The AAP is a self-regulatory PAO with voluntary membership. Although the membership in the association does not guarantee admission to the profession, the association is the oldest and largest professional body of accountants in Poland. It is actively involved in developing and providing a broad range of courses for the entire accountancy profession within certification system and education of accountants, and most members of Polish Chamber of Statutory Auditors (PIBR) also are members of AAP. In accordance with the AAP Statute, the objectives of the association are to deliver training activities and continuing professional development courses to enhance the performance of its members; defending the rights, dignity and interests of its members; ensuring that professional and ethical standards are observed by its members as well as creating adequate conditions for upgrading these standards; further developing and improving accounting practices; and organizing the profession according to the European and global standards. The AAP has developed its own certification programs and confers the certificates of Accountant, Certified Accountant, Chief Accountant, Accounting Specialist, and Certified Expert of Accounting Services and Certified Specialist of Accounting and Tax Bookkeeping based on passing the relevant examinations and practical experience.