AICPA会员种类
美国注册会计师(AICPA)协会目前已有会员超过40万,AICPA提供不同的会员服务来满足学员及财会专业人士的需求,目前AICPA会员有以下几种分类:
(1)正式会员:
已通过美国CPA考试并被核准拥有美国注册会计师职业资格的会员。
Regular Membership:
Anyone whohas passed the U.S.CPA Exam and holds now or previously held a valid CPA certificate or license.
(2)预备会员:
已通过美国CPA考试,但是目前还没核准职业资格或者不符合职业资格的人。
Associate Membership:
Anyone who has passed the CPA Exam, and have not yet achieved your CPA certificate/license.
(3)国际准会员:
凡IFAC认可的美国之外组织(ICAA、CPA、ICAEW、IDW、HKICPA、CAI、JICPA、IMCP、NZICA、ICAS、SAICA)的会员,如没有美国的CPA证书就可以申请并付会费后成为AICPA国际会员。成为国际会员并不需要考试。国际会员没有投票权,只能使用AICPA国际会员的头衔。而保持美国注册会计师协会国际会员资格的要求仅是要满足原注册或认可的会计团体的后续教育要求。
International Associate:
Anyone who is a full, regular member of one of the following organizations:ICAA、CPA、ICAEW、IDW、HKICPA、CAI、JICPA、IMCP、NZICA、ICAS、SAICA.
(4)非美国CPA准会员:
在任何被职业监管协会认可的会计事务所雇佣或者赞助的非CPA专业人士。
Non-CPA Associate:
Any non-CPA professional employed and sponsored by a CPA firm in an Institute-approved practice-monitoring program.
(5)美国CPA应试会员:
准备学习美国CPA、准备或正在参加美国CPA考试的美国或非美国学员或大学的毕业生。
CPA Exam Candidate Affiliate:
Anyone who is a graduate of a domestic or non-U.S. college or university and one of the following is true regarding your completion of the Uniform Certified Public Accountant Examination(You intend to study for the exam. You are scheduled to take the exam. You are in the process of sitting for the exam).
(6)学生会员:
在美国本土或非美国学院或大学的全日制或非全日制大学生。
Student Affiliate:
Anyone who is a full time or part-time student at a domestic or non-US college or university.
(7)分会会员:
正式会员可以申请加入四个专业的分会,包括:信息技术、税务、个人财务计划、经营评价和法律服务。