PAC - Qualified
American Institute of Certified Public Accountants Political Action Committee
FEC committee C00077321. Last filed October 15, 2026.
FEC C00077321Last filed 2026-10-15Totals through 2026-09-30
The short version
- Raised $2.2M and spent $5.0M in the 2026 cycle, through September 30, 2026.
- Largest donor on record: Wells Fargo PAC Account (Organization), $221K.
What it is
American Institute of Certified Public Accountants Political Action Committee is registered with the FEC as a PAC, connected to American Institute of Certified Public Accountants.
A traditional PAC gives money directly to candidates, up to $5,000 per election. Donations to it are limited to $5,000 a year per person. Corporate and union PACs can only ask for money from their own executives, employees and shareholders, or members, not from the company or union treasury.
Issues it says it stands for
No record found. The FEC does not record issues. The candidates it supports and opposes are listed below.
Registration
| Type | PAC - Qualified |
|---|---|
| Connected organization | American Institute of Certified Public Accountants |
| Organization type | Membership Organization |
| Treasurer | Spiegel, Scott H. Mr. |
| Registered in | North Carolina |
| First filed with the FEC | May 12, 1977 |
Who it supports and opposes
No independent expenditure notices on record for the 2026 cycle.
Direct contributions to candidates
| Recipient | Given | Checks |
|---|---|---|
| Democratic National Commitee FEC | $255K | 7 |
| Republican National Committee FEC | $255K | 7 |
| Internal Revenue Service | $75K | 2 |
| Democratic Congressional Campaign Committee FEC | $30K | 2 |
| Democratic Senatorial Campaign Committee FEC | $30K | 2 |
| National Republican Congressional Commitee FEC | $30K | 2 |
| National Republican Senatorial Committee FEC | $30K | 2 |
| NRSC Building Fund FEC | $30K | 2 |
| DCCC Building Fund FEC | $30K | 2 |
| DSCC Building Fund FEC | $30K | 2 |
| NRCC Building Fund FEC | $30K | 2 |
| Space Coast Leadership PAC FEC | $10K | 2 |
| Mike Johnson for Louisiana FEC | $10K | 2 |
| Elise for Congress FEC | $5K | 1 |
| People for Enterprise Trade & Econ Growth (Pete PAC) FEC | $5K | 1 |
| Ann PAC FEC | $5K | 1 |
| Winning for America PAC FEC | $5K | 1 |
| Pa-First PAC | $5K | 1 |
| No Nonsense PAC FEC | $5K | 1 |
| Sconnie PAC FEC | $5K | 1 |
| Darrell Issa for Congress FEC | $5K | 1 |
| Common Sense for America PAC | $5K | 1 |
| Building a Republic America Deserves Brad PAC FEC | $5K | 1 |
| Vote to Elect Republicans NOW PAC (Vern PAC) FEC | $5K | 1 |
| Cole PAC | $5K | 1 |
Largest itemized contributions processed by the FEC, 2026 cycle.
Who funds it
Donor mix
| Source | Amount | Share |
|---|---|---|
| Small donors, $200 or less (not named) | $554K | 25% |
| Individuals giving over $200 (named) | $1.4M | 65% |
| Other receipts (companies, nonprofits, a hybrid PAC's unlimited account) | $227K | 10% |
| Loans, offsets and other | $16K | 1% |
| Total raised | $2.2M | 100% |
FEC committee totals, 2026 cycle, through September 30, 2026. The 10 largest donors include recent electronic filings, so their share can run ahead of these totals.
Largest named donors
| Donor | Type | Given | Checks |
|---|---|---|---|
| Wells Fargo PAC Account | Organization No donor disclosure | $221K | 20 |
| Louis C Grassi Grassi & Co. Cpa's P. C. | Individual | $10K | 2 |
| Wells Fargo PAC Account | Organization No donor disclosure Recent filing | $6K | 1 |
| Erni S Davis Naifa | Individual | $5K | 1 |
| Patriots in Action PAC | PAC Recent filing | $5K | 1 |
| Michelle Thompson Cherry Bekaert Llp | Individual | $4K | 2 |
| Kristen Lynn Fitzpatrick Miller Cooper & Co. Ltd. | Individual | $3K | 1 |
| Richard C Coyne Withumsmith+Brown Pc | Individual | $2K | 1 |
| Christopher W Bellamy Cohen & Company | Individual | $2K | 1 |
| John Mackel Weaver and Tidwell L.L.P. | Individual | $2K | 1 |
| Christopher W Bellamy Cohen & Company | Individual Recent filing | $2K | 1 |
| Verne Hanson Jr Borders Mauldin & Jenkins LLC | Individual | $2K | 1 |
| Eric Miles Baker Tilly US Llp | Individual | $2K | 1 |
| Robert J Jr Nowak Weaver and Tidwell L.L.P. | Individual | $2K | 1 |
| Marke C Greene Baker Tilly US Llp | Individual | $2K | 1 |
| Andrew Marcus Mattson Baker Tilly US Llp | Individual | $2K | 1 |
| Richard James Croghan Baker Tilly US Llp | Individual | $2K | 1 |
| Eric Anthony Gronroos Weaver and Tidwell L.L.P. | Individual | $2K | 1 |
| Brandon W Cooperman Weaver and Tidwell L.L.P. | Individual | $2K | 1 |
| Elizabeth O. Bunk Weaver and Tidwell L.L.P. | Individual | $2K | 1 |
| Ryan J. Kuenzi Baker Tilly US Llp | Individual | $2K | 1 |
| Marcy Anne Kempf Cohen & Company | Individual | $2K | 1 |
| Adam Burton Cline Baker Tilly US Llp | Individual | $2K | 1 |
| Thomas C Broderick Baker Tilly US Llp | Individual | $2K | 1 |
| Douglas J. Buurma Baker Tilly US Llp | Individual | $2K | 1 |
Built from the 100 largest itemized receipts processed by the FEC through August 31, 2026, plus the largest receipts in reports filed electronically through September 30, 2026 (marked "Recent filing").
Where its individual donors work
| Employer | Given | Donations |
|---|---|---|
| Forvis Mazars Llp | $388K | 705 |
| Baker Tilly US Llp | $247K | 420 |
| Eide Bailly Llp | $58K | 121 |
| Cohnreznick Llp | $48K | 87 |
| Wipfli Llp | $38K | 102 |
| Withumsmith+Brown Pc | $36K | 78 |
| Sikich Cpa LLC | $32K | 67 |
| Bdo USA P.C. | $31K | 96 |
| Kaufman Rossin & Co. | $29K | 73 |
| Mauldin & Jenkins LLC | $25K | 56 |
Employer as reported by each donor, 2026 cycle, FEC processed totals. Retired, self employed and not employed donors are not shown.
Donors marked "No donor disclosure" are companies, LLCs or nonprofits. Unless they are themselves political committees, they do not have to report where their money came from. The disclosed trail ends there.
Primary Sources
- FEC committee page: fec.gov/data/committee/C00077321
- FEC filings: all reports filed by American Institute of Certified Public Accountants Political Action Committee
- Independent expenditures: fec.gov
- Receipts: fec.gov