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1 In the face of changing dynamics at firms and an aging membership, several state CPA societies have chosen to open up their respective societies to non-cpas and create membership classes specifically for these non-cpa members. The following research depicts which states are open to non-cpas in specific circumstances and the classes in which these members fall into in order to present a picture of today s state CPA societies. Societies limited to just CPAs: 13 societies, 25.5% (Alabama, Connecticut, Kansas, Louisiana, Maryland, New Jersey, North Dakota, Oklahoma, Oregon, Tennessee, Vermont, Wisconsin, Wyoming) Societies open to non-cpas: 38 societies, 74.5% (Alaska, Arizona, Arkansas, California, Colorado, Delaware, D.C. Institute, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kentucky, Maine, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, South Dakota, Texas, Utah, Virginia, Washington, West Virginia) Categories of non-cpas included: - Professional staff working at a CPA firm - Firm administrator at a CPA firm - Full-time educators teaching accounting-related courses at accredited colleges and universities - Non-CPA owner of a CPA firm - Working individuals with a fundamental interest in the accounting world (i.e. those working in technology, industry, government, education, or not-for-profits) Differentiation between CPA members and non-cpa members: - In most states, non-cpa members do not have voting rights. - In most states, non-cpa members are referred to as associate or affiliate members. - In some states, non-cpa members are required to have one (or more) CPA sponsors.

2 Alabama: - Member in public accounting - Member in Industry, Government, or an Educator - Out-of-state member - Associate member - Retired member - Unemployed member member (Retired, unemployed, and student members all fall under the same dues classification) Alaska: - Full member - Associate member (Includes Professional Associates, members of the professional staff of a CPA firm licensed in Alaska, Candidate Associates, who plans to take the exam or has taken it but is working on experience requirement, Academic Associates, a full-time educator teaching accounting, tax, or a related subject but who does not have a CPA license, and Inactive Associates, who hold CPA licenses but have an inactive status and don t practice public accountancy in Alaska) Arizona: - Public or Industry (Full and candidate members working in the public accounting or industry sector) - Government (Full* and candidate members working in the government sector) - Educators (Full* and candidate members working as full-time teachers and faculty) - Affiliate (Non-CPAs actively working in management, finance, accounting, economics, or technology) - Retired (CPAs completely retired from practice and are 65 years of age or older) - Inactive (Temporary status: unemployed, leave of absence, maternity leave, military leave, etc.) (Full-time students (min. 12 credit hours per semester) at four-year AZ colleges or universities) - Lifetime or Honorary (Elected by the ASCPA Board of Directors) Arkansas:

3 - New Certified Member - Former Member Reinstatement Member (Accounting major, junior standing or above, at a recognized college or university) - Associate Member (Has passed the certified public accountant examination but not yet met the one-year experience requirement or a professional full-time accounting staff employee, working under the supervision of an ASCPA member) California: - Member - Candidate - Associate (Non-CPA owner of a CPA firm, billable professional employed in a CPA firm, educator teaching accounting or accounting-related courses at a college or university, foreign licensee, public accountant, anyone in industry, government, or education holding a bachelor s degree or equivalent and working under the direct supervision of a CPA, non-cpa serving on a CalCPA state or chapter committee, or non-cpa professional working in financial, legal, or banking services) Colorado: - Associate (Non-CPAs who are members of the professional or administrative staff of Colorado CPA firms, pursuing further requirements [other than education] to become a CPA, accounting professionals employed in industry, government, or not-for-profits in Colorado, faculty members in accounting at accredited colleges or universities, or non-cpa owners of CPA firms) (ends upon graduation and may be transferred to another member category if bylaws are met) Connecticut: Delaware: - Member - Non-certified staff member D.C. Institute of CPAs:

4 - CPA - Inactive / Retired (CPAs not currently employed and previously eligible for one of the active CPA categories) - CPA - Non-Practitioner (Government employee / academia) - CPA - Non-Practitioner (Industry / not-for-profit / other) - CPA - Non-Resident (Individual who both works and lives more than 25 miles from the White House and therefore lives and works outside the greater Washington, DC metropolitan area) - CPA - Practitioner (Partner / shareholder / individual practitioner - CPA - Practitioner Staff (Staff member) - Non-CPA Affiliate (Non-CPA financial professionals) Florida: - Accounting Educator (Includes chapter membership and committee and section participation but no voting rights) - Non-Resident - Associate (Non-CPA engaged in an accounting capacity and supervised and sponsored by a FICPA member; membership belongs to the firm) - Professional Affiliate (Non-CPA that has a relationship with a Florida CPA) - Retired - Lifetime - International Affiliate (Non-CPA who is a citizen of another country and holds a valid certificate as a chartered accountant or its equivalent) (Maintains student status for one year after graduation) Georgia: - Associate (Includes exam candidates, non-cpas employed on the professional and/or administrative staff of practicing CPAs, full-time educators, and those who ve passed the exam but not yet completed all requirements) Hawaii: - Regular (Applicable as long as the person is enrolled in an accredited college or university and actively pursuing a degree) - Associate (Includes those on the path to becoming a CPA but have not yet passed the exam) - Committee Affiliate (Applicable while a non-cpa is serving on a committee)

5 Idaho: Member, Public Practice Member, Public Practice - Out-of-State Member in Industry, Education, or Government - Retired - Inactive - Non-CPA Affiliate (Non-CPA who has a direct interest in the profession, including professionals, vendors, and affinity partners) Illinois: - Member - Affiliate Non-CPA (includes Professional Affiliate, Academic Affiliate, Student Affiliate, and International Affiliate) - New 2007 CPAs - Approved to Test for CPA Exam Indiana: - Resident Member - Government/Education - Non-Resident Member - Associate Member (Passed the exam but has not completed all requirements to earn the CPA certificate) - Senior Member - Professional Leave Member - CPA Candidate Member (Three years) - Affiliate Non-CPA (Affiliate Business Professionals, Affiliate Non-CPA Accounting Professionals, Affiliate Firm Administrators, Affiliate Paraprofessionals) Iowa: - Resident Member (Different classes) - Non-Resident Member (Different classes) - Retired Member - Associate Member Non-CPA (Non-CPA owner of a CPA firm, non-cpa accounting educator - Affiliate Member Non-CPA (Exam-qualified or non-cpa employed in business, industry, government, or education actively working in finance, accounting, taxation, economics, law, or technology and working under a CPA)

6 Kansas: Kentucky: - Regular Member - Graduate Associate (Limited to four years) - Candidate Associate - Inactive Associate (Part-time CPA) - Temporary Associate (Voluntarily surrendered CPA certificate to State Board with the certificate subject to renewal upon completion of an education requirement) - Life - Academic Associate (Non-CPA working for a CPA firm or entity controlled by a CPA) - Academic Associate (Non-CPA teaching tax or accounting-related subjects at the college or university level) Louisiana: Maine: - Regular Member - Industry/Government - Associate/CPA Candidate - Educator (CPA) - Retired - Inactive - Affiliate (Non-CPA professional in professional firm administration) Maryland: Massachusetts: - Associate (Includes non-cpas working in firms, out-of-state CPAs, those in education or government) Michigan: - Member (Fellow and Associate)

7 - Affiliate Non-CPA (Student, CPA Candidate, College Educator, High School Educator/Counselor, Firm Administrator, Non-CPA Affiliate, Professional Affiliate, Leave of Absence, Retired, Life) Minnesota: - CPA Member - Associate Member (Non-CPAs including firm owners, billable professionals, corporate finance professionals, and educators) Member Mississippi: - CPA Member - Associate Member (Non-CPA professionals and educators, inactive or temporary, candidate) Member Missouri: - Member (Includes non-cpa professionals working under a CPA member) Montana: - Practicing - Government/Industry/Education - Associate (Not certified in Montana) - Non-CPA Member Working in a CPA Firm - Non-CPA Member Working in Government, Industry or Education (Must be at least a junior and in school) - Retired - Out-of-State Member Nebraska: - Individual Practitioner - Partner - Shareholder - Employee of a CPA Firm (Open to non-cpas) - Non-Practicing CPA - Out-of-State CPA - Retired CPA

8 Nevada: (Public Practice, Industry, Government/Education) - Associate (Non-CPA owners of firms or working in firms or CPA Exam candidates) - Retired New Hampshire: - Affiliate (Out-of-state) - Associate (Public accountings, professional staff member supervised by a CPA, CPA candidates, accounting practitioner) (At least 12 credits; can stay on for one year) New Jersey: - Associate (Chartered accountant outside of the U.S.) - Candidate for Admission - Undergraduate Student - Postgraduate Student New Mexico: - Full Member - Associate Member (Passed exam but must complete education requirements) - Non-CPA Educator Associate Member - Affiliate Member (Graduated but has not yet passed the exam) Member (Junior or senior in college) New York: - Member - Associate Member (Includes undergraduate students, CPA candidates, college professors teaching accounting, professionals working in CPA firms, and internationally-licensed accountants) North Carolina: - CPA - Associate (Passed the exam but is completing education requirements, professional staff person employed full-time in an accounting capacity, a full-time educator, or a former CPA)

9 North Dakota: - Non-Resident CPA - Retired Member - Senior/Life Ohio: - CPA Member - Affiliate Member (Includes non-cpa educators, firm administrators, non-accounting professional affiliates, accounting professional affiliates) Member Oklahoma: Oregon: Pennsylvania: - CPA Membership (CPA, Educator, Non-Resident) - Non-CPA Membership (Accounting Affiliate, Candidate for Admission, Associate non-cpa working in a firm, sponsored by PICPA member, Associate Educator, Student Associate) Rhode Island: - Associate (Non-CPA working in a CPA firm, full-time educators, and those who ve passed the exam but not yet completed education requirements) South Carolina: - Regular - Associate (Out-of-state CPA or someone who s passed the exam but not yet completed education requirements) - Affiliate (Non-CPA employee of a CPA firm or practitioner) - International Associate (Full-time student)

10 South Dakota: - Member in good standing (Includes CPAs, out-of-state CPAs, retired, and non-cpa staff in CPA firms) - Associate (Passed the exam but has not yet completed education requirements) Tennessee: Texas: - New CPA Members - Returning CPA Members - Candidates for CPA Certification s - Academic Affiliates (Non-CPA educators teaching businessrelated courses) - International Affiliates Utah: (Nonresident, Retired, Family Leave, Education Leave) - Affiliate (Non-CPA Professional Affiliate, Student Affiliate) Vermont: Virginia: - CPA or equivalent and live or work in Virginia, DC or Suburban Maryland - CPA or equivalent and both live and work outside of Virginia, DC or Suburban Maryland - Individual who has completed the academic requirements, but is pursuing further requirements to become a CPA. - Professional staff working for or under the supervision of a fellow member - CPA or equivalent and full-time educator at a college or university - Non-CPA full-time accounting educator at a college or university Washington: - Regular - Affiliate (Qualifying non-cpas and exam candidates)

11 West Virginia: - Regular - Associate (Non-CPA owner of a CPA firm, professional in a CPA firm, public accountant, educator, accounting professional in industry, government, or not-for-profits) - Professional Affiliate (Non-CPA) (Juniors, seniors, and graduate students) Wisconsin: Wyoming:

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