The American Institute of Certified Public Accountants (AICPA) is a professional organization that establishes standards for certified public accountants (CPAs) and the accounting industry. AICPA sets guidelines for secure financial data management, and SHA-256 plays a crucial role in meeting these standards.

AICPA standards that SHA-256 helps meet include:

1. SOC (System and Organization Controls) for service organizations

2. SSAE (Statement on Standards for Attestation Engagements) No. 18

3. AT-C (Auditing and Attestation) Section 501

4. Cybersecurity Risk Management Framework

SHA-256 helps achieve these standards by:

1. Ensuring data integrity and authenticity

2. Supporting secure data storage and transfer

3. Providing robust authentication and access controls

4. Facilitating audit trails and logging

5. Enabling effective cybersecurity risk management

By using SHA-256 and other hash functions, organizations can demonstrate their commitment to secure financial data management and comply with AICPA standards, ensuring the trust and confidence of stakeholders, including investors, regulators, and clients.

AICPA's Secure Data Management Framework specifically highlights the importance of using SHA-256 and other hash functions to ensure the integrity and confidentiality of financial data.