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美国注册会计师协会目前已有会员超过40万,那AICPA会员都有哪些分类呢?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的会员分类有以下几种:
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。
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。
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。
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。
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。
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。
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。
英文名称及注释如下:
The AICPA offers different types of membership to meet your needs:
Regular Membership: Anyone whohas passed the U.S.CPA Exam and holds now or previously held a valid CPA certificate or license.
Associate Membership: Anyone who has passed the CPA Exam, and have not yet achieved your CPA certificate/license.
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.
Non-CPA Associate: Any non-CPA professional employed and sponsored by a CPA firm in an Institute-approved practice-monitoring program
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).
Student Affiliate: Anyone who is a full time or part-time student at a domestic or non-US college or university.
献给读者:越努力,越幸运!加油!!!
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