Membership Categories
 Requirements for Membership
Certified Public Accountants holding valid and unrevoked certificates issued 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. Those who are not certified may still be eligible for membership in either the Associate, Accounting Educator, or Professional Affiliate category.
The FICPA maintains a lifetime membership category for any person who is a Certified Public Accountant of any state or territory of the United States or District of Columbia who has been a voting member in good standing of the Florida Institute of CPAs for at least 40 consecutive years.
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| Voting Member Categories |
Annual |
FL CPA/PAC |
Ed Foundation
Contribution |
Annual Total |
| |
(Dues) |
(voluntary) |
(voluntary) |
|
|
|
|
|
|
|
$270 |
$25 |
$30 |
$325 |
- At least 3, but less than 10 years
|
$240 |
$25 |
$30 |
$295 |
|
$180 |
$25 |
$30 |
$235 |
|
|
|
|
|
|
$255 |
$25 |
$30 |
$310 |
- At least 3, but less than 10 years
|
$240 |
$25 |
$30 |
$295 |
|
$180 |
$25 |
$30 |
$235 |
|
|
|
|
|
|
$215 |
$25 |
$30 |
$270 |
- At least 3, but less than 10 years
|
$200 |
$25 |
$30 |
$255 |
|
$165 |
$25 |
$30 |
$220 |
| |
|
|
|
|
|
$50 |
$25 |
$30 |
$105 |
Any individual who is a Certified Public Accountant of any state or territory of the United States or the District of Columbia and is 65 years or older and who has been a member in good standing of any state CPA society for at least 10 consecutive years. Such person must sign the application stating that they are not engaged in the practice of public accounting in any manner and are not employed on a full-time basis (1000 hours or more) in any manner. This means that such person does not prepare any tax returns, compilations, reviews or provide MAS services to anyone for a fee (including per diem and "tax season only" work). It also means such person is not employed in any capacity for any employer(s) on a full-time basis. This classification includes chapter membership, Section participation and voting rights, but does not include committee participation.
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|
|
|
Annual |
FL CPA/PAC |
Ed Foundation
Contribution |
Annual Total |
| |
(Dues) |
(voluntary) |
(voluntary) |
|
| |
$0 |
$25 |
$30 |
$55 |
The FICPA maintains a lifetime membership category for any person who is a Certified Public Accountant of any state or territory of the United States or District of Colombia who has been a member in good standing of the Florida Institute of Certified Public Accountants for at least 40 consecutive years. This classification includes chapter membership, committee and Section participation and voting rights.
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|
|
Accounting Educator |
Annual |
FL CPA/PAC |
Ed Foundation
Contribution |
Annual Total |
| |
(Dues) |
(voluntary) |
(voluntary) |
|
| |
$110 |
$25 |
$30 |
$165 |
|
Any individual engaged in accounting education on a full-time basis in the State of Florida. This classification includes chapter membership and committee and Section participation, but has no voting rights.
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|
|
| Non-Resident Member |
Annual |
FL CPA/PAC |
Ed Foundation
Contribution |
Annual Total |
| |
(Dues) |
(voluntary) |
(voluntary) |
|
| |
$170 |
$25 |
$30 |
$225 |
|
Any person who is a Certified Public Accountant of any state or territory of the United States or the District of Columbia and is domiciled out of the state of Florida. This classification includes Section participation, but does not include chapter membership, committee participation, or voting rights. Dues must be paid in U.S. dollars only.
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|
|
| Associate Member |
Annual |
FL CPA/PAC |
Ed Foundation
Contribution |
Annual Total |
| |
(Dues) |
(voluntary) |
(voluntary) |
|
| |
$110 |
$25 |
$30 |
$165 |
|
Any professional staff employee who is engaged in an accounting capacity and is supervised by a FICPA Voting Member on a substantially full-time basis and is sponsored by said member. Furthermore, said employee does not hold a certificate as a CPA and does not otherwise qualify for a different category of membership. Associate memberships belong to the firm of the sponsoring member and such membership shall be automatically resigned in the event of a change in employment status and/or certification. This classification includes chapter membership and committee and Section participation, but has no voting rights.
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|
|
| Professional Affiliate Member |
Annual |
FL CPA/PAC |
Ed Foundation
Contribution |
Annual Total |
| |
(Dues) |
(voluntary) |
(voluntary) |
|
| |
$300 |
$25 |
$30 |
$355 |
|
Any person who has a professional relationship with a Florida Certified Public Accountant and does not hold a certificate as a Certified Public Accountant. Such individual may not offer any tax or accounting services to the public, and does not otherwise qualify under a different category of membership. In addition, an eligible Professional Affiliate must provide a letter of recommendation from a Florida Licensed CPA who is a current FICPA member in good standing. Professional Affiliate members may join a chapter but may not serve on committees, vote, or hold office.
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|
|
| International Affiliate Member |
Annual |
FL CPA/PAC |
Ed Foundation
Contribution |
Annual Total |
| |
(Dues) |
(voluntary) |
(voluntary) |
|
| |
$170 |
$25 |
$30 |
$225 |
|
Any person who is a citizen of another country and does not hold a CPA certificate issued by a U.S. jurisdiction, but who does hold a valid and unrevoked certificate as a chartered accountant or its equivalent. In addition, an eligible International Affiliate must be a member of at least one association belonging to the International Federation of Accountants (IFAC).
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|
|
| Student Member |
Annual |
FL CPA/PAC |
Ed Foundation
Contribution |
Annual Total |
| |
(Dues) |
(voluntary) |
(voluntary) |
|
| |
$25 |
$25 |
$30 |
$80 |
|
The Student Affiliate classification is open to all students who are enrolled in an accredited college or university. Students can remain eligible for this type of membership up to one year after graduation, except upon certification or eligibility for the FICPA's Associate Classification (available if you work full time in an accounting capacity under the direct supervision of an FICPA voting member). If you feel you may qualify for a different dues classification, please contact the FICPA for a regular membership application at (800) 342-3197, Fax (850) 222-8190, E-mail msc@ficpa.org. This classification includes chapter membership and Section participation, but does not include committee participation or voting rights.
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|
Membership Cycle
Membership is based on a July – June fiscal year. Renewal billings are mailed the first of May and are due by June 30th. All dues paid after July 31 are subject to a 10% late fee rounded up to the nearest dollar. If annual dues have not been paid by August 31 membership will be terminated.
Applications submitted (postmarked) during the period of April 1 through November 30 will be applied to the fiscal year July 1 through June 30 and must be accompanied by payment representing 100% of dues payable. Applications submitted during the period of December 1 through March 31 will be applied to the second half of the fiscal year January 1 through June 30 and must be accompanied by payment representing 50% of dues payable. Dues are determined for the year based on the individual’s classification at July 1.
If an individual who has had a lapse in membership and wishes to bring their membership current and retain their original date of membership must pay 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 (16% for year 2007-2008). 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 119.012, Florida Statutes, states: Records made public by public fund use – If public funds are expended by an agency defined in Section 119.011(2) in payment of dues or membership contributions to any person, corporation, foundation, trust, association, group or organization, then all the financial business and membership records pertaining to the public agency from which or on whose behalf the payments are made, of the person, corporation, foundation, trust, association, group or organization to whom such payments are made shall be public records and subject to the provisions of Section 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.
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