The
American Institute of Certified Public Accountants:
To qualify for membership in the American Institute
of Certified Public Accountants (AICPA), the firm Principal(s)
must:
• Possess a valid CPA certificate issued by the legally-constituted authority
of a state, District of Columbia, territory, or territorial possession of the
United States.
• Pass an examination in accounting and other related subjects satisfactory
to the AICPA Board of Directors, which the Board has designated as the Uniform
CPA Examination.
• Meet the AICPA Continuing Professional Education (CPE) requirement. Members
in public practice must complete 120 hours of CPA every three years, with no fewer
than 20 hours per year. Members not in public practice must complete 90 hours
every three years, with at least 15 hours each year. Retired, unemployed and members
who have temporarily left the workplace are exempt from CPE. Members who place
their licenses/certificate on inactive status with their state board of accountancy
AND do not hold themselves out as CPAs are exempt from the AICPA's CPE requirement
as long as their state board does not require CPE while on inactive status.
• Practice in a firm enrolled in an Institute-approved practice-monitoring
program: a) if the member is engaged in the practice of public accounting as a
proprietor, partner, shareholder, or as an employee licensed as a CPA for more
than two years; b) the services performed by the firm are within the scope of
the AICPA's practice-monitoring standards; and c) the firm issues reports purporting
to be in accordance with AICPA professional standards. If the firm audits SEC
clients as defined by the AICPA governing Council, the firm must be a member of
the SEC Practice Section.
• Upon review by the Board of Directors, you may
or may not be elected to membership. Should your application
be rejected, your dues remittance will be returned. In
the event of your admittance to the AICPA, your dues shall
become payment for your membership fees for the 12 months
immediately following the month of your election to membership.
On the first of August immediately following the month
of your election to membership, your dues for the balance
of the new fiscal year will be prorated and payable.
All members must agree to abide by the AICPA bylaws
and Code of Professional Conduct. Together with the
other requirement, this ensures that the standards of
all AICPA members will be as high as your own.
AICPA Associates
AICPA Associates are individuals who have passed the
Uniform CPA Examination but have not met their state's
additional requirements (i.e. experience) for certification/licensure.
Individuals may be Associates only so long as they are
moving towards attaining the CPA certificate/license,
but in no event for more than five years.
To qualify for admission as an AICPA Associate, you
must -
• Agree to abide by the AICPA Bylaws and Code of Professional Conduct.
• Meet the applicable CPE and Quality Review membership requirements for
your membership category (i.e. public accounting, industry, education or government).
Section Associates
Any non-CPA professional employed and sponsored by a
CPA firm in an Institute-approved practice-monitoring
program may enroll in any of the AICPA's four voluntary
sections (Consulting Services, Personal Financial Planning,
Information Technology, and Tax) as an associate. Associates
may belong to the section as long as they are employed
by an eligible CPA firm.
To qualify for admission as an AICPA Section Associate,
you must -
• Agree to abide by the AICPA Bylaws and Code of Professional Conduct.
• Meet the applicable membership requirements (i.e. CPE, Quality Review)
for members in public
accounting.
• Possess a bachelor's degree from an appropriately accredited college
or university.
Maryland Association of CPAs
With a membership of nearly 10,000, the Maryland Association
of CPAs is the largest professional organization serving
the exclusive needs of Maryland CPAs.
It is a statewide, professional membership organization
representing the majority of Maryland CPAs in practice,
industry, government and education. Seven chapters and
numerous committees made up of hundreds of CPA volunteers
develop programs and address issues to help all members
be successful professionals.
MACPA offers more than 300 quality continuing education
programs annually to help members increase their value
to their clients, companies or organizations and to
help them meet their continuing education requirements.
We provide a variety of member services developed by
CPAs for CPAs. All member benefits and programs are
designed to help CPAs in their diverse and unique roles
in serving the public and business.
The ACPA is active in the state legislature, monitoring
and responding to issues that affect CPAs and their
clients. We have been successful in getting important
legislation passed and supporting legislation through
the hard work of committee members and an active, statewide
legislative network of members.
Our members receive a number of publications, including
the highly acclaimed Statement, the CPE Catalog, surveys
and technical guides to give them the technical and
current insights they need.
MACPA membership is recognized by businesspeople, bankers,
lawyers, legislators and others as evidence that a CPA
is committed to meeting rigid professional and ethical
standards.
The association was organized in 1901, less than a
year after Maryland legislation passed providing for
certification of public accountants.
The MACPA is governed by a Board of Directors, managed
by a full-time staff, guided by a strategic plan and
constantly striving to serve the needs of Maryland CPAs.
Georgia Society of CPAs
The Georgia Society of Certified Public Accountants
(GSCPA) is the premier professional organization for
CPAs in the state of Georgia. The purpose of the GSCPA
is to promote the study of accountancy and applicable
laws, provide continuing professional education, maintain
high ethical and work standards, and provide information
about accounting issues to the membership and the public.
With over 10,000 members throughout the state, the GSCPA
is comprised of professionals in public practice, industry,
government, and education.
There are 22 chapters of the GSCPA, determined by geographical
location. Members may belong to any chapter they choose
and are encouraged to become involved in chapter functions.
As a volunteer organization, the GSCPA accomplishes
its goals through the work of its members on 35 statewide
committees.
CPA Vision -- 2011 and Beyond
The Vision for the future of the profession has been
defined, and now it is time to implement strategies
that align the Georgia Society of CPAs' programs and
activities to help members integrate the Vision into
their own firms, businesses, and organizations. Find
out more about the CPA Vision, the Vision Statement,
the Core Purpose, the Core Values, the Core Services,
and the Core Competencies
