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April 2002
Member Categories Eligible
for the Advance a Career Program:- Associate AcademicA
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 members status as a member of the faculty
terminates.
- Associate CPA Firm EmployeeA 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 InternationalA 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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