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美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)會(huì)員的分類(lèi)
AICPA提供不同的會(huì)員服務(wù)來(lái)滿足學(xué)員及財(cái)會(huì)專(zhuān)業(yè)人士的需求,目前,AICPA正在考慮“國(guó)際會(huì)員”的相關(guān)資格條件,一旦具體方案出臺(tái),屆時(shí)國(guó)際考生將不再為如何取得License而困擾了!
目前AICPA的會(huì)員分類(lèi)有以下幾種:
正式會(huì)員:通過(guò)美國(guó)CPA考試并被核準(zhǔn)擁有美國(guó)注冊(cè)會(huì)計(jì)師職業(yè)資格
準(zhǔn)會(huì)員:通過(guò)美國(guó)CPA考試,但是目前還沒(méi)核準(zhǔn)職業(yè)資格或者不符合職業(yè)資格的人
美國(guó)CPA應(yīng)試會(huì)員:還沒(méi)有通過(guò)美國(guó)CPA考試的應(yīng)屆畢業(yè)生
學(xué)生申請(qǐng)者:擁有財(cái)會(huì)方向發(fā)展規(guī)劃的大學(xué)生
非美國(guó)CPA講師準(zhǔn)會(huì)員:針對(duì)沒(méi)有注冊(cè)會(huì)計(jì)師資格,但是在大學(xué)從事財(cái)會(huì)方面教學(xué)的教員
國(guó)際準(zhǔn)會(huì)員:會(huì)員準(zhǔn)則正在制定中,我們希望能夠在夏初開(kāi)始施行
非美國(guó)CPA準(zhǔn)會(huì)員:在任何被職業(yè)監(jiān)管協(xié)會(huì)認(rèn)可的會(huì)計(jì)事務(wù)所雇傭或者贊助的非CPA專(zhuān)業(yè)人士
英文名稱(chēng)及注釋如下:
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
Associate Member: Anyone who has passed the CPA Exam but is not yet or no longer certified to practice
CPA Candidate: Recent graduates who have not yet passed the CPA Exam
Student Affiliate: College students who are considering the accounting profession
Non-CPA Faculty Associate: Any non-CPA accounting faculty member teaching at a college or university
International Associate: Criteria is currently under consideration. We anticipate applications will be available in early summer
Non-CPA Section Associate: Any non-CPA professional employed and sponsored by a CPA firm in an Institute-approved practice-monitoring program
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