicitly positions ATP vs. EA and cites credential holders commanding the same fees as EAs, making the EA program the closest direct competitor.

Emerging players

• Intuit QuickBooks ProAdvisor Program: Intuit's ProAdvisor program certifies bookkeepers and accountants in QuickBooks usage, increasingly serving as a de facto credential for SMB-focused accounting practitioners. It competes with ACAT for the same small-firm and bookkeeper audience, though with a software-specific rather than regulatory focus.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat4 records

Key risks6 records

Key highlights7 records

Customer concentration

• Xx.com/acatcredentials
• Facebookfacebook.com/ACATcredentials
• LinkedInlinkedin.com/company/acatcredentials

Revenue estimate

Valuation estimate

Number of profiles

Profiles9 records

Funding overview

Funding rounds

Investors

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M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Accreditation Council for Accountancy and Taxation