Learn About Membership Categories

The AICPA offers different types of membership to meet your needs:
Regular Member: Anyone who has passed the CPA Exam and is certified to practice
Regular AICPA Membership
Download AICPA Application
AICPA Membership Benefits Include:
•     A one year subscription to the Journal of Accountancy
•     Access to the Technical Information Hotline
•     Access to the Professional Ethics Hotline
•     Access to the AICPA Library
•     Exclusive offers and discounts from our Elite Values partners
•     Insurance programs
•     Retirement programs
•     Exclusive content for members only
•     Voting rights as a member
•     Committee service eligibility
•     Eligibility for a seat on Council
Membership Requirements - To qualify for membership in the AICPA, you must:
•     Possess a valid CPA certificate issued by the legally-constituted authority of a state, District of Columbia, territory, or territorial possession of the United States.

•     Pass an examination in accounting and other related subjects satisfactory to the AICPA Board of Directors, which the Board has designated as the Uniform CPA Examination. Candidates who first become eligible to take this exam after the year 2012 must have obtained 150 semester hours of education at an accredited college or university including a bachelor's degree or its equivalent. After 2012, a person who has passed the examination and possess a valid CPA certificate but who has not obtained 150 of education including a bachelor’s degree or its equivalent shall be eligible for membership upon enactment (regardless of the effective date) of the 150 education requirement by the state which granted the person’s certificate.

•     From January 1, 2001, forward and for each three-year reporting period thereafter, all AICPA members shall complete 120 hours, or its equivalent, of continuing professional education. Compliance can be achieved either by a formal program of education or by any other means, however measured, that would be reasonably expected to maintain professional competencies in the member's area of practice or employment. Members shall report compliance with such requirement to the AICPA each year and shall keep appropriate records and submit copies of such on request of the Institute. Retired, unemployed and members who have temporarily left the workplace are exempt from CPE. Members who place their licenses/certificate on inactive status with their state board of accountancy AND do not hold themselves out as CPAs are exempt from the AICPA's CPE requirement as long as their state board does not require CPE while on inactive status.

•     Practice in a firm enrolled in an approved practice-monitoring program (or, if practicing in a firm not eligible to enroll, are themselves enrolled in such a program): a) if the services performed by such a firm or individual are within the scope of the AICPA’s practice-monitoring standards (i.e., engagements covered by SASs, SSARSs, SSAEs and GAS; and b) the firm (or individual) issues reports purporting to be in accordance with AICPA professional standards. There is one approved practice monitoring program: the AICPA Peer Review Program. A firm that is required to be registered with and inspected by the PCAOB is required to be enrolled in the National Peer Review Committee (an administering entity of the AICPA Peer Review Program).

•     All members must agree to abide by the AICPA Bylaws and Code of Professional Conduct
Upon review by the Board of Directors, you may or may not be elected to membership. Should your application be rejected, your dues remittance will be returned. In the event of your admittance to the AICPA, your dues shall become payment for your membership fees for the 12 months immediately following the month of your election to membership. On the first of August immediately following the month of your election to membership, your dues for the balance of the new fiscal year will be prorated and payable.
AICPA Code of Professional Conduct
AICPA Code of Professional Conduct--Current and Historical Versions

This is the current version of the AICPA Code of Professional Conduct. It has been updated for all Official Releases through July 31, 2010.
•     Introduction
•     Section 50 - Principles of Professional Conduct
•     Section 90 - Rules: Applicability and Definitions
•     Section 100 - Independence, Integrity and Objectivity
•     Section 200 - General Standards Accounting Principles
•     Section 300 - Responsibilities to Clients
•     Section 400 - Responsibilities to Colleagues
•     Section 500 - Other Responsibilities and Practices
•     ET Appendixes
•     ET Topical Index
Historical PDF Versions of the AICPA Code of Professional Conduct are also available for download.
•     June 1, 2010
•     June 1, 2009
•     June 1, 2008

AICPA Bylaws and Implementing Resolutions of Council

View the full version of the AICPA Code of Professional Conduct
This section includes the AICPA Bylaws and Implementing Resolutions of Council. It has been updated for all Official Releases through June 2009.
Definitions
100 Name and Purpose
200 Admission to, and Retention of, Membership and Association
300 Organization and Procedure
400 Financial Management and Controls
500 Meetings of the Institute and the Council
600 Election of Council, Board of Directors, and Officers of the Institute
700 Termination of Membership and Disciplinary Sanctions
800 Amendments
900 General
Topical Index

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