April 2002

Member Categories Eligible for the Advance a Career Program:

  • Associate Academic—A member of the faculty of a college or university offering academic credit that qualifies toward meeting the curriculum requirements necessary to take the CPA examination in a U.S. jurisdiction who teaches accounting, auditing or taxation shall be eligible to apply for membership as an academic associate. Such membership shall terminate at such time as the member’s status as a member of the faculty terminates.
  • Associate CPA Firm Employee—A person employed in a professional capacity by an individual or entity qualified in accordance with the law or regulations of a U.S. jurisdiction to perform audit or other attest services (“CPA firm”) shall be eligible to apply for membership as a CPA firm employee. In addition, a person who provides accounting, tax or business system or process consulting services and is employed in a professional capacity by a company, which is not a CPA firm, but which (a) provides accounting, tax or business systems or process consulting services to the public and (b) annually leases one or more employees to a CPA firm to perform attest services, shall be eligible for membership as a CPA firm employee. Such membership shall terminate at such time as the employment relationship with the CPA firm or lessor company terminates.
  • Associate International—A person who (i) holds a CPA certificate issued outside a U.S. jurisdiction or is a chartered accountant and (ii) is a member in good standing of an association belonging to the International Federation of Accountants shall be eligible to apply for membership as an international associate.


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