Active Members
- Certified Public Accountants
- Enrolled Agents
- Registered Tax Preparer
- Accredited Accountants, Tax Advisors & Tax Preparers
Persons meeting the requirements of A, B, C, or D below shall be eligible for active membership and shall have full voting rights:
- A. Those possessing a valid license as a Certified Public Accountant, Licensed Public Accountant, or such title as State Law may grant for the practice of accounting for the public.
- B. Those who are enrolled to practice before the Internal Revenue Service, or accredited in accounting, or taxation by the Accreditation Council for Accountancy and Taxation.
- C. Those individuals who have completed the requirements for and are certified as Registered Tax Preparers by the Internal Revenue Service.
- D.Those who meet the following requirements:
- Have at least 3 years Public Accounting experience, and
- Hold themselves out to the general public as accountants, and
- Maintain an office for the rendition of Accounting as a Sole Proprietor, Partner, or a Corporate Officer, and
- are primarily Accountants by Occupation and
- Can furnish three references as to their character and ability
Associate Members
- Employee of an accounting firm
- Educator
- Accountant or bookkeeper on government service
- Accountant or bookkeeper employed by a private organization
- Officers and employee accountants of bank and other financial institutions
- Other accountant who does not meet “Active” membership
The Associate Member class consists of accountants who do not qualify as Active Members under Article 1, Section 3, Item 1 of the By-Laws, who do not hold themselves out to the public as Accountants, who are citizens of the United States, may be admitted to Associate Membership in the Society as hereinafter provided. Associate members shall have all the privileges of the Society, except those of voting and holding office, and except otherwise expressly limited to Active Members in these By-Laws.