The Association of College and University Auditors (ACUA) is a professional organization comprised of audit, risk, and compliance professionals from all over the globe. We strive to assist each other in continually improving the internal operations and processes of the individual institutions we serve through continued professional development and the sharing of experiences with friends and colleagues. Who We Are The Association of College and University Auditors (ACUA), founded in 1958, serves over 500 institutions of higher education. Most of our member institutions are located in the United States and Canada, but we do have some members overseas. Our members include schools of all sizes from community colleges to large university systems; both public and private institutions.