| TEXT WITH REVISIONS ARTICLE I — MEMBERSHIP (5) Associate Industry/Non-CPA Employee. A person
not employed in a CPA firm, but whose employment may include but
is not limited to industry, government, a not-for-profit organization,
an educational institution, or a business entity other than a CPA
firm or a company described in sub-paragraph (4) of this
paragraph, who has a bachelor’s
degree and works full time (at least 30 hours per week) in any of
the following categories who works under the supervision
of a CPA, and who provides or facilitates accounting services or advice
to one’s employer or to the client(s) of one’s employer
in any and all matters related to accounting, financial, management,
tax, or consulting services, or the recording of financial data or
information or the preparation or presentation of financial statements,
shall be eligible to apply for membership as an
associate industry/non-CPA employee.: (a) as an educator teaching
accounting or accounting-related courses at an educational institution,
college or university; or (b) as a non-CPA professional
working for the government, industry, non-profit organization, financial,
legal or banking services. Such membership shall terminate at the end of the Society’s
next fiscal year immediately following such time as the employment
relationship terminates. (6) Academic associate. 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.
(b) All associate members must be sponsored by at least one CPA member,
except that student members may substitute the endorsement of an accounting
department professor for CPA member sponsorship. (c) From time to time, the Board shall establish the criteria by which
associate members evidence their qualification for membership. (d) Associate members shall not have the right to vote on issues requiring
the vote of the Society’s membership. (e) Associate members shall not be eligible to serve in the following
capacities: (1) Director.
(2) Officer.
(3) Member of the nominating committee.
(4) Member of the audit committee.
(5) Chapter officer.
(6) Committee chairperson, unless the Board acts to provide that an
associate member may serve as chairperson for a specified committee. (f) Except as otherwise provided herein, an associate member is eligible
for all Society services and benefits. | FINAL TEXT ARTICLE I — MEMBERSHIP (5) Associate Industry/Non-CPA Employee. A
person not employed in a CPA firm or a company described in sub-paragraph
(4) of this paragraph, who has a bachelor’s degree and works
full time (at least 30 hours per week) in any of the following categories
shall be eligible to apply for membership as an associate industry/non-CPA
employee: (a) as an educator teaching accounting or accounting-related courses
at an educational institution, college or university; or (b) as a non-CPA professional working for the government, industry,
non-profit organization, financial, legal or banking services. Such membership shall terminate at the end of the Society’s
next fiscal year immediately following such time as the employment
relationship terminates. (b) All associate members must be sponsored by at least one CPA member,
except that student members may substitute the endorsement of an accounting
department professor for CPA member sponsorship. (c) From time to time, the Board shall establish the criteria by which
associate members evidence their qualification for membership. (d) Associate members shall not have the right to vote on issues requiring
the vote of the Society’s membership. (e) Associate members shall not be eligible to serve in the following
capacities: (1) Director.
(2) Officer.
(3) Member of the nominating committee.
(4) Member of the audit committee.
(5) Chapter officer.
(6) Committee chairperson, unless the Board acts to provide that an
associate member may serve as chairperson for a specified committee. (f) Except as otherwise provided herein, an associate member is eligible
for all Society services and benefits.
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