Membership Information & Requirements

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Certified Public Accountants holding valid and unrevoked certificates by the Florida Board of Accountancy or of any state or territory of the United States or of the District of Columbia, whether or not engaged in the public practice of accountancy, shall be eligible for election.

Non certified may be eligible for membership as a student, associate, accounting educator, firm administrator or professional affiliate.  See Member Categories for a full description.

Membership Year starts July 1st and ends June 30th of each year.  Renewal invoices are sent in May of each year and are due by June 30th.  If payment is not received by July 31st, an administrative fee of 10 percent of the dues amount (rounded up to the nearest dollar) will be added to your total dues amount.  Membership will be terminated if dues are not received within 60 days of due date.           

Prorated Year is applicable to new member applications received during the period of December 1st though March 31st at a rate of 50 percent of the annual member dues. Past members may be considered if membership has lapsed more than 3 years.

Note: Dues are determined for the year based on the individual’s classification as of July 1st.

Reinstating Membership  An individual may retain original join date by paying all delinquent dues and a $25 reinstatement fee.

Deductibility of Dues and Contributions

Payments, contributions or gifts to the Florida Institute of CPAs are not deductible as charitable contributions for federal income tax purposes. However, dues payments may be deductible as an ordinary and necessary business expense subject to restrictions imposed as a result of lobbying activities. Members will be notified of the nondeductible portion of dues allocable to lobbying (7% for year 2014-2015). Contributions or dues to the Florida CPA/PAC are voluntary and are not a requirement for membership in the FICPA. Contributions to the PAC are political contributions and are not deductible for federal income tax purposes.

Important Notice to Applicants or Members Employed by Local or State Government

If your dues are paid by a public agency as defined in Section 119.011(2), Florida Statutes, your membership records may be open to inspections by the agency. Section 119.01(3), Florida Statutes, states: If public funds are expended by an agency in payment of dues or membership contributions for any person, corporation, foundation, trust, association, group, or other organization, all the financial, business, and membership records of that person, corporation, foundation, trust, association, group, or other organization which pertain to the public agency are public records and subject to the provisions of s. 119.07.

Important Notice About the Florida Institute of CPAs Educational Foundation, Inc.

A copy of the official registration and financial information may be obtained from the Division of Consumer Services by calling toll-free, within the state, (800) 435-7352. Registration does not imply endorsement, approval, or recommendation by the state.

Members agree to abide by the Articles of Incorporation, Bylaws and Statement of Policy as they exist now or may be modified in the future.